Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 7 GOODWILL AND OTHER INTANGIBLE ASSETS (CONTINUED) Sensitivity CGU A and CGU B As at 31 December 2023, an increase or decrease of 5% of pre-tax discount rate, with all other inputs remaining constant, will not result in a material effect on the Group’s impairment charge. 8 DEFERRED TAX ASSETS/(LIABILITIES) 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 following amounts, determined after appropriate offsetting, are shown in the statements of financial position: Group Company 2023 2022 2023 2022 RM’000 RM’000 RM’000 RM’000 Deferred tax assets 26,719 50,117 - 4,310 Deferred tax liabilities (8,957) (8,267) (14) - 17,762 41,850 (14) 4,310 At 1 January 41,850 27,941 4,310 3,942 Credited/(Charged) to profit or loss: - Unused tax losses (19,935) 10,482 - - - Property, plant and equipment (233) (7) (3) (36) - Provisions and accruals (1,025) 3,912 (4,321) 404 - Unrealised foreign exchange (1,090) 385 - - - Others (2,773) (542) - - (25,056) 14,230 (4,324) 368 Acquisition of subsidiaries - (281) - - Effect of exchange rate changes 968 (40) - - At 31 December 17,762 41,850 (14) 4,310 205 Wasco Berhad
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