160 / 188
156
NOTES TO THE FINANCIAL STATEMENTS
F I N A N C I A L S TAT E M E N T S
26. RETAINED EARNINGS
As at 31 March 2018, the Company may distribute the entire balance of the retained earnings under the single tier system.
27. DEFERRED TAXATION
Group
Company
2018
2017
2018
2017
RM’000
RM’000
RM’000
RM’000
At 1 April 2017/2016
(6,133)
1,778
(564)
(563)
Recognised in:
- profit or loss (Note 9)
3,420
(4,038)
154
(1)
- other comprehensive income
(12)
(3,816)
-
-
Exchange differences
(64)
(57)
-
-
At 31 March
(2,789)
(6,133)
(410)
(564)
Presented after appropriate offsetting as follows:
Deferred tax assets
(7,686)
(9,408)
(410)
(564)
Deferred tax liabilities
4,897
3,275
-
-
(2,789)
(6,133)
(410)
(564)
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:
Revaluation
Reserve
Accelerated
Capital
Allowances
Others
Total
RM’000
RM’000
RM’000
RM’000
At 1 April 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
Recognised in profit or loss
(440)
548
766
874
At 31 March 2018
2,205
1,984
2,300
6,489