DESTINI AR 2017

26. Deferred Tax Liabilities (Cont’d) Unabsorbed Deaccelerated Unutilised capital capital tax losses allowances allowances Total Group RM RM RM RM Deferred tax assets At 1 January 2017 (30,130) (1,354,847) (53,904) (1,438,881) Recognised in profit or loss (802,327) (19,289) 51,564 (770,052) At 31 December 2017 (832,457) (1,374,136) (2,340) (2,208,933) At 1 January 2016 (36,200) (2,607,142) (7,000) (2,650,342) Recognised in profit or loss 6,070 1,252,295 (46,904) 1,211,461 At 31 December 2016 (30,130) (1,354,847) (53,904) (1,438,881) Accelerated capital allowances Company RM Deferred tax liabilities At 1 January 2017 - Recognised in profit or loss 52,552 At 31 December 2017 52,552 Deferred tax assets have not been recognised in respect of the following items: Group Company 2017 2016 2017 2016 RM RM RM RM Unutilised tax losses 34,615,900 25,410,100 - - Unabsorbed capital allowances 8,301,100 6,879,200 - - 42,917,000 32,289,300 - - Deferred tax assets have not been recognised in respect of these items as they may not have sufficient taxable profits to be used to offset or they have arisen in subsidiaries that have a recent history of losses. 150 DESTINI BERHAD Financial Statements Notes to the 31 December 2017