104 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2022 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 CONT’D 13. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Cont’d) The Group as lessee (Cont’d) (e) The following are the amounts recognised in profit or loss: (continued) Group Company 2022 2021 2022 2021 RM RM RM RM Amount recognised in profit of loss brought forward 4,330,351 4,708,817 127,488 150,148 Gain on derecognition of right-of-use assets upon early settlement (3,603) - - - Gain on lease termination (33,958) (111,128) - (664) 4,292,790 4,597,689 127,488 149,484 (f) The currency exposure profile of lease liabilities are as follows: Group Company 2022 2021 2022 2021 RM RM RM RM Ringgit Malaysia (“RM”) 3,280,161 4,113,845 240,124 295,823 Philippines Peso (“PHP”) - 1,431,703 - - Thai Baht (“THB”) 595,923 375,826 - - 3,876,084 5,921,374 240,124 295,823 (g) The following table demonstrates the sensitivity analysis of the Group to a reasonably possible change in PHP and THB, against the respective functional currencies of the Group entities, with all other variables held constant: Group Company 2022 2021 2022 2021 RM RM RM RM Profit after taxation PHP/RM - strengthen by 10% (2021: 10%) - 108,809 - - PHP/RM - weaken by 10% (2021: 10%) - (108,809) - - THB/RM - strengthen by 10% (2021: 10%) 45,290 28,563 - - THB/RM - weaken by 10% (2021: 10%) (45,290) (28,563) - -
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