Dagang NeXchange Berhad Annual Report 2023

10. DEFERRED TAX ASSETS/(LIABILITIES) Recognised deferred tax assets/(liabilities) (continued) Movement in temporary differences during the year/period Group At 1.7.2021 RM’000 Recognised in profit or loss (Note 28) RM’000 Acquisition of subsidiaries (Note 31) RM’000 Foreign currecny translation RM’000 At 30.6.2022 /1.7.2022 RM’000 Recognised in profit or loss (Note 28) RM’000 Foreign currency translation RM’000 At 31.12.2023 RM’000 Property, plant and equipment and intangible assets (598,426) (56,825) (168,108) (30,382) (853,741) (184,268) (57,840) (1,095,849) Right-of-use assets 1,293 540 (13,111) 33 (11,245) (1,477) 116 (12,606) Provisions – 13,452 – 92 13,544 (2,452) 673 11,765 Provision for decommissioning costs 175,526 (16,956) – 10,497 169,067 15,288 9,855 194,210 Unabsorbed capital allowances – 201,749 – 1,384 203,133 (84,669) 6,258 124,722 (421,607) 141,960 (181,219) (18,376) (479,242) (257,578) (40,938) (777,758) Financial Statements DAGANG NeXCHANGE BERHAD 246 NOTES TO THE FINANCIAL STATEMENTS

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