17. Deferred taxation
 
  Group Company
  31 March 
2021 
Rm 		 31 March 
2020 
Rm 		 31 March 
2021 
Rm 		 31 March 
2020 
Rm 
  497  675  376  575 
Opening balance 675  93  575  57 
Profit and loss and opening balance movements (197) 879  (218) 821 
Capital allowances* (156) (1 971) (154) (2 017)
Provisions and other allowances** (196) 2 176  (264) 2 165 
Tax losses 234  337  234  337 
Overprovision/(underprovision) prior year (88) 328  (34) 336 
Common control transactions/business combinations 9  9  –  – 
Other comprehensive income deferred tax impact 19  (297) 19  (303)
         
The balance comprises: 497  675  376  575 
Capital allowances* (3 247) (3 091) (3 222) (3 068)
Provisions and other allowances** 3 468  3 763  3 218  3 530 
Business combination (39) (48) –  – 
Common control transaction (32) (32) –  – 
Tax losses 733  485  730  482 
Overprovision prior year –  3  –  – 
Other comprehensive income tax impact (386) (405) (350) (369)
         
Deferred taxation balance is made up as follows: 497  675  376  575 
Deferred taxation assets 723  828  376  575 
Deferred taxation liabilities (226) (153) –  – 
* In FY2020, the capital allowances were increased with the recognition of right-of-use assets due to the implementation of IFRS 16 (offset by the lease liabilities recognised in provisions and other allowances).
** The significant decrease in provisions and other allowances is mainly attributable to the employee restructuring expenses which realised during FY2021 and the lease liabilities recognised in FY2020 due to the implementation of IFRS 16.

The decrease in the deferred taxation balance in the current year is primarily as a result of the reduced movements in temporary differences and tax losses through profit and loss and the effect of prior year over/under provisions. This decrease is offset by a R20 million additional asset (31 March 2020: R297 million additional liability) raised in Telkom SA SOC Ltd relating to the movement in other comprehensive income, including actuarial gains recognised on the post-employment benefit plans. This movement was accounted for in other comprehensive income.