Sasbadi Annual Report 2021

93 ANNUAL REPORT 2021 FINANCIAL STATEMENTS (continued) 93 10. DEFERRED TAX ASSETS/(LIABILITIES) (continued) Movement in temporary differences during the financial year: Group Balance as at 1.9.2019 Recognised in profit or loss (Note 24) Recognised in revaluation reserve Balance as at 31.8.2020/ 1.9.2020 Recognised in profit or loss (Note 24) Balance as at 31.8.2021 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Property, plant and equipment - capital allowance (153) (88) - (241) 291 50 - revaluation (7,103) 14 98 (6,991) 109 (6,882) Right-of-use assets - (546) - (546) 251 (295) Lease liabilities - 559 - 559 (253) 306 Intangible assets (2,094) 203 - (1,891) 181 (1,710) Contract costs (91) (19) - (110) (140) (250) Contract liabilities 297 35 - 332 110 442 Unutilised tax losses 505 792 - 1,297 1,060 2,357 Other deductible temporary differences 1,790 (135) - 1,655 188 1,843 (6,849) 815 98 (5,936) 1,797 (4,139)