120 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2022 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 CONT’D 18. DEFERRED TAX (Cont’d) (b) The components and movements of deferred tax liabilities and assets during the financial year prior to offsetting are as follows: Deferred tax liabilities of the Group Property, plant and equipment Intangible assets Others Total RM RM RM RM Balance as at 1 January 2022 11,123,372 167,352 710,430 12,001,154 Recognised in profit or loss 645,107 (5,782) 396,119 1,035,444 Exchange differences - - (15,578) (15,578) Balance as at 31 December 2022 (before offsetting) 11,768,479 161,570 1,090,971 13,021,020 Offsetting (4,466,572) - (668,640) (5,135,212) Balance as at 31 December 2022 (after offsetting) 7,301,907 161,570 422,331 7,885,808 Balance as at 1 January 2021 8,707,722 173,135 441,284 9,322,141 Recognised in profit or loss 2,415,650 (5,783) 270,013 2,679,880 Exchange differences - - (867) (867) Balance as at 31 December 2021 (before offsetting) 11,123,372 167,352 710,430 12,001,154 Offsetting (4,954,125) - (146,233) (5,100,358) Balance as at 31 December 2021 (after offsetting) 6,169,247 167,352 564,197 6,900,796
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