كتاب روابط اجتياز لـ Deferred Tax Assets
Deferred Tax Assets
C 52/2017 STA يسري تنفيذه من تاريخ 1/4/202126.Deferred tax assets (DTAs) typically arise when a bank:
- •suffers a net loss in a financial year and is permitted to carry forward this loss to offset future profits when calculating its tax bill (net losses carried forward)
- •has to reduce the value of an asset on the balance sheet, but this 'loss in value' is not recognised by the tax authorities until a future period (temporary timing difference)
27.DTAs arising from net losses carried forward have to be deducted in full from a bank's CET1 (5.1.8.2). This recognises that their value can only be derived through the existence of future taxable income. On the other hand, a DTA relying on future profitability and arising from temporary timing differences is subject to the 'threshold deduction rule' (5.1.9.2).