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CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Calculations
• COMMENT
• A deferred tax liability is recognised on the reacquired right
(intangible asset) since the carrying amount of the reacquired
right exceeds its tax base (the tax base of the reacquired right is
nil as no amounts in respect of this asset will be deductible for
tax purposes in the future against any taxable economic
benefits) (IAS 12.7).
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