Deferred tax charge
Definition:
The combined mutation in deferred tax assets and deferred tax liabilities.
Deferred tax asset: The amounts of income taxes recoverable in future periods in respect of:
1) deductible temporary differences
2) the carry forward of unused tax losses, and
3) the carry forward of unused tax credits
Deferred tax liability: The amounts of income taxes payable in future periods in respect of taxable temporary differences
| Data Type | Double |
|---|---|
| Values | ≥ 0 |
| Example | 3,584.00 |
| Reference Field | - |
| INREV Guideline ID | - |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |