Positioning for the Future | 155
Appendix
Notes to the Financial Statements
Year ended 31 December 2014
9
DEFERRED TAX
(cont’d)
At 1/1/2013
as restated
$’000
Recognised
LQ SURÀW
or loss
$’000
Recognised
in equity
$’000
Acquisition/
Disposal of
subsidiaries
$’000
Translation
differences
$’000
At
31/12/2013
as restated
$’000
The Group
Deferred tax liabilities
Accelerated tax depreciation
28,405
1,988
–
–
2,501
32,894
Discounts on compound
mnancial instruments
33,558
(22,783)
16,288
–
–
27,063
Accrued income and
interest receivable
17,908
6,042
–
142
38
24,130
Capital allowances of assets
in investment properties
2,175
(2,175)
–
–
–
–
Promts recognised on
percentage of completion
and fair value adjustments
on initial recognition of
development properties
for sale
437,820
(91,679)
–
(31,898)
16,147
330,390
Fair value adjustments arising
from a business combination
18,975
–
–
–
950
19,925
Fair value changes of
investment properties
188,874
51,923
–
(24,273)
8,979
225,503
Unremitted earnings
46,665
(9,790)
–
(18,266)
(2,648)
15,961
Others
30,282
57,914
–
(69,933)
(3,260)
15,003
Total
804,662
(8,560)
16,288
(144,228)
22,707
690,869
Deferred tax assets
Unutilised tax losses
(67,693)
(49,121)
–
99,829
5,957
(11,028)
Provisions and expenses
(55,857)
(25,331)
–
37,151
2,769
(41,268)
Deferred income
(20,507)
5,058
–
14,014
1,435
–
Fair value adjustments on initial
recognition of development
properties for sale
(23,085)
9,713
–
–
(1,117)
(14,489)
Others
(25,610)
(3,550)
–
6,151
765
(22,244)
Total
(192,752)
(63,231)
–
157,145
9,809
(89,029)
