Index
Constraints
DPM Maps2md_tS.25.01.01.05 - Calculation of loss absorbing capacity of deferred taxes
| S.25.01.01.05 | ||
| LAC DT | ||
| C0130 | ||
| LAC DT | R0640 | |
| LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| LAC DT justified by carry back, current year | R0670 | |
| LAC DT justified by carry back, future years | R0680 | |
| Maximum LAC DT | R0690 | |