For the year-end, Tolvarde lists four tax effects: (1) deferred tax on a building revaluation in OCI; (2) deferred tax on the equity component of a convertible loan issued during the year; (3) deferred tax on an error correction adjusting opening retained earnings; (4) the decrease, over the year, in the liability arising from item (2). Write the memo allocating each effect (profit or loss, OCI or equity).