CERTYNEX IFRS ACADEMY

Nimbrage (applicable rate stable over the period) prepares its numerical reconciliation. Which of these items are reconciling items between expected tax and tax expense?

Non-deductible fines recognised as expenses.

Accelerated tax depreciation of a machine, the rate being unchanged.

Tax-exempt dividends received.

A subsidiary's tax loss for the year, for which no deferred tax asset is recognised.

Deferred tax on a revaluation recognised in other comprehensive income.