Page 120 - Laporan Tahunan Universiti Malaya 2023

19. CUKAI (SAMB) TAXATION (CONT'D)
KUMPULAN GROUP
2023 2022
RM RM
PENYATA KEWANGAN UNIVERSITI MALAYA

(Lebihan) pendapatan sebelum cukai (Surplus) of income before taxation 157,764,624 54,777,056
Cukai pada kadar 24% (2022: 24%) Tax at rate 24% (2022 : 24%) 37,863,510 13,146,493
Perbelanjaan yang tidak dibenarkan untuk tujuan cukai Expenses not deductible for tax purposes 1,456,884 3,122,422
(Kurangan)/Lebihan pendapatan yang tidak dikenakan cukai (Deficit)/ Surplus of income not taxable (37,368,550) (10,686,854)
Cukai Aset Tertunda Tidak Diiktiraf pada tahun semasa Deferred Tax Asset Not Recognised during the financial year 2,437,249 279,055
(Kurangan)/Lebihan peruntukan tahun sebelum (cukai semasa) Under/ Over provision in previous year (current tax) (250,697) (502,902)
(Kurangan)/Lebihan peruntukan tahun sebelum (cukai tertunda) Under/ Over provision in previous year (deferred tax) 612,613 -
4,751,009 5,358,214
Tertakluk kepada kelulusan pihak berkuasa, kerugian cukai belum diguna dan elaun modal belum serap bagi Kumpulan pada tarikh Lembaran Imbangan akan dibawa ke hadapan
untuk dikurangkan daripada pendapatan bercukai adalah seperti berikut:
Subject to agreement with the tax authorities, the unutilised tax losses and unabsorbed capital allowances of the Group available at the balance sheet date to be carried forward for offset against
future taxable business income are as follows:
KUMPULAN GROUP
2023 2022
RM RM
Kerugian cukai belum diguna Unutilised tax losses 45,214,249 40,233,606
Perbezaan sementara lain yang boleh dikecualikan Other Deductible Temporary Differences 4,787,205 755,066
Elaun modal belum diserap Unabsorbed capital allowances 582,301 890,223
50,583,755 41,878,895

20. ALIRAN MASUK TUNAI DARIPADA AKTIVITI OPERASI CASH GENERATED FROM OPERATING ACTIVITIES
KUMPULAN GROUP UM
2023 2022 2023 2022
RM RM RM RM
Dinyatakan Semula
Restated
(Kurangan)/Lebihan pendapatan sebelum cukai (Deficit)/ Surplus of income before taxation 157,764,624 52,701,149 157,412,560 40,695,040
Pelarasan untuk perkara-perkara bukan tunai: Adjustments on non-cash items:
Susutnilai Hartanah Loji dan Peralatan Depreciation Property,Plant and Equipment 53,610,646 54,875,075 50,250,530 52,119,706
Susutnilai Hartanah Pelaburan Depreciation Investment property 234,856 234,856 599,907 629,281
Susutnilai Aset tak Ketara Depreciation Intangible Assets 1,802,904 1,284,595 40,782 41,249
Rosotnilai Impairments 1,414,020 4,035,863 1,061,164 4,104,312
Rosotnilai/ hutang lapuk pulih semula Impairment/ Bad debts recovered (426,629) - (426,869) (437,194)
Manfaat pekerja Employee benefits 7,553,857 22,657,755 2,507,060 19,490,681
Geran dilunaskan Amortised grants (100,231,751) (103,390,072) (105,065,711) (103,390,072)
Agihan syarikat bersekutu Share of result of associates 6,616 (36,684) - -
Kerugian atas penjualan hartanah, loji dan peralatan Loss on disposal of property, plant and 117,838 6,534,166 51 6,519,355
equipment
Pelunasan Akaun Muhibah Amortisation of Goodwill - 25,049 - -
Keuntungan atas jualan hartanah, loji dan peralatan Gain on disposal of property, plant and (94,778) (259,117) (94,778) (244,858)
equipment
Pendapatan Pelaburan Investment income (74,197,401) (46,579,425) (72,141,775) (46,358,902)
Kerugian atas pelaburan Loss on investment 21,774,364 21,714,607 21,774,364 21,714,607
Keuntungan nilai saksama Gain on fair value valuation (27,792,557) (1,198,963) (27,732,826) (1,198,963)
Kerugian nilai saksama Loss on fair value valuation 3,959,006 39,479,202 3,959,006 39,479,202
Penerimaan Geran Grant Received (542,097,400) (541,295,058) (542,097,400) (541,295,058)
Dividen diterima Dividend income - - (3,816,000) -
(654,366,409) (541,918,151) (671,182,494) (548,826,654)
(Kurangan) pendapatan sebelum perubahan modal kerja (Deficit) of income before changes in (496,601,785) (489,217,002) (513,769,934) (508,131,614)
working capital
Pertambahan inventori Increase in inventories (3,528,375) (330,716) - -
Pengurangan akaun belum terima Decrease in receivables (4,471,071) (16,540,074) (6,632,657) (2,298,613)
Pertambahan dalam hutang subsidiari Increase in amount owing by subsidiary - - 783,819 1,704,335
(Pengurangan)/Pertambahan Kumpulan Wang (Decrease) / Increase of Fund (41,847,131) (26,722,237) (36,618,893) (25,023,007)
(Pengurangan)/Pertambahan akaun belum bayar (Decrease) / Increase in payables 48,422,044 34,708,346 60,313,672 18,428,600
(1,424,533) (8,884,681) 17,845,941 (7,188,685)
Aliran Keluar Tunai Bersih Daripada Aktiviti Operasi (498,026,318) (498,101,683) (495,923,993) (515,320,299)
Cash Used In Operating Activities

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