31. DEFERRED TAX ASSETS/(LIABILITIES) Group 2024 2023 $’000 $’000 Deferred tax assets 28 28 Deferred tax liabilities (1) (1) Movements in deferred tax assets are as follows: Group 2024 2023 $’000 $’000 Balance at beginning of financial year 28 70 Credited to profit or loss (Note 8) – 62 Liquidation of a subsidiary – (102) Foreign currency translation differences – (2) Balance at end of financial year 28 28 Movements in deferred tax liabilities are as follows: Group 2024 2023 $’000 $’000 Balance at beginning and end of financial year (1) (1) Deferred tax assets are attributable to the following temporary differences: Group 2024 2023 $’000 $’000 Accelerated tax depreciation 28 28 Deferred tax liabilities are attributable to the following temporary differences: Group 2024 2023 $’000 $’000 Accelerated tax depreciation (1) (1) 122 KEONG HONG HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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