NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 (CONT’D) 22. DEFERRED TAX LIABILITIES The Group 2025 2024 Note RM’000 RM’000 At 1 January 89,233 65,464 Recognised in profit or loss 28 22,412 23,769 At 31 December 111,645 89,233 The deferred tax liabilities and deferred tax assets are presented after appropriate offsetting as follows:- The Group 2025 2024 RM’000 RM’000 Deferred tax liabilities Accelerated capital allowances over depreciation 119,146 100,363 Unrealised foreign exchange 8 - 119,154 100,363 Deferred tax assets Impairment losses on trade receivables - (1,034) Unabsorbed capital allowances (7,509) (10,096) (7,509) (11,130) 111,645 89,233 23. TRADE PAYABLES The normal trade credit terms granted to the Group are as follows:- The Group 2025 2024 Days Days Credit terms 30 - 60 30 - 60 Other credit terms are assessed and approved on a case-by-case basis which include back-to-back arrangement i.e. the Group will make payment to the suppliers when its customers, with corresponding back-to-back arrangement, made payment. 200 KEYFIELD INTERNATIONAL BERHAD (Incorporated in Malaysia) | Registration No: 202001038989 (1395310 - M)
RkJQdWJsaXNoZXIy NDgzMzc=