Page 167 - RFHL ANNUAL REPORT 2025 ONLINE_NEW
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11 Deferred tax assets and liabilities (continued)
Components of deferred tax assets and liabilities (continued)
a Deferred tax assets (continued)
(Charge)/Credit
Exchange Consolidated
Opening and other statement of Closing
balance adjustments income OCI balance
2023 2024
Post-retirement medical benefits 9 – (4) (2) 3
Leased assets 10 – – – 10
Unearned loan origination fees 54 – 7 – 61
Provisions 256 (6) (39) – 211
Other 24 3 24 – 51
353 (3) (12) (2) 336
b Deferred tax liabilities
(Credit)/Charge
Exchange Consolidated
Opening and other statement of Closing
balance adjustments income OCI balance
2024 2025
Pension asset 324 (1) (12) (10) 301
Leased assets (1) – (4) – (5)
Premises and equipment 171 (3) (5) – 163
Other 27 – (1) – 26
521 (4) (22) (10) 485
Net credit to Consolidated statement of income
and Comprehensive income (7) (10)
(Credit)/Charge
Exchange Consolidated
Opening and other statement of Closing
balance adjustments income OCI balance
2023 2024
Pension asset 322 – (4) 6 324
Leased assets (6) – 5 – (1)
Premises and equipment 145 5 21 – 171
Other 26 2 (1) – 27
487 7 21 6 521
Net charge to Consolidated statement of income
and Comprehensive income 33 8
