NOTES TO THE FINANCIAL STATEMENTS 11. DEFERRED TAX ASSETS/(LIABILITIES) (CONTINUED) Unrecognised deferred tax assets Deferred tax assets/(liabilities) have not been recognised in respect of the following items: Group Company 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Unutilised tax losses - Expiring within 5 years 2,185,117 2,185,117 - - - Expiring within 6 to 10 years 112,705 95,489 - - - No expiring date 313 313 - - Unutilised investment tax allowances 5,066,000 5,066,000 - - Unabsorbed capital allowances 4,616,901 4,562,350 - - Property, plant and equipment and intangible assets (518) (953) - - Provisions 33,158 47,523 291 291 12,013,676 11,955,839 291 291 Unrecognised deferred tax assets 2,883,282 2,869,401 70 70 (a) Deferred tax assets have not been recognised in respect of these items because it is not probable that future taxable profits will be allowable against which the Group and the Company can utilise the benefits. (b) The comparative figures have been restated to reflect the actual tax losses, investment tax allowances and capital allowances available to the Group and to the Company. (c) Based on the current legislation, the unutilised tax losses up to the year of assessment 2018 can be carried forward until the year of assessment 2028 and the unutilised tax losses for 2019 onwards are allowed to be utilised for ten (10) consecutive years of assessment immediately following that year of assessment. The unabsorbed capital allowances and unutilised investment tax allowances do not expire under the current tax legislation. The use of tax losses of subsidiaries in other countries is subject to the agreement of the tax authorities and compliance with certain provisions of the tax legislation of the respective countries in which the subsidiaries operate. DNeX INTEGRATED REPORT 2025 174 ABOUT THIS REPORT LEADERSHIP VALUE CREATION @DNeX LEADERSHIP INSIGHTS OVERVIEW OF DAGANG NeXCHANGE BERHAD
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