EXCEL FORCE MSC BERHAD 97 Notes to the Financial Statements (Cont’d) 21. Deferred Tax Liabilities (Cont’d) The components and movements of deferred tax liabilities and assets are follows: (Cont’d) Accelerated capital allowances Others Total RM RM RM Company Deferred tax liabilities 30.6.2023 At 1 January 2022 154,871 2,558,156 2,713,027 Recognised in profit or loss (18,438) 646,661 628,223 At 30 June 2023 136,433 3,204,817 3,341,250 31.12.2021 (Restated) At 1 January 2021 98,981 2,624,464 2,723,445 Recognised in profit or loss 55,890 (66,308) (10,418) At 31 December 2021 154,871 2,558,156 2,713,027 Others RM Company Deferred tax assets 30.6.2023 At 1 January 2022 (822,877) Recognised in profit or loss (236,962) At 30 June 2023 (1,059,839) 31.12.2021 (Restated) At 1 January 2021 (616,381) Recognised in profit or loss (206,496) At 31 December 2021 (822,877) Deferred tax assets have not been recognised in respect of the following items: Group 30.6.2023 31.12.2021 1.1.2021 RM RM RM (Restated) (Restated) Unutilised capital allowances 139,590 5,312 - Unutilised tax losses 1,579,268 302,139 - Other deductible temporary differences - - 206,819 1,718,858 307,451 206,819
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