UEM EDGENTA BERHAD Integrated Annual Report 2025 336 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 24. DEFERRED TAX (CONTD.) The components and movements of deferred tax assets and liabilities during the financial year prior to offsetting are as follows: Deferred tax assets of the Group: Provisions and others RM'000 Unused tax losses and other tax credits RM'000 Total RM’000 At 1 January 2025 (11,709) (26,000) (37,709) Recognised in profit or loss 444 24,710 25,154 Exchange differences 22 - 22 (11,243) (1,290) (12,533) Less: Set off with deferred tax liabilities 542 2,121 2,663 At 31 December 2025 (10,701) 831 (9,870) At 1 January 2024 (12,068) (38,379) (50,447) Recognised in profit or loss 225 12,288 12,513 Exchange differences 134 91 225 (11,709) (26,000) (37,709) Less: Set off with deferred tax liabilities 1,565 16,552 18,117 At 31 December 2024 (10,144) (9,448) (19,592) Deferred tax liabilities of the Group: Property, plant and equipment RM’000 Intangible assets RM’000 Concession receivable and others RM’000 Total RM’000 At 1 January 2025 19,148 11,267 24,915 55,330 Recognised in profit or loss (12,006) (3,906) (4,891) (20,803) Exchange differences - 298 - 298 7,142 7,659 20,024 34,825 Less: Set off with deferred tax assets (2,663) - - (2,663) At 31 December 2025 4,479 7,659 20,024 32,162 At 1 January 2024 23,789 14,180 30,411 68,380 Acquisition of subsidiaries (Note 47(h)) - 1,495 - 1,495 Recognised in profit or loss (4,390) (3,948) (5,496) (13,834) Exchange differences (251) (460) - (711) 19,148 11,267 24,915 55,330 Less: Set off with deferred tax assets (18,117) - - (18,117) At 31 December 2024 1,031 11,267 24,915 37,213 The Group offsets tax assets and liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority.
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