No definition available.

The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Total for all associates [member]; Total for all subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2025-01-01
-Paragraph 81
-Subparagraph f
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_f&doctype=Standard
-URIDate 2025-03-27

The amount of deferred tax assets exceeding deferred tax liabilities for companies that generated a loss in the current or previous period were recognized

No definition available.