Ni Hsin Berhad Annual Report 2018

7. Deferred tax assets/(liabilities) (continued) Unrecognised deferred tax assets/(liabilities) Deferred tax assets have not been recognised in respect of the following items (stated at gross): Group 2018 2017 RM’000 RM’000 Tax losses carried forwards 262 257 Other deductible temporary differences 2 1 264 258 Unrecognised tax losses of RM262,000 (2017:RM216,000) which relates to a subsidiary that was suffering losses, were not recognised as management considered it is not probable that future taxable profits will be available to utilise it. With effective from year of assessment 2019, unutilised tax losses can only be carried forward for seven (7) consecutive years and any balance unutilised thereafter will be disregarded. Movement in temporary differences during the year Recognised Recognised Recognised in other in profit At in profit comprehensive At or loss 31.12.2017/ or loss income At 1.1.2017 (Note 17) 1.1.2018 (Note 17) (Note 19) 31.12.2018 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Group Property, plant and equipment (3,571) (347) (3,918) 154 (763) (4,527) Provisions 42 1 43 - - 43 Unabsorbed reinvestment allowances carried forward 65 (65) - - - - Unabsorbed capital allowances carried forward - - - 180 - 180 Tax losses carried forward 59 16 75 256 - 331 Other items (370) 540 170 (32) - 138 (3,775) 145 (3,630) 558 (763) (3,835) Notes to the financial statements (continued) Annual Report 2018 72