Fraser & Neave Holdings Bhd Annual Report 2021

11. DEFERRED TAX ASSETS/#LIABILITIES$ #CONTINUED$ MOVEMENT IN TEMPORARY DIFFERENCES DURING THE FINANCIAL YEAR Group At 1 October 2019 RM’000 Recognised in profit or loss (Note 24) RM’000 Recognised in other comprehensive income RM’000 Exchange di'erences RM’000 At 30 September 2020 RM’000 Property, plant and equipment (77,774) (7,026) – – (84,800) Right-of-use assets (6,382) 980 – (73) (5,475) Investment properties (813) 289 – – (524) Employee benefit plans 9,368 487 389 9 10,253 Tax loss carry-forwards and unutilised capital allowances 7,803 (2,021) – – 5,782 Unutilised tax incentives 29,169 (5,949) – – 23,220 Lease liabilities 6,377 (894) – 73 5,556 Provisions, contract liabilities and others 4,487 (370) – (232) 3,885 (27,765) (14,504) 389 (223) (42,103) Group (continued) At 30 September 2020 RM’000 Recognised in profit or loss (Note 24) RM’000 Recognised in other comprehensive income RM’000 Acquisition through business combination RM’000 Exchange di'erences RM’000 At 30 September 2021 RM’000 Property, plant and equipment (84,800) (9,568) – (69) – (94,437) Right-of-use assets (5,475) (7,322) – (501) 615 (12,683) Investment properties (524) – – – – (524) Intangible assets – – – (3,624) – (3,624) Employee benefit plans 10,253 (383) (801) – (187) 8,882 Tax loss carry-forwards and unutilised capital allowances 5,782 (1,347) – – – 4,435 Unutilised tax incentives 23,220 2,428 – – – 25,648 Lease liabilities 5,556 7,812 – 516 (641) 13,243 Provisions, contract liabilities and others 3,885 761 – – (100) 4,546 (42,103) (7,619) (801) (3,678) (313) (54,514) Financial Statements 209 Fraser & Neave Holdings Bhd ! Annual Report 2021