Page 110 - KELAG Annual Report 2019
P. 110

group parent allocates the corporate income tax amounts, originated by the group members and
                                      calculated using the standalone method, to those group members using tax allocations. The tax
                                      expense in the income statement of the group parent is adjusted by means of the tax allocations.

                                      Temporary differences that result from or change in subsequent periods as a result of the ability
                                      to amortise goodwill for tax purposes are allocated to a deferred tax.

                                      Deferred taxes relating to items recognised outside profit or loss is also recognised outside profit
                                      or loss in line with the underlying transaction.
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