Sasbadi Annual Report 2021

112 SASBADI HOLDINGS BERHAD FINANCIAL STATEMENTS (continued) 112 23. (LOSS)/PROFIT BEFORE TAX (continued) Other than those disclosed elsewhere in the financial statements, (loss)/profit before tax is arrived at: (continued) Group Company 2021 2020 2021 2020 RM’000 RM’000 RM’000 RM’000 After crediting: Bad debts recovered - (400) - - Dividend income from: - subsidiaries (unquoted) - - (5,241) (840) - other investments (quoted) (1) (5) - - Finance income (10) (22) (1) - Gain on disposal of property, plant and equipment (211) (133) - - Income from rent concession - (12) - - Net (reversal)/impairment loss on trade receivables (913) 1,544 3,233 - Rental income from investment properties (116) (108) - - Interest income is recognised as it accrues, using the effective interest method. Rental income is accounted for on a straight line basis over the lease term. 24. TAXATION Group Company 2021 2020 2021 2020 RM’000 RM’000 RM’000 RM’000 Current tax Current year 536 382 - - Under provision in prior years 56 81 - - 592 463 - - Deferred tax Origination and reversal of temporary differences (2,266) (808) - - Under/(Over) provision in prior years 469 (7) - - (1,797) (815) - - (1,205) (352) - -