233 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 KENANGA INVESTMENT BANK BERHAD Annual Report 2022 19. DEFERRED TAXATION (CONT’D.) Deferred tax assets and liabilities prior to offsetting are summarised as follows: Group Bank 2022 RM’000 2021 RM’000 2022 RM’000 2021 RM’000 Deferred tax assets 36,691 42,818 24,350 27,301 Deferred tax liabilities (11,571) (12,213) (11,384) (12,082) 25,120 30,605 12,966 15,219 The components and movements of deferred tax assets and liabilities during the financial year prior to offsetting are as follows: Deferred tax liabilities of the Group: Fair value reserve RM’000 Excess of capital allowances over depreciation RM’000 Intangible assets/ Right-of-use assets RM’000 Total RM’000 At 1 January 2022 (199) (8,449) (3,565) (12,213) Transfer to intangible assets - - (79) (79) Recognised in profit or loss - 1,803 (1,281) 522 Recognised in other comprehensive income 199 - - 199 At 31 December 2022 - (6,646) (4,925) (11,571) At 1 January 2021 (4,720) (6,083) (5,121) (15,924) Disposal of a subsidiary (Note 13) - 156 - 156 Recognised in profit or loss - (2,522) 1,556 (966) Recognised in other comprehensive income 4,521 - - 4,521 At 31 December 2021 (199) (8,449) (3,565) (12,213)
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