78
TEHO INTERNATIONAL INC LTD.
Annual Report 2015
18 DEFERRED TAX LIABILITIES (CONT’D)
Recognised in the
statement of
Recognised in
comprehensive
Credited directly
Acquisition of
At 1 July 2014
profit or loss
income
to equity
subsidiaries
(Restated)
(note 22)
(note 22)
(note 22)
(note 27)
At 30 June 2015
$
$
$
$
$
Group
Deferred tax liabilities
Property, plant and equipment
66,404
28,000
–
–
1,238
95,642
Gain on property revaluation
4,265,074
–
505,106
(113,464)
–
4,656,716
Intangible assets
281,180
(99,960)
–
–
–
181,220
Adjustment in relation to development properties
219,488
(100,488)
–
–
–
119,000
Development properties based on stage of completion
method
585,598
–
–
–
–
585,598
Profit recognised on development properties based on
stage of completion method
43,853
–
–
–
–
43,853
5,461,597
(172,448)
505,106
(113,464)
1,238
5,682,029
Deferred tax assets
Unutilised capital allowance
(225,001)
–
–
–
–
(225,001)
Total
5,236,596
(172,448)
505,106
(113,464)
1,238
5,457,028
NOTES TO THE
FINANCIAL STATEMENTS
Year ended 30 June 2015
