DESTINI Annual Report 2019

NOTES TO THE FINANCIAL STATEMENTS 28. Deferred Tax Liabilities (Cont’d) The components and movements of deferred tax liabilities and assets prior to offsetting are as follows: Unutilised tax losses Unabsorbed capital allowances Deaccelerated capital allowances Total Group RM RM RM RM Deferred tax assets At 1 January 2019 (438,472) (234,676) - (673,148) Recognised in profit or loss 142,217 (334,876) - (192,659) At 31 December 2019 (296,255) (569,552) - (865,807) At 1 January 2018 (539,457) (24,147) (2,340) (565,944) Recognised in profit or loss 100,985 (210,529) 2,340 (107,204) At 31 December 2018 (438,472) (234,676) - (673,148) Intangible assets Accelerated capital allowances Total Group RM RM RM Deferred tax liabilities At 1 January 2019 819,278 5,333,611 6,152,889 Recognised in profit or loss (819,278) (1,640,059) (2,459,337) At 31 December 2019 - 3,693,552 3,693,552 At 1 January 2018 983,133 5,270,594 6,253,727 Recognised in profit or loss (163,855) 63,017 (100,838) At 31 December 2018 819,278 5,333,611 6,152,889 Accelerated capital allowances Company RM Deferred tax liabilities At 1 January 2019 25,093 Recognised in profit or loss (25,093) At 31 December 2019 - At 1 January 2018 52,552 Recognised in profit or loss (27,459) At 31 December 2018 25,093 06 FINANCIAL STATEMENTS DESTINI BERHAD 168