Maybe an accountant will have to correct me, but I think you are right in saying that the bulk of these losses would have been from rsl days. I'm not sure what you mean when you ask if it needs to be paid back. I think it's just there to make sure the balance sheet balances. Otherwise it would be called an imbalance sheet. I have no idea whether or not we can use it as a tax write-off in future years, but it would be a nice little bonus if so.
Long story short, it's nothing to worry about.
Ann: Appendix 4D and Half-Year Report and Accounts, page-8
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