ENRA Group Berhad Annual Report 2019

101 ENRA GROUP BERHAD ∞ Annual Report 2019 page Notes to the Financial Statement 31 March 2019 11. DEFERRED TAXATION (cont’d) (b) The components and movements of deferred tax assets and liabilities during the financial year are as follows: Deferred tax assets of the Group Unutilised tax losses RM’000 Provision RM’000 Total RM’000 At 1 April 2017 79 1,850 1,929 Recognised in profit or loss 40 (1,850) (1,810) Exchange adjustment (2) - (2) At 31 March 2018 117 - 117 Recognised in profit or loss (115) 78 (37) Exchange adjustment (2) (2) (4) At 31 March 2019 - 76 76 Deferred tax liabilities of the Group Property, plant and equipment RM’000 Right-of-use assets RM’000 Others RM’000 Total RM’000 At 1 April 2017 (101) - - (101) Recognised in profit or loss (111) - (31) (142) At 31 March 2018 (212) - (31) (243) Recognised in profit or loss (73) (186) 219 (40) At 31 March 2019 (285) (186) 188 (283) (c) The amounts of temporary differences for which no deferred tax assets have been recognised in the statements of financial position are as follows: Group Company 2019 RM’000 2018 RM’000 2019 RM’000 2018 RM’000 Unutilised tax losses 27,450 12,329 3,735 763 Unabsorbed capital allowances 408 433 230 170 Other deductible temporary differences 19,026 1,275 287 547 46,884 14,037 4,252 1,480 Deferred tax assets of the Company and certain subsidiaries have not been recognised in respect of these items as it is not probable that taxable profit of the Company and the subsidiaries would be available against which the deductible temporary differences can be utilised. For the Malaysian entities, the unabsorbed tax losses up to the year of assessment 2018 shall be deductible until year of assessment 2025. The unabsorbed tax losses for the year of assessment 2019 onwards will expire in 7 years. The use of tax losses of subsidiaries in other countries is subject to the agreement of the tax authorities and compliance with certain provisions of the tax legislation of the respective countries in which the subsidiaries operate.