(b) deductible temporary differences, which are temporary differences that
resulting from the reversal of deductible temporary differences.
against which deductible temporary differences can be utilised.
The following are examples of deductible temporary differences that result in
Deductible temporary differences : which are temporary differences that will result in amounts that are deductible in determining
periods in which those temporary differences become deductible.
for all deductible temporary differences to the extent that it is probable that
over the period of years in which the temporary differences are expected to
apply in the periods that the temporary differences are expected to
probable that taxable profit will be available against which the deductible temporary differences,
The reversal of deductible temporary differences results in deductions in determining taxable profits in future periods.
and deductible temporary differences, to the extent that it is probable that
The reversal of deductible temporary differences results in deductions in determining taxable profits of future periods.
27The reversal of deductible temporary differences results in deductions in determining taxable profits of future periods.
27 The reversal of deductible temporary differences results in deductions in determining taxable profits of future periods.
and deductible temporary differences, to the extent that it is probable that
14 27 The reversal of deductible temporary differences results in deductions in determining taxable profits of future periods.
(e) the amount (and expiry date, if any) of deductible temporary differences, unused tax losses, and
26The following are examples of deductible temporary differences which result in deferred tax assets:
(a) in the same period as the expected reversal of the deductible temporary difference; or
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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