184 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 48 DEFERRED TAXATION Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred taxes relate to the same tax authority. The following amounts, determined after appropriate offsetting, are shown in the statement of financial position: Group Company 2023 RM’000 2022 RM’000 2023 RM’000 2022 RM’000 Subject to income tax - Deferred tax assets 237,429 231,316 274 5,995 - Deferred tax liabilities (591,523) (577,718) - - At 1 January (346,402) (280,609) 5,995 6,527 Credited/(charged) to profit or loss (Note 15): - intangible assets 964 (29) - - - right-of-use (11,072) (5,120) - - - property, plant and equipment (30,115) 9,380 (965) (182) - lease liabilities 10,115 (4,299) (21) 29 - biological assets 4,545 8,449 - - - inventories 623 (8,416) - - - receivables 284 (759) - - - payables 5,763 6,535 (3,812) (145) - unused tax losses 50,389 (50,282) - - - LLA liability (39,970) (29,865) - - - others 764 8,500 (923) (234) (7,710) (65,906) (5,721) (532) Currency translation differences 18 113 - - At 31 December (354,094) (346,402) 274 5,995 Deferred tax assets - receivables 17,995 17,711 - - - lease liabilities 13,107 2,992 873 894 - inventories 17,761 17,138 - - - LLA liability 843,315 883,285 - - - payables 114,004 108,241 1,514 5,326 - unused tax losses 90,473 40,084 - - - others 16,871 12,151 - 923 Amount before offsetting 1,113,526 1,081,602 2,387 7,143 Offsetting (876,097) (850,286) (2,113) (1,148) 237,429 231,316 274 5,995
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