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Notes To The
Financial Statements
As at 31 March 2019
25. Other reserves (cont’d.)
(c) Equity contribution from parent
Equity contribution from parent represents the equity-settled share options and shares granted by
penultimate holding company, Kumpulan Fima Berhad to the employees of the Group. The reserve is
made up of the cumulative value of services received from employees recorded on grant of share options
and shares by Kumpulan Fima Berhad.
26. Retained earnings
As at 31 March 2019 and 31 March 2018, the Company may distribute the entire balance of the retained earnings
under the single tier system.
27. Deferred taxation
Group
Company
2019
2018
2019
2018
RM’000
RM’000
RM’000
RM’000
(Restated)
At 1 April 2018/2017
(2,256)
(5,303)
(410)
(564)
Recognised in:
- profit or loss (Note 9)
1,942
3,219
(12)
154
- other comprehensive income
27
(12)
-
-
Exchange differences
455
(160)
-
-
At 31 March
168
(2,256)
(422)
(410)
Presented after appropriate offsetting
as follows:
Deferred tax assets
(6,635)
(7,686)
(422)
(410)
Deferred tax liabilities
6,803
5,430
-
-
168
(2,256)
(422)
(410)
financial
statements
163