KENANGA ANNUAL REPORT 2017

19. DEFERRED TAXATION (CONT’D.) Deferred tax assets of the Bank: Impairment Available- allowance for-sale and reserve provisions Total RM’000 RM’000 RM’000 At 1 January 2017 2,327 8,359 10,686 Recognised in profit or loss – 3,561 3,561 Recognised in other comprehensive income (800) – (800) At 31 December 2017 1,527 11,920 13,447 At 1 January 2016 4,036 5,121 9,157 Recognised in profit or loss – 2,833 2,833 Recognised in other comprehensive income (1,709) – (1,709) Transfer from KNKH – 405 405 At 31 December 2016 2,327 8,359 10,686 Deferred tax assets have not been recognised in respect of the following items: Group Bank 2017 RM'000 2016 RM'000 2017 RM'000 2016 RM'000 Unutilised tax losses carried forward 2,395 3,338 – – Unutilised capital allowances carried forward 494 212 – – 2,889 3,550 – – Kenanga Investment Bank Berhad 31 December 2017 146 notes to the financial statements