Deferred income tax is determined for the temporary difference at the end of accounting period between between the income tax calculation base of the assets and liabilities and the value of logging them for financial reporting purposes.Deferred income tax is charged on record for all taxable temporary difference, except:-Deferred income tax payable arising from the initial recognition of an asset or the debt is charged from a transaction that the transaction does not affect accounting profit and tax profit income (or tax losses) arising at the time of the transaction.-The taxable temporary difference associated with investments in subsidiaries, associated companies and the venture capital company when the Group has the ability to control time enter temporary difference and temporary difference certainly will not enter in the future can be predicted.
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