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Masterskill Education Group Berhad / Annual Report 2012 87 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 11. DEFERRED TAx ASSETS/(lIABIlITIES) Recognised deferred tax assets/(liabilities) Deferred tax assets and liabilities are attributable to the following: Assets liabilities Net 31.12.2012 31.12.2011 1.1.2011 31.12.2012 31.12.2011 1.1.2011 31.12.2012 31.12.2011 1.1.2011 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 Property, plant and equipment Unutilised investment tax – – – (10,282) (11,160) (12,057) (10,282) (11,160) (12,057) allowance Unabsorbed capital 1,577 3,494 2,253 – – – 1,577 3,494 2,253 allowance Unutilised tax 8,475 – – – – – 8,475 – – losses Net tax assets/ 230 – – – – – 230 – – (liabilities) 10,282 3,494 2,253 (10,282) (11,160) (12,057) – (7,666) (9,804) unrecognised deferred tax assets Deferred tax assets have not been recognised in respect of the following item (stated as gross): 31.12.2012 31.12.2011 1.1.2011 Rm’000 Rm’000 Rm’000 Unutilised investment tax allowances 24,310 – – Unutilised tax losses 655 237 – 24,965 237 – The unutilised tax losses do not expire under current tax legislation. Deferred tax assets have not been recognised in respect of this item because it is not probable that sufficient taxable profit will be available against which the subsidiary can utilise the benefits there from. movement in temporary differences during the year Recognised At Recognised At in profit 31.12.2011/ in profit At 1.1.2011 or loss 1.1.2012 or loss 31.12.2012 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 (Note 17) (Note 17) Property, plant and equipment (12,057) 897 (11,160) 878 (10,282) Unutilised investment tax allowance 2,253 1,241 3,494 (1,917) 1,577 Unabsorbed capital allowance – – – 8,475 8,475 Unutilised tax losses – – – 230 230 (9,804) 2,138 (7,666) 7,666 –
Masterskill Education Group Berhad / Annual Report 2012 88 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 12. TRADE AND OTHER pAyABlES Group Company Note 31.12.2012 31.12.2011 1.1.2011 31.12.2012 31.12.2011 1.1.2011 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 Rm’000 Trade Trade payables 689 423 550 – – – Non-trade other payables and accruals 12.1 27,579 63,236 74,870 345 409 1,468 Amounts due to subsidiaries 12.2 – – – – 4,715 – 28,268 63,659 75,420 345 5,124 1,468 12.1 Included in other payables and accruals of the Group is an amount of RM13,971,000 (31.12.2011: RM49,608,000; 1.1.2011: RM53,353,000) being registration fees received in advance and deferred course fee income. 12.2 The amounts due to subsidiaries are unsecured, interest free and repayable on demand. 13. REvENuE Group Company 2012 2011 2012 2011 Rm’000 Rm’000 Rm’000 Rm’000 Revenue comprises: Course fees 145,173 240,661 – – Administration fees 1,091 2,997 – – Registration fees 756 2,196 – – Processing fees 432 607 – – other miscellaneous fees 1,372 3,710 – – Dividend income – – 65,753 49,532 148,824 250,171 65,753 49,532
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