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Annual Report 2013
KPJ HEALTHCARE BERHAD
226
21.
Deferred tax (continued)
The movement in the deferred tax assets and liabilities (prior to offsetting of balances within the same tax jurisdiction) during the nancial
year is as follows:
Group
2013
2012
RM’000
RM’000
At 1 January
(28,256)
(32,451)
(Charged)/credited to pro t or loss (Note 10):
- Property, plant and equipment
(966)
4,747
- Tax losses
7,448
(3,271)
- Provisions
299
2,719
6,781
4,195
At 31 December
(21,475)
(28,256)
Subject to income tax
Deferred tax assets (before offsetting)
- Tax losses
26,598
6,996
- Property, plant and equipment
2,415
8,331
- Provisions
7,498
10,196
36,511
25,523
Offsetting
(10,833)
(9,922)
Deferred tax assets (after offsetting)
25,678
15,601
Deferred tax liabilities (before offsetting)
- Property, plant and equipment
(57,986)
(53,779)
Offsetting
10,833
9,922
Deferred tax liabilities (after offsetting)
(47,153)
(43,857)
The amounts of deductible temporary differences and unutilised tax losses (both of which have no expiry date) for which no deferred tax
asset is recognised on the statements of nancial position are as follows:
Group
Company
2013
2012
2013
2012
RM’000
RM’000
RM’000
RM’000
Deductible temporary differences
-
5,775
-
-
Unutilised capital allowance
5,097
15,118
-
-
Unutilised tax losses
17,037
23,689
3,379
863
Notes to the
Financial Statements
For the financial year ended 31 December 2013
(continued)