Page 208 - KWAP_AR2022

206 KUMPULAN WANG PERSARAAN (DIPERBADANKAN) FoR BEttER REtURNS

notes to the
financial statements
for the year ended 31 december 2022

30. RESERVES

Group KWAP
31 December 31 December 31 December 31 December
2022 2021 2022 2021
Note RM’000 RM’000 RM’000 RM’000

Other reserves (59,215) (42,540) - -
Foreign exchange reserve (77,903) (266) - -
Fair Value Through Other
Comprehensive Income (FVOCI)
Reserves
debt instrument at fVoci reserve a (782,715) 145,962 (782,715) 145,962
equity instrument at fVoci reserve b (6,243,284) (6,343,087) (6,243,284) (6,343,087)
(7,025,999) (6,197,125) (7,025,999) (6,197,125)

note a: there are investments classified as debt instruments at fVoci whereby the changes in fair value are
accumulated within the financial assets at fVoci reserves within equity. the accumulated changes in fair
value are transferred to profit or loss upon disposal of the investments.
note b: the group and KWap elected to recognise changes in the fair value of equity instruments in other
comprehensive income whereby the changes in fair value are accumulated within the financial assets at
fVoci reserves within equity.

31. DEFERRED TAx LIABILITIES

Group
31 December 31 December
2022 2021
RM’000 RM’000
at 1 January 38 49
amount recognised in profit or loss (16) (11)
As At 31 December 22 38

after appropriate offsetting as follows:
deferred tax liabilities (22) (38)

(22) (38)
deferred tax liabilities:
- settled more than 12 months (22) (38)
(22) (38)