Sasbadi Annual Report 2017

NOTES TO THE FINANCIAL STATEMENTS 111 ANNUAL REPORT 2017 13. Deferred tax assets/(liabilities) (continued) Recognised deferred tax assets/(liabilities) (continued) Movement in temporary differences during the financial year: At 1.9.2015 Recognised in profit or loss (Note 19) Arising from business combinations At 31.8.2016/ 1.9.2016 Recognised in profit or loss (Note 19) Arising from business combinations At 31.8.2017 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Property, plant and equipment - capital allowance (384) 14 - (370) 94 (6) (282) - revaluation (4,209) 168 (264) (4,305) - - (4,305) Intangible assets (1,685) 235 (1,274) (2,724) 289 - (2,435) Tax losses - 152 396 548 467 - 1,015 Provisions 250 190 - 440 473 - 913 (6,028) 759 (1,142) (6,411) 1,323 (6) (5,094) Unrecognised deferred tax assets Deferred tax assets have not been recognised in respect of the following items: Group 2017 2016 RM’000 RM’000 Unutilised tax losses 142 4 Property, plant and equipment - (1) Other deductible temporary differences - 27 142 30 The unabsorbed capital allowances and unutilised tax losses do not expire under current tax legislation. 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 subsidiary companies can utilise the benefits.