256 KENANGA INVESTMENT BANK BERHAD INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 19. DEFERRED TAXATION (CONT’D.) The components and movements of deferred tax assets and liabilities during the financial year prior to offsetting are as follows: Deferred tax liabilities of the Group: Fair value reserve RM’000 Excess of capital allowances over depreciation RM’000 Intangible assets/ Right-of-use assets RM’000 Total RM’000 At 1 January 2025 - (6,166) (5,505) (11,671) Recognised in profit or loss (152) (5,623) (883) (6,658) Recognised in other comprehensive income (2,078) - - (2,078) At 31 December 2025 (2,230) (11,789) (6,388) (20,407) At 1 January 2024 (287) (7,401) (6,041) (13,729) Recognised in profit or loss - 1,235 536 1,771 Recognised in other comprehensive income 287 - - 287 At 31 December 2024 - (6,166) (5,505) (11,671) Deferred tax assets of the Group: Fair value reserve RM’000 Impairment allowance and provisions RM’000 Unabsorbed capital allowances and tax losses RM’000 Intangible assets/ Lease liabilities RM’000 Total RM’000 At 1 January 2025 228 32,244 2,205 9,895 44,572 Recognised in profit or loss - (380) (965) (3,496) (4,841) Recognised in other comprehensive income (228) - - - (228) At 31 December 2025 - 31,864 1,240 6,399 39,503
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