Chemical Company of Malaysia Berhad Annual Report 2019

9. Deferred tax (assets)/liabilities (continued) Movement in temporary differences during the year At 1.1.2018 Recognised in profit or loss (Note 20) At 31.12.2018 Adjustment on initial application of MFRS 16 At 1.1.2019 Recognised in profit or loss (Note 20) At 31.12.2019 Group Property, plant and equipment 21,157 (5,951) 15,206 - 15,206 4,646 19,852 Right-of-use assets - - - 700 700 (448) 252 Investment properties 5,983 (1,639) 4,344 - 4,344 (4,013) 331 Provisions (2,723) (985) (3,708) - (3,708) 497 (3,211) Lease liabilities - - - (700) (700) 442 (258) Other deductible temporary differences (2,124) 1,296 (828) - (828) 811 (17) Tax losses/tax incentives carry-forwards (570) (586) (1,156) - (1,156) 1,156 - 21,723 (7,865) 13,858 - 13,858 3,091 16,949 Company Property, plant and equipment 2,901 (627) 2,274 - 2,274 (1,092) 1,182 Right-of-use assets - - - 312 312 (267) 45 Investment properties 12,391 (8,047) 4,344 - 4,344 (4,013) 331 Lease liabilities - - - (312) (312) 266 (46) Provisions - - - - - (461) (461) Other deductible temporary differences (505) 93 (412) - (412) 412 - 14,787 (8,581) 6,206 - 6,206 (5,155) 1,051 | Notes to the Financial Statements (continued) | 168 CHEMICAL COMPANY OF MALAYSIA BERHAD