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Kumpulan Fima Berhad
(11817-V)
188
Notes to the
financial statements
31 march 2017
28. Deferred tax (cont’d.)
Deferred tax liabilities of the Company:
Accelerated Revaluation
capital
on land and
allowances
building
Total
RM’000
RM’000
RM’000
At 1 April 2015
354
6,659
7,013
Recognised in profit or loss
229
(379)
(150)
At 31 March 2016
583
6,280
6,863
Recognised in profit or loss
(460)
(124)
(584)
At 31 March 2017
123
6,156
6,279
Deferred tax assets have not been recognised in respect of the following items:
Group
2017
2016
RM’000
RM’000
Unutilised tax losses
26,372
27,982
Unabsorbed capital allowances
10,717
8,724
Unabsorbed reinvestment allowances
1,344
1,344
38,433
38,050
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.