20. DEFERRED TAX (CONTINUED)
The movement in the deferred tax assets and liabilities (prior to offsetting of balances within the same tax jurisdiction) during
the financial year is as follows:
Group
2014
2013
RM’0
RM’000
RM’000
(Restated)
At 1 January
(22,023)
(28,256)
(Charged)/credited to profit or loss
(Note 10)
:
– Property, plant and equipment
(6,717)
(417)
– Investment property
(1,338)
(2,468)
– Deferred expenses
(557)
(1,322)
– Tax losses
2,328
1,210
– Unabsorbed capital allowances
1,011
(2,966)
– Deferred revenue
439
169
– Others
13,130
12,575
8,296
6,781
Charged to other comprehensive income
(1,105)
–
Deferred tax arising from business combination
(Note 15(c))
–
(548)
At 31 December
(14,832)
(22,023)
Subject to income tax
Deferred tax assets (before offsetting):
– Tax losses
18,483
16,155
– Unabsorbed capital allowances
4,910
3,899
– Deferred revenue
15,124
14,685
– Others
14,902
1,772
53,419
36,511
Offsetting
(25,578)
(10,833)
Deferred tax assets (after offsetting)
27,841
25,678
Deferred tax liabilities (before offsetting):
– Property, plant and equipment
(46,430)
(38,608)
– Investment property
(14,470)
(13,132)
– Deferred expenses
(7,351)
(6,794)
(68,251)
(58,534)
Offsetting
25,578
10,833
Deferred tax liabilities (after offsetting)
(42,673)
(47,701)
262
KPJ Healthcare Berhad annual report
2014
Notes to the
Financial Statements
For the financial year ended 31 December 2014 (continued)
