14. OTHER NON-CURRENT LIABILITIES		1997 US$m	1996 US$m
Deferred taxation:
- accelerated capital allowances		(1.2)	21.6
- other timing differences		2.9	(7.4)
		1.7	14.2
Potential deferred taxation (asset)/liability not provided:
- accelerated capital allowances		16.1	13.6
- tax losses		(17.6)	(42.7)
		(1.5)	(29.1)