Tomato Specialized Bank

TOMATO SPECIALIZED BANK (formerly known as Best Specialized bank)NOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 201010. Property and equipment (continued)Equivalent in KHR’000FurnitureLeasehold fixtures and Computer Motorimprovements equipment equipment vehicles TotalKHR’000 KHR’000 KHR’000 KHR’000 KHR’000CostAt 1 January 2010 565,969 168,418 126,591 473,390 1,334,369Additions 50,286 13,553 134,645 - 198,484Disposals - - (65,419) - (65,419)Adjustments - - - - -At 31 December 2010 616,255 181,971 195,817 473,390 1,467,434Accumulated depreciationAt 1 January 2010 42,439 60,759 93,405 130,790 327,393Charge for the year 25,951 43,087 40,526 117,513 227,077Disposal - - (65,419) - (65,419)Adjustments - - - - -At 31 December 2010 68,390 103,846 68,512 248,303 489,051Net book valueAt 31 December 2010 547,865 78,125 127,305 225,087 978,383At 31 December 2010 523,530 107,659 33,186 342,600 1,006,976Depreciation charge for 29,202 40,234 63,057 111,287 243,78011. Deferred income tax assets2010 2009USD KHR’000 USD(As restated)Deferred tax asset 24,572 99,590 72,470Deferred tax liability (2,206) (8,942) (2,305)22,365 90,647 70,165Movement on deferred tax is as follows:Tax lossesProperty andequipment TotalUSD USD USD(As restated)1 January 2009 72,470 (4,227) 68,243Charge (credit) to profit or loss for the year - 1,922 1,9221 January 2010 72,470 (2,305) 70,165Charge (credit) to profit or loss for the year (47,898) 98 (47,800)31 December 2010 24,572 (2,206) 22,36527