Reviewing the deferred tax not recognised report

For additional information related to deferred tax not recognised, use the Deferred Tax Not Recognised - Proof report (NA1406).

Deferred Tax Not Recognised - Proof report (NA1406)

You can use the Deferred Tax Not Recognised Proof report to view additional information related to the Deferred Tax Not Recognised process and calculations.

This report contains the following symbols in the Elements dimension (across):

• NetNUR_IAS—Unrecognisable Amounts

  This column represents the tax impact of the gross temporary difference classified as Unrecognisable. It is equal to the value in the column GrsUR_IAS multiplied by the applicable ending deferred rate.

• NetNSTR_IAS—Short-term Recognisable in next 12 Months

  This column represents the tax impact of the gross temporary difference classified as Short term Recognisable. It is equal to the value in the column GrsSTR_IAS multiplied by the applicable ending deferred rate.

• NetNBRSTR_IAS—NBR Short-term Recognisable in next 12 months

  This column is the national benefit of region for the short-term recognisable activity. The system calculates this value by multiplying the regional short-term recognisable activity by the current year national tax rate.

• NetNSTRT_IAS—Total Short-term Recognisable in next 12 months

  This column is the sum of the short-term recognisable amounts in the next 12 months.

• NetNLTR_IAS—Long-term Reocognisable after 12 Months

  This column represents the tax impact of the gross temporary difference classified as Long-term Recognisable. It is equal to the value in column GrsLTR_IAS multiplied by the applicable ending deferred rate.

• NetNBRLTR_IAS—NBR Long-term Recognisable after 12 months

  This column is the national benefit of region for the long-term recognisable activity. The system calculates this value by multiplying the regional long-term recognisable activity by the current year national tax rate.

• NetNLTRT_IAS—Total Long-term Recognisable after 12 months

  This column is the sum of the long-term recognisable amounts after the next 12 months.

• NetNTotR_IAS—Total Recognisable and Unrecognisable

  This column is calculated and is the sum of elements NetNUR_IAS, NetNSTR_IAS, and NetNLTR_IAS.

• NetNDTRPY_IAS—Opening Deferred Tax Recognisable

  This column represents the deferred tax recognised from the previous year and is populated as part of the rollover process.

• NetNDTRChg_IAS—Change in Deferred Tax Recognisable

  This column represents the change in deferred tax recognised and is equal to the value in element NetNEOY_IAS less the value in NetNDTRPY_IAS.

• NetNCTADTRec_IAS—CTA - Deferred Tax Recognisable

  This column represents the cumulative translation amount for the deferred tax recognised.

• NetNDTRec_IAS—Ending Deferred Tax Recognisable

  This column is calculated and is the sum of elements NetNDTRPY_IAS and NetNDTRChg_IAS.

• NetNDTNRPY_IAS—Opening Deferred Tax Not Recognisable

  This column represents the deferred tax not recognised from the previous year and is populated as part of the rollover process.

• NetNDTNRChg_IAS—Change in Deferred Tax Not Recognisable

  This column represents the change in deferred tax not recognised and is equal to the value in element NetNDTNR_IAS less the value in element NetNDTNRPY_IAS for accounts classified as income.

• NetNDTNRCEq_IAS—Deferred Tax Not Recognisable - IFRS Equity Adjustments

  This column represents the change in deferred tax not recognised and is equal to the value in element NetNDTNR_IAS less the value in element NetNDTNRPY_IAS for accounts classified as equity.

• NetNDTNRCOCI_IAS—Change in Deferred Tax Not Recognisable - OCI

  This column is calculated and is equal to the value in column NetNDTNR_IAS less the value in column NetNDTNRPY_IAS for accounts classified as OCI.

• NetNCTADTNRec_IAS—CTA - Deferred Tax Not Recognisable

  This column represents the cumulative translation amount for the deferred tax not recognised.

• NetNDTNRec_IAS—Ending Deferred Tax Not Recognisable

  This column is calculated and is the sum of elements NetNDTNRPY_IAS, NetNDTNRChg, and NetNDTNREq_IAS.

• NetNDTRecT_IAS—Ending Deferred Tax - Recognisable and Not Recognisable

  This is the total recognisable and not recognisable ending deferred tax.

To review the Deferred Tax Not Recognised Proof report:

1. In the Tax Provision navigation pane, click Reports.
2. Expand National Annual.
3. Use the drop-down list or the symbol selector to select the appropriate entity.

   For more information, see “Using the Symbol Selector”.

4. Click NA1406 - Deferred Tax Not Recognised- Proof.rtp. The report opens in the contents pane.
5. Review the account values for each appropriate element.

   For detailed information on the accounts in the report, see “Temporary Differences input app (NA1301)”.