Page 54 - Topic 1 - 1.3. Business Combinations
P. 54

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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