11. DEFERRED TAX ASSETS Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred taxes relate to the same tax authority. The components of deferred tax assets and liabilities during the financial year are as follows: Group Bank 2022 RM’000 2021 RM’000 2022 RM’000 2021 RM’000 Deferred tax assets 212,349 193,214 211,377 191,773 Deferred tax liabilities – – – – 212,349 193,214 211,377 191,773 Deferred tax assets: Provisions for expenses 23,253 26,301 23,253 26,393 Financing, advances and others 104,820 104,763 104,820 104,763 Lease liabilities 26,689 25,795 26,689 25,768 FVOCI Reserves 72,463 46,292 72,463 46,292 Tax losses 995 1,510 – – Unabsorbed capital allowances – 10 – – Offsetting (15,871) (11,457) (15,848) (11,443) Total deferred tax assets 212,349 193,214 211,377 191,773 Deferred tax liabilities: Property and equipment (15,871) (11,457) (15,848) (11,443) Offsetting 15,871 11,457 15,848 11,443 Total deferred tax liabilities – – – – Financial Statements 291 01 05 03 07 02 06 09 04 08 Bank Islam Malaysia Berhad
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