NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 119 16. DEFERRED TAX ASSETS/LIABILITIES The Group 2025 2024 RM RM Deferred tax assets At 1 January 1,553,170 1,344,363 Transfer to profit or loss (Note 9) 1,663,021 340,439 Foreign currency translation differences (182,694) (131,632) At 31 December 3,033,497 1,553,170 Deferred tax liabilities At 1 January 1,541,088 911,647 Transfer to profit or loss (Note 9) 29,434 655,975 Transfer (from)/to other comprehensive expenses (3,388) 57,953 Foreign currency translation differences (62,837) (84,487) At 31 December 1,504,297 1,541,088 The net deferred tax assets is in respect of the tax effects of the following: The Group Deferred Tax (Assets)/ Liabilities 2025 2024 RM RM Temporary differences arising from property, plant and equipment 641,161 524,230 Others (2,170,361) (536,312) (1,529,200) (12,082) As of 31 December 2025, the estimated amount of net deferred tax asset, calculated at the current tax rate which has not been recognised in the financial statements of the Group due to uncertainty of its realisation, is as follows: The Group Deferred Tax Asset 2025 2024* RM RM Temporary differences arising from property, plant and equipment - 6,373 * The comparative figure has been restated to reflect the revised temporary differences available to the Group.
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