Updating and reviewing the regional deferred tax not recognised

The Deferred Tax Not Recognised Proof report lets you view additional calculation information.

Deferred Tax Not Recognised - Proof report (RA1406)

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):

• GrsUR_IAS_Input—Unrecognisable Amounts - Input

  This column is used to input the portion of the ending gross temporary difference balance that is unrecognisable.

  Note: If the value in element GrsEOY_IAS is less than 0, do not enter a value for this element.

• GrsUR_IAS_Calc—Unrecognisable Amounts - Calculated

  This column is calculated when the Temporary Difference Classification Default system setting is set to NR for an account. The calculation is equal to the value in element GrsEOY_IAS less the elements GrsLTR_IAS, GrsSTR_IAS, and GrsUR_IAS_Input.

• GrsUR_IAS—Unrecognisable Amounts

  This column represents the unrecognisable temporary difference amounts and is the sum of elements GrsUR_IAS_Input and GrsUR_IAS_Calc.

• GrsSTR_IAS_Input—Short-term Recognisable in next 12 Months - Input

  This column is used to input the portion of the ending gross temporary difference balance that is short-term recognisable (recognisable within the next 12 months).

  Note: If the system setting Use Short-Term Classification (stored in the system attribute ASTaxUseSTClassification) is FALSE, do not enter a value in this column.

• GrsSTR_IAS_Calc—Short-term Recognisable in next 12 Months - Calculated

  This column is calculated when either the Temporary Difference Classification Default system setting is set to ST or the setting in element TDClassOverride is set to ST for an account. The calculation is equal to the value in element GrsEOY_IAS less the value in element GrsUR_IAS, GrsLTR_IAS, and GrsSTR_IAS_Input.

  Note: If the system setting Use Short-Term Classification (stored in the system attribute ASTaxUseSTClassification) is FALSE, do not enter a value in this column.

• GrsSTR_IAS—Short-term Recognisable in next 12 Months

  This column represents the short-term recognisable temporary difference amount and is the sum of elements GrsSTR_IAS_Input and GrsSTR_IAS_Calc.

• GrsLTR_IAS_Input—Long-term Recognisable after 12 Months - Input

  This column is used to input the portion of the ending gross temporary difference balance that is long-term recognisable (recognisable but not within the next 12 months).

• GrsLTR_IAS_Calc—Long-term Recognisable after 12 Months - Calculated

  This column is calculated when either the Temporary Difference Classification Default system setting is set to LT or the setting in element TDClassOverride is set to LT for an account. The calculation is equal to the value in element GrsEOY_IAS less the value in elements GrsUR_IAS, GrsSTR_IAS, and GrsLTR_IAS_Input.

• GrsLTR_IAS—Long-term Recognisable after 12 Months

  This column represents the long-term recognisable temporary difference amount and is the sum of elements GrsLTR_IAS_Input and GrsLTR_IAS_Calc.

• GrsTotR_IAS—Total Recognisable and Unrecognisable

  This column represents the gross total of the Unrecognisable, Short-term Recognisable, and Long term Recognisable classifications.

• NetRUR_IAS—Regional 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.

• NetRSTR_IAS—Regional 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.

• NetRLTR_IAS—Regional Long-term Recognisable 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.

• NetRTotR_IAS—Regional Total Recognisable and Unrecognisable

  This column is calculated and is the sum of elements NetRUR_IAS, NetRSTR_IAS, and NetRLTR_IAS.

• GrsPYRec_IAS—Prior Year Recognisable - Gross

  This column represents the gross prior year recognisable temporary differences.

• GrsPYURec_IAS—Prior Year Unrecognisable - Gross

  This column represents the gross prior year unrecognisable temporary differences.

• GrsPYBalance_IAS—Prior Year Balance - Gross

  This column is calculated and is the sum of elements GrsPYRec_IAS and GrsPYURec_IAS.

• NetRDTRPY_IAS—Regional Opening Deferred Tax Recognisable

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

• NetRDTRChg_IAS—Regional Change in Deferred Tax Recognisable

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

• NetRCTADTRec_IAS—CTA - Deferred Tax Recognisable

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

• NetRDTRec_IAS—Regional Ending Deferred Tax Recognisable

  This column is calculated and is the sum of elements NetRDTRPY_IAS and NetRDTRChg_IAS.

• NetRDTNRPY_IAS—Regional 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.

• NetRDTNRChg_IAS—Regional Change in Deferred Tax Not Recognisable

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

• NetRDTNREq_IAS—Regional 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 NetRDTNR_IAS less the value in element NetRDTNRPY_IAS for accounts classified as equity.

• NetRDTNRCOCI_IAS—Regional Change in Deferred Tax Not Recognisable - OCI

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

• NetRCTADTNRec_IAS—CTA - Deferred Tax Not Recognisable

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

• NetRDTNRec_IAS—Regional Ending Deferred Tax Not Recognisable

  This column is calculated and is the sum of elements NetRDTNRPY_IAS, NetRDTNRChg, and NetRDTNREq_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 Regional 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 RA1406 - 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 - Recognised - Unrecognised report (NA1305)”.