161 / 188
157
NOTES TO THE FINANCIAL STATEMENTS
F i m a C o r p o r at i o n B e r h a d ( 2 1 1 8 5 - P ) •
A n n u a l R e p o r t 2 0 1 8
27. DEFERRED TAXATION (CONT’D.)
Deferred Tax Assets of the Group:
Retirement
Benefit
Obligations
Other
Payables
Property,
Plant and
Equipment
Total
RM’000
RM’000
RM’000
RM’000
At 1 April 2016
(325)
(6,427)
(2,287)
(9,039)
Recognised in:
- profit or loss
(122)
(1,565)
(990)
(2,677)
- other comprehensive income
25
-
-
25
Exchange difference
(31)
-
(26)
(57)
At 31 March 2017
(453)
(7,992)
(3,303)
(11,748)
Recognised in:
- profit or loss
60
1,591
895
2,546
- other comprehensive income
(12)
-
-
(12)
Exchange difference
(43)
-
(21)
(64)
At 31 March 2018
(448)
(6,401)
(2,429)
(9,278)
Deferred tax assets have not been recognised in respect of the following items:
Group
2018
2017
RM’000
RM’000
Unutilised tax losses
2,888
4,492
Unabsorbed capital allowances
9,310
7,341
12,198
11,833
The unutilised tax losses and unabsorbed capital allowances of the Group are available indefinitely against future taxable
profit of the respective entities within the Group subject to no substantial changes in shareholdings of those entities under the
Income Tax Act, 1967 and guidelines issued by the tax authority. Deferred tax assets have not been recognised in respect of
these items as they may not be used to offset taxable profit of other entities in the Group and they have arisen in entities that
have a recent history of losses.