CERTYNEX IFRS ACADEMY

In Belgrane's jurisdiction (case data), capital losses on securities can be offset only against capital gains of the same kind. Which statements are correct when assessing the deferred tax asset relating to an unrealised capital loss on securities?

Future operating profits may support the asset.

The deductible difference is assessed only together with differences and income of the same kind.

Probable future capital gains on securities are an admissible source of profit.

The legal restriction has no effect, the assessment always being global.

Without a legal restriction, the difference would be assessed with all other deductible differences.