Ermitane has an opening deferred tax liability of 140,000 and an opening asset of 60,000; at the reporting date, 150,000 and 95,000. During the year, it issued a convertible loan: a deferred tax liability of 12,000 was charged directly to the equity component. Compute the deferred tax income in profit or loss.
- Opening deferred tax liability
- 140,000
- Opening deferred tax asset
- 60,000
- Closing deferred tax liability
- 150,000
- Closing deferred tax asset
- 95,000
- Deferred tax liability charged to equity
- 12,000