FINANCIAL STATEMENTS (continued) 94 9. OTHER INVESTMENTS (continued) The following table shows a reconciliation of Level 1 fair values of shares quoted in Malaysia: Group 2022 2021 RM’000 RM’000 Balance as at 1 September 178 190 Disposal (173) - Fair value changes (5) (12) Balance as at 31 August - 178 Sensitivity analysis for other investments is not material to the Group. As these are domestic securities, the maximum exposure to credit risk is represented by the carrying amount of the other investments of the Group. 10. DEFERRED TAX ASSETS/(LIABILITIES) Recognised deferred tax assets/(liabilities) Deferred tax assets/(liabilities) are attributable to the following: Assets Liabilities Net Group 2022 2021 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Property, plant and equipment - capital allowance - 129 (81) (79) (81) 50 - revaluation - - (6,735) (6,882) (6,735) (6,882) Right-of-use assets - - (189) (295) (189) (295) Lease liabilities 198 306 - - 198 306 Intangible assets - - (1,396) (1,710) (1,396) (1,710) Contract costs - - (111) (250) (111) (250) Contract liabilities 139 442 - - 139 442 Unutilised tax losses 1,441 2,357 - - 1,441 2,357 Other deductible temporary differences 1,715 1,843 - - 1,715 1,843 Tax assets/(liabilities) 3,493 5,077 (8,512) (9,216) (5,019) (4,139) Set off of tax (2,799) (3,962) 2,799 3,962 - - 694 1,115 (5,713) (5,254) (5,019) (4,139) 94 SASBADI HOLDINGS BERHAD
RkJQdWJsaXNoZXIy NDgzMzc=