NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 December 2021 28. DEFERRED TAX The movements in deferred tax assets during the years ended 31 December 2021 and 2020 are as follows: Losses available for offsetting against future taxable profits Employee benefit payable Accrued expenses Transaction costs from acquisition of subsidiaries Others Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 31 December 2021 At 1 January 2021 15,543 2,189 4,066 – 2,463 24,261 Acquisition of subsidiaries (note 32) 18,261 – 40 73,042 – 91,343 Deferred tax credited/(charged) to profit or loss during the year (1,582) (516) 6,247 – 337 4,486 Disposal of subsidiaries (note 34) – – – – (151) (151) Exchange realignment (1,123) (88) (413) (3,420) 61 (4,983) At 31 December 2021 31,099 1,585 9,940 69,622 2,710 114,956 31 December 2020 At 1 January 2020 19,422 1,957 827 – 1,348 23,554 Deferred tax credited/(charged) to profit or loss during the year (4,774) 30 2,926 – 957 (861) Disposal of subsidiaries (329) – – – – (329) Exchange realignment 1,224 202 313 – 158 1,897 At 31 December 2020 15,543 2,189 4,066 – 2,463 24,261 E S R C A Y M A N L I M I T E D A N N U A L R E P O R T 2 0 2 1 203
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