The Silvadore group acquired Trelmont on 1 July 20X5 (twelve-month measurement period, case data). At 31 December 20X5: (1) Trelmont's expected profits make Silvadore's own losses recoverable; (2) a tax review reveals tax credits of Trelmont that existed at 1 July and were overlooked at the acquisition; (3) the deferred tax liability on the remeasurement of Trelmont's land was omitted. Write a memo stating, for each point, the other side of the deferred tax, distinguishing the rule of the standard, case data and judgement.