CERTYNEX IFRS ACADEMY

In Lormian's jurisdiction (case data), financial losses can be offset only against financial income. Lormian has a deductible difference of a financial nature of 200,000 and probably expects 80,000 of taxable financial income within the carry-forward period. Tax rate: 25%. Which deferred tax asset is recognised on this difference?

20,000, i.e. 80,000 × 25%.

30,000, i.e. (200,000 − 80,000) × 25%.

50,000, on the whole difference.

None, a legal restriction prohibiting any asset.