Bank Islam Integrated Annual Report 2020

11. DEFERRED TAX ASSETS (CONTINUED) The movement in temporary differences during the year are as follows: Provisions RM’000 Impairment allowances RM’000 Leases RM’000 Unabsorbed Capital Allowances RM’000 Deferred income from moratorium RM’000 Tax losses RM’000 Property and equipment RM’000 Change in fair value reserve RM’000 Total RM’000 Group At 1 January 2019 29,787 26,860 – 829 – 1,308 (6,568) (831) 51,385 Effect upon adoption of MFRS 16 – – 21,258 – – – – – 21,258 At 1 January 2019 29,787 26,860 21,258 829 – 1,308 (6,568) (831) 72,643 Recognised in profit or loss 3,560 6,248 1,884 (829) – 202 3,106 – 14,171 Recognised in other comprehensive income – – – – – – – (53,040) (53,040) At 31 December 2019/ 1 January 2020 33,347 33,108 23,142 – – 1,510 (3,462) (53,871) 33,774 Recognised in profit or loss (842) 53,349 1,531 – (163,330) – (2,908) – (112,200) Recognised in other comprehensive income – – – – – – – 5,492 5,492 At 31 December 2020 32,505 86,457 24,673 – (163,330) 1,510 (6,370) (48,379) (72,934) Bank At 1 January 2019 29,532 26,860 – 829 – – (6,548) (831) 49,842 Effect upon adoption of MFRS 16 – – 21,258 – – – – – 21,258 At 1 January 2019 29,532 26,860 21,258 829 – – (6,548) (831) 71,100 Recognised in profit or loss 3,815 6,248 1,884 (829) – – 3,090 – 14,208 Recognised in other comprehensive income – – – – – – – (53,040) (53,040) At 31 December 2019/ 1 January 2020 33,347 33,108 23,142 – – – (3,458) (53,871) 32,268 Recognised in profit or loss (827) 53,349 1,504 – (163,330) – (2,901) – (112,205) Recognised in other comprehensive income – – – – – – – 5,492 5,492 At 31 December 2020 32,520 86,457 24,646 – (163,330) – (6,359) (48,379) (74,445) BANK ISLAM MALAYS IA BERHAD INTEGRATED ANNUAL REPORT 2020 233