96 EXCEL FORCE MSC BERHAD Notes to the Financial Statements (Cont’d) 21. Deferred Tax Liabilities (Cont’d) The net deferred tax assets and liabilities shown on the statements of financial position after appropriate offsetting are as follows: (Cont’d) Company 30.6.2023 31.12.2021 1.1.2021 RM RM RM (Restated) (Restated) Deferred tax liabilities 3,341,250 2,713,027 2,723,445 Deferred tax assets (1,059,839) (822,877) (616,381) 2,281,411 1,890,150 2,107,064 The components and movements of deferred tax liabilities and assets are follows: Accelerated capital allowances Others Total RM RM RM Group Deferred tax liabilities 30.6.2023 At 1 January 2022 184,878 2,789,003 2,973,881 Recognised in profit or loss (15,249) 676,054 660,805 Under provision in prior years 31,673 - 31,673 At 30 June 2023 201,302 3,465,057 3,666,359 31.12.2021 (Restated) At 1 January 2021 126,551 2,863,555 2,990,106 Recognised in profit or loss 58,327 (74,552) (16,225) At 31 December 2021 184,878 2,789,003 2,973,881 Unutilised capital allowances Unutilised tax losses Others Total RM RM RM RM Group Deferred tax assets 30.6.2023 At 1 January 2022 (2,719) - (1,004,974) (1,007,693) Recognised in profit or loss (9,756) - (254,845) (264,601) Under provision in prior years (31,673) - - (31,673) At 30 June 2023 (44,148) - (1,259,819) (1,303,967) 31.12.2021 (Restated) At 1 January 2021 - (105,034) (778,008) (883,042) Recognised in profit or loss (2,719) 105,034 (226,966) (124,651) At 31 December 2021 (2,719) - (1,004,974) (1,007,693)
RkJQdWJsaXNoZXIy NDgzMzc=