96 EXCEL FORCE MSC BERHAD Notes to the Financial Statements (cont’d) 27. DEFERRED TAX (CONT’D) The components and movements of deferred tax liabilities and assets are as follows: Accelerated capital allowances 2021 2020 RM RM Group Deferred tax liabilities At 1 January 111,938 49,899 Recognised in profit or loss 23,535 48,074 Under provision in prior years 14,614 13,965 At 31 December 150,087 111,938 Unused tax losses Others Total RM RM RM Deferred tax assets At 1 January 2021 (41,703) (70,235) (111,938) Recognised in profit or loss 27,571 (51,106) (23,535) Over/(Under) provision in prior years 14,132 (28,746) (14,614) At 31 December 2021 - (150,087) (150,087) At 1 January 2020 (611) (49,288) (49,899) Recognised in profit or loss (41,092) (6,982) (48,074) Under provision in prior years - (13,965) (13,965) At 31 December 2020 (41,703) (70,235) (111,938) Accelerated capital allowances 2021 2020 RM RM Company Deferred tax liability At 1 January 70,235 49,288 Recognised in profit or loss 23,817 6,982 Under provision in prior years 28,746 13,965 At 31 December 122,798 70,235 Others 2021 2020 RM RM Deferred tax asset At 1 January (70,235) (49,288) Recognised in profit or loss (23,817) (6,982) Under provision in prior years (28,746) (13,965) At 31 December (122,798) (70,235)
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