F1ANNEX

Annotations:

F1INTERNATIONAL ACCOUNTING STANDARD IAS 12(REVISED 2000)

Income taxes

DEFINITIONS

Tax base

F18.The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.

Examples

F11.

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F12.

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F13.

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F14.

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F15.

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