Fraser & Neave Holdings Bhd Annual Report 2020

190 FRASER & NEAVE HOLDINGS BHD 196101000155 (4205-V) Notes to The Financial Statements (Cont’d.) 11. DEFERRED TAX ASSETS/(LIABILITIES) (CONTINUED) MOVEMENT IN TEMPORARY DIFFERENCES DURING THE FINANCIAL YEAR (CONTINUED) Group (continued) At 30 September 2019 RM’000 Adjustment on initial application of MFRS 16 RM’000 At 1 October 2019 RM’000 Recognised in profit or loss (Note 24) RM’000 Recognised in other comprehensive income (Note 24) RM’000 Exchange differences RM’000 At 30 September 2020 RM’000 Property, plant and equipment (77,774) – (77,774) (7,026) – – (84,800) Right-of-use assets – (6,382) (6,382) 980 – (73) (5,475) Investment properties (813) – (813) 289 – – (524) Employee benefit plans 9,368 – 9,368 487 389 9 10,253 Tax loss carry-forwards and unutilised capital allowances 7,803 – 7,803 (2,021) – – 5,782 Unutilised tax incentives 29,169 – 29,169 (5,949) – – 23,220 Lease liabilities – 6,377 6,377 (894) – 73 5,556 Provisions, contract liabilities and others 4,487 – 4,487 (370) – (232) 3,885 (27,760) (5) (27,765) (14,504) 389 (223) (42,103) 12. TRADE AND OTHER RECEIVABLES Group Company Note 2020 RM’000 2019 RM’000 2020 RM’000 2019 RM’000 Current Trade receivables from contracts with customers 446,163 435,216 – – Less: Allowance for impairment losses (2,622) (2,587) – – 443,541 432,629 – – Other receivables – Prepayments 10,797 5,241 – – – Deposits 3,712 4,897 – – – Staff loans 2,094 3,476 – – – Sales tax refund receivable – 1,879 – – – Sundry debtors 12.1 24,259 51,610 – – – Other tax recoverable 15,949 21,246 – – – Interest 194 626 – – – Other receivables 510 1,101 – 86 57,515 90,076 – 86 Amounts due from related parties – Subsidiaries 12.2 – – 547,723 469,762 – Related companies 12.3 88,590 77,255 – – – Joint venture 12.4 11 32 – – – Associate 12.5 4 4 4 4 88,605 77,291 547,727 469,766 589,661 599,996 547,727 469,852