After a fall in the share price, the estimated future deduction of Belcastor's free share plan is now only 500,000, whereas the cumulative remuneration expense reaches 540,000. Tax rate: 22%; the asset is recoverable. What part of the tax effect goes to profit or loss, and what part to equity?
- Estimated future deduction
- 500,000
- Cumulative remuneration expense
- 540,000
- Tax rate (%)
- 22 %