NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 29 DEFERRED TAX LIABILITIES (CONT’D) At 1 January 2024 Recognised in profit or loss (note 33) Recognised in the statement of comprehensive income (note 33) Translation differences on consolidation At 31 December 2024 $’000 $’000 $’000 $’000 $’000 Group Deferred tax liabilities Property, plant and equipment (including right-of-use assets) 299,782 37,901 – 1,567 339,250 Investment properties 54,475 (5,073) – (2,936) 46,466 Development properties 24,014 (8,349) – 1,713 17,378 Employee benefits 5,088 332 128 298 5,846 Unremitted earnings 173,996 4,364 – 3,553 181,913 Others 19,759 9,109 – (1,555) 27,313 577,114 38,284 128 2,640 618,166 Deferred tax assets Tax losses (107,943) 4,336 – (2,438) (106,045) Lease liabilities (125,909) 2,137 – 60 (123,712) Trade and other payables (3,556) (2,642) – (2,586) (8,784) (237,408) 3,831 – (4,964) (238,541) Total 339,706 42,115 128 (2,324) 379,625 At 1 January 2023 Recognised in profit or loss At 31 December 2023 Recognised in profit or loss At 31 December 2024 $’000 $’000 $’000 $’000 $’000 Company Deferred tax liabilities Property, plant and equipment (including right-of-use assets) 3,120 (583) 2,537 (737) 1,800 Investment properties 10,479 (10,099) 380 (361) 19 Unremitted earnings 14,067 (9) 14,058 (10) 14,048 27,666 (10,691) 16,975 (1,108) 15,867 Deferred tax assets Tax losses – (3,225) (3,225) 1,822 (1,403) Development properties (2,809) – (2,809) – (2,809) Lease liabilities (5,529) 1,000 (4,529) 1,056 (3,473) Trade and other payables (31) (5) (36) – (36) Others 87 (533) (446) (69) (515) (8,282) (2,763) (11,045) 2,809 (8,236) Total 19,384 (13,454) 5,930 1,701 7,631 FINANCIALS CITY DEVELOPMENTS LIMITED 154
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