9. OTHER INVESTMENTS (continued) The following table shows a reconciliation of Level 1 fair values of shares quoted in Malaysia: Group 2023 2022 RM’000 RM’000 Balance as at 1 September 2022/2021 - 178 Disposal - (173) Fair value changes - (5) Balance as at 31 August - - Sensitivity analysis for other investments is not material to the Group. 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 2023 2022 2023 2022 2023 2022 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Property, plant and equipment - capital allowance - - (226) (81) (226) (81) - revaluation - - (8,136) (6,735) (8,136) (6,735) Right-of-use assets - - (97) (189) (97) (189) Lease liabilities 102 198 - - 102 198 Intangible assets - - (1,348) (1,396) (1,348) (1,396) Contract costs - - - (111) - (111) Contract liabilities - 139 - - - 139 Unutilised tax losses - 1,441 - - - 1,441 Other deductible temporary differences 1,487 1,715 - - 1,487 1,715 Tax assets/(liabilities) 1,589 3,493 (9,807) (8,512) (8,218) (5,019) Set off of tax (1,188) (2,799) 1,188 2,799 - - 401 694 (8,619) (5,713) (8,218) (5,019) ANNUAL REPORT 2023 SASBADI HOLDINGS BERHAD 106 Financial Statements (continued)
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