Integrated report 2021

8. Income tax

ACCOUNTING RULES

Income tax

Income tax recognised in profit or loss comprises current income tax and deferred income tax.

Recognised in profit or loss is the actual tax charge for the reporting period, as determined by Group entities in accordance with the applicable provisions of the Corporate Income Tax Act, and the change in deferred tax assets and liabilities not accounted for in equity.

8.1 Tax in the statement of comprehensive income

8.2 Effective tax rate

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