13. Deferred tax in the statement of financial position
| SIGNIFICANT ACCOUNTING PRINCIPLES |
|---|
|
Deferred income tax In connection with temporary differences between the value of assets and liabilities disclosed in the account books and their tax value and tax loss recoverable in the future, the Group establishes the amounts of deferred income tax liabilities and assets. Deferred income tax liabilities are recognised with respect to all positive temporary differences. Deferred income tax assets are recognised with respect to all negative temporary differences up to the amount for which it is probable that a company will achieve taxable income, which will make it possible to deduct negative temporary differences. The Group separately recognises deferred tax assets due to negative temporary differences connected with recognition of lease liabilities in consequence of the implementation of IFRS 16 and deferred tax liabilities due to positive temporary differences related to RPUL. The current book value of deferred income tax assets and liabilities is verified as at every reporting date. Deferred income tax assets and liabilities are regarded as non-current items. The Group offsets deferred tax assets and liabilities at the level of the tax capital group and at the level of individual companies of the PGE Capital Group.ałowej PGE. |