ANNUAL REPORT 2014
77
NOTES TO THE
FINANCIAL STATEMENTS
10. Deferred tax assets/(liabilities) (continued)
Movement in temporary differences during the year
Group
At
1.1.2013
Recognised
in profit
or loss
(Note 26)
Recognised
in other
comprehensive
income
(Note 27)
At
31.12.2013/
1.1.2014
Recognised
in profit
or loss
(Note 26)
Recognised
in other
comprehensive
income
(Note 27)
At
31.12.2014
RM’000
RM’000
RM’000 RM’000
RM’000
RM’000 RM’000
Restated
Restated
Employee benefits
3,535
(1,444)
(545)
1,546
(1,627)
-
(81)
Property, plant and
equipment
(936)
(2,452)
-
(3,388)
1,254
(23,533)
(25,667)
Investment properties
(3,540)
(2)
-
(3,542)
(85)
-
(3,627)
Provisions
2,361
1,076
-
3,437
1,184
-
4,621
Others
6,497
5,581
-
12,078
(839)
-
11,239
7,917
2,759
(545)
10,131
(113)
(23,533)
(13,515)
Company
Property, plant and
equipment
(192)
45
-
(147)
147
-
-
Employee benefits
-
-
22
22
(22)
-
-
Others
351
(153)
-
198
(198)
-
-
159
(108)
22
73
(73)
-
-
Unrecognised deferred tax assets
Deferred tax assets have not been recognised in respect of the following items:
Group
2014
2013
RM’000
RM’000
Unutilised tax losses
14,565
15,073
Unabsorbed capital allowances
224
797
Deductible temporary differences
2,495
4,247
17,284
20,117
The unutilised tax losses, unabsorbed capital allowances and deductible temporary differences do not expire
under current tax legislation except for the unutilised tax losses of RM10,486,000 (IDR37,253,719,000) (2013:
RM11,567,000 (IDR36,376,937,000)) which will expire in financial year 2015-2019 for the subsidiary in Indonesia.
Deferred tax assets have not been recognised in respect of these items because it is not probable that future
taxable profit will be available against which the Group can utilise the benefits there from.
