ENRA Group Berhad Annual Report 2020

ENRA Group Berhad - Annual Report 2020 101 NOTES TO THE FINANCIAL STATEMENTS 31 March 2020 11. DEFERRED TAXATION (Cont’d) c. The amounts of temporary differences for which no deferred tax assets have been recognised in the statements of financial position are as follows: Group Company 2020 RM’000 2019 RM’000 2020 RM’000 2019 RM’000 Unutilised tax losses - Expires by 31 March 2026 19,103 19,245 2,527 2,527 - Expires by 31 March 2027 2,010 - 1,829 - Unabsorbed capital allowances 711 576 296 229 Other deductible temporary differences 5,044 2,425 875 755 26,868 22,246 5,527 3,511 Deferred tax assets of the Company and certain subsidiaries have not been recognised in respect of these items as it is not probable that taxable profit of the Company and the subsidiaries would be available against which the deductible temporary differences can be utilised. The amount and availability of these items to be carried forward up to the periods as disclosed above are subject to the agreement of the respective local tax authorities. 12. INVENTORIES Note Group Company 2020 RM’000 2019 RM’000 2020 RM’000 2019 RM’000 At cost Property held for sale 26,985 21,176 - - Completed properties 4,980 7,616 4,560 7,616 Inventories in transit - 2,975 - - Consumables - 8 - - Work in progress 27 80 - - Finished goods 5,369 4,092 - - Properties development cost (a) 12,115 - - - At net realisable value Completed properties - 47,323 - - 49,476 83,270 4,560 7,616