MKH Berhad 173 19. DEFERRED TAX ASSETS AND LIABILITIES (CONT’D) Deferred tax assets and liabilities are attributable to the following: The Group 2021 2020 RM RM Deferred tax assets Deductible temporary differences arising from: Property, plant and equipment 767,225 331,176 Inventories 69,500 - Land held for property development - 2,154,200 Property development costs 23,819,389 26,013,280 Receivables and deposits 94,552 97,793 Payables and accruals 6,106,000 7,627,220 Unused tax losses 4,683,820 4,522,530 Unabsorbed capital allowance 10,430 10,330 Other temporary deductible differences - 480,000 35,550,916 41,236,529 The Group The Company 2021 2020 2021 2020 RM RM RM RM Deferred tax liabilities Taxable temporary differences arising from: Property, plant and equipment (10,249,694) (10,225,035) (166) (166) Investment properties (2,999,506) (3,000,806) - - Property development costs 4,317,708 3,446,708 - - Receivables and deposits (594,300) (541,300) - - Provisions 3,346,368 3,499,353 - - Payables and accruals (846,900) (824,500) - - Surplus arising from revaluation of land and buildings (6,828,515) (7,083,350) (114,262) (114,262) Fair value adjustment in respect of investment properties (10,658,193) (11,310,093) - - Fair value adjustment in respect of subsidiaries acquired (33,015,628) (33,307,248) - - Unused tax losses 170,400 8,900 - - Unabsorbed capital allowances 943,500 911,800 - - Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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