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Fima Corporation Berhad
(21185-P)
financial statements
146
NOTES TO THE FINANCIAL STATEMENTS
26. DEFERRED TAXATION
Group
Company
2017
2016
2017
2016
RM’000
RM’000
RM’000
RM’000
At 1 April 2016/2015
1,778
5,062
(563)
(552)
Recognised in:
- profit or loss (Note 9)
(4,038)
(3,307)
(1)
(11)
- other comprehensive income
Revaluation of asset
(3,841)
-
-
-
Exchange differences
(32)
23
-
-
At 31 March
(6,133)
1,778
(564)
(563)
Presented after appropriate offsetting as follows:
Deferred tax assets
(9,408)
(8,952)
(564)
(563)
Deferred tax liabilities
3,275
10,730
-
-
(6,133)
1,778
(564)
(563)
The components and movements of deferred tax liabilities and assets during the financial year prior to offsetting are as follows:
Deferred Tax Liabilities of the Group:
Accelerated
Revaluation
Capital
Reserve Allowances
Others
Total
RM’000
RM’000
RM’000
RM’000
At 1 April 2015
6,534
1,768
4,601
12,903
Recognised in profit or loss
-
(2,086)
-
(2,086)
At 31 March 2016
6,534
(318)
4,601
10,817
Recognised in:
- profit or loss
(48)
1,754
(3,067)
(1,361)
- other comprehensive income
(3,841)
-
-
(3,841)
At 31 March 2017
2,645
1,436
1,534
5,615
Retirement
Property,
Benefit
Other
Plant and
Obligations
Payables Equipment
Total
RM’000
RM’000
RM’000
RM’000
At 1 April 2015
(397)
(5,764)
(1,680)
(7,841)
Recognised in profit or loss
72
(663)
(607)
(1,198)
At 31 March 2016
(325)
(6,427)
(2,287)
(9,039)
Recognised in profit or loss
(128)
(1,565)
(1,016)
(2,709)
At 31 March 2017
(453)
(7,992)
(3,303)
(11,748)