Notes to the Financial Statements Year ended 31 December 2024 12 DEFERRED TAX (continued) At 1 January 2023 Credited/ (Charged) to Statement of Total Return (Note 29) Charged to Stapled Securityholders’ funds Acquisition of subsidiary Translation differences At 31 December 2023 Credited/ (Charged) to Statement of Total Return (Note 29) Charged to Stapled Securityholders’ funds Acquisition of subsidiary (Note 37) Reclassification to assets/ liabilities held for sale Translation differences At 31 December 2024 Stapled Group $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Deferred tax assets Deferred income 140 (139) – – (1) – – – – – – – Unutilised capital allowances 585 (86) – – 11 510 589 – – – (3) 1,096 Unutilised tax losses 6,238 233 – – 186 6,657 4,501 – – – (349) 10,809 Provisions and accruals 3,913 108 – – (2) 4,019 (76) – – – (154) 3,789 Unrealised foreign exchange loss – trade 3,999 (647) – – 40 3,392 – – – – (189) 3,203 Lease liabilities 88,256 (755) – 678 (1,650) 86,529 (4,356) – – (2,639) (788) 78,746 103,131 (1,286) – 678 (1,416) 101,107 658 – – (2,639) (1,483) 97,643 Set-off of tax (88,256) 755 – (678) 1,650 (86,529) 4,356 – – 2,639 788 (78,746) 14,875 (531) – – 234 14,578 5,014 – – – (695) 18,897 Deferred tax liabilities Investment properties (126,759) (32,424) – – 802 (158,381) (10,122) – – – 4,371 (164,132) Property, plant and equipment (29,464) – (2,060) – 4 (31,520) 4,792 (4,019) – – 1,322 (29,425) Revaluation gain from business combinations (4,068) – – – – (4,068) – – – – – (4,068) Accrued income and interest receivable (66) 28 – – 3 (35) 7 – – – 3 (25) Unremitted earnings (526) (796) – – 1 (1,321) (8,779) – – – 44 (10,056) Capital allowances in investment properties – – – – – – – – (2,764) – – (2,764) Right-of-use assets (88,256) 755 – (678) 1,650 (86,529) 4,356 – – 2,639 788 (78,746) (249,139) (32,437) (2,060) (678) 2,460 (281,854) (9,746) (4,019) (2,764) 2,639 6,528 (289,216) Set-off of tax 88,256 (755) – 678 (1,650) 86,529 (4,356) – – (2,639) (788) 78,746 (160,883) (33,192) (2,060) – 810 (195,325) (14,102) (4,019) (2,764) – 5,740 (210,470) Net deferred tax (liabilities)/assets (146,008) (33,723) (2,060) – 1,044 (180,747) (9,088) (4,019) (2,764) – 5,045 (191,573) 195 Annual Report 2024
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