Annual Report
2015
|
DAYANG ENTERPRISE HOLDINGS BHD
(712243-U)
105
11. Deferred taxation
Recognised deferred tax assets/(liabilities)
Deferred tax assets and liabilities are attributable to the following:-
Assets
Liabilities
Net
2015
2014
2015
2014
2015
2014
Group
RM
RM
RM
RM
RM
RM
Property, plant and equipment
-
- (11,005,658) (11,418,000) (11,005,658) (11,418,000)
Capital allowances carried forward
12,217,268 7,774,000
-
-
12,217,268 7,774,000
Intangible assets
-
- (10,306,977)
-
(10,306,977)
-
12,217,268 7,774,000 (21,312,635) (11,418,000)
(9,095,367) (3,644,000)
Set off of tax
1,097,455 (5,900,000) (1,097,455)
5,900,000
-
-
13,314,723 1,874,000 (22,410,090) (5,518,000)
(9,095,367) (3,644,000)
Movements in deferred tax assets and liabilities during the year are as follows:
Recognised
At Recognised Arising from
At
in profit 31.12.2014/
in profit
business
At
1.1.2014
or loss
1.1.2015
or loss combination 31.12.2015
Group
RM
RM
RM
RM
RM
RM
Property, plant and equipment
(11,378,000)
(40,000) (11,418,000)
412,342
- (11,005,658)
Capital allowances carried forward
4,920,000 2,854,000 7,774,000 8,984,000 (4,540,732) 12,217,268
Intangible assets
-
-
-
1,718,320 (12,025,297) (10,306,977)
(6,458,000) 2,814,000 (3,644,000) 11,114,662 (16,566,029) (9,095,367)
(Note 26)
(Note 26)
(Note 36)
Notes to the
Financial Statements
(cont’d)
