NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2023 CONT’D 13. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Cont’d) The Group as lessee (Cont’d) (e) The following are the amounts recognised in profit or loss: (Cont’d) Group Company 2023 2022 2023 2022 RM RM RM RM Amount recognised in profit or loss brought forward 3,802,535 4,330,351 121,665 127,488 Loss on reassessment of right-of-use assets 18,874 - - - Gain on derecognition of right-of-use assets upon early settlement - (3,603) - - Gain on lease termination (873) (33,958) - - Right-of-use assets written off 1,042 40,109 - - 3,821,578 4,332,899 121,665 127,488 (f) The currency exposure profile of lease liabilities are as follows: Group Company 2023 2022 2023 2022 RM RM RM RM Ringgit Malaysia (“RM”) 2,466,736 3,280,161 161,245 240,124 Thai Baht (“THB”) 1,075,376 595,923 - - 3,542,112 3,876,084 161,245 240,124 (g) The following table demonstrates the sensitivity analysis of the Group to a reasonably possible change in THB, against the respective functional currency of the Group entities, with all other variables held constant: Group Company 2023 2022 2023 2022 RM RM RM RM Profit after taxation/Retained earnings/ (Accumulated losses) THB/RM - strengthen by 10% (2022: 10%) 81,729 45,290 - - THB/RM - weaken by 10% (2022: 10%) (81,729) (45,290) - - 114 GHL SYSTEMS BERHAD 199401007361 (293040-D)
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