Frank Szmulowicz, Ph. D. May 16, 2019:

This is right up your alley, Michał.

mike23 May 16, 2019:

Deferred tax assets linked to tax losses are offset against deferred tax liabilities in the tax jurisdictions, where acceptable.

mike23 May 16, 2019:

Deferred tax is calculated on the basis of temporary differences between accounting and taxation values at the close of the accounting year. Deferred tax assets arise from temporary differences that give rise to future tax deductions. Deferred tax assets are recognised to the extent that it is probable that a taxable profit will arise, against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses, can be utilized.
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Mowi has recognised deferred tax assets related to tax losses carried forward. This is based on the expectation of probable sufficient earnings in the future, mainly in Chile where the majority of tax losses carried forward are located. The expectations are based on current earnings and approved budgets. Deferred tax assets related to tax losses carried forward at a total of EUR 79.5 million have not been recognised due to uncertain utilization.
https://issuu.com/hg-9/docs/mowi_annual_report_2018_4e0dacb8...

Fran K (asker) May 14, 2019:

Tylko w przypadku 2 jest mowa o nieutworzeniu aktywów. (Norwegia)

Frank Szmulowicz, Ph. D. May 14, 2019:

termin zapadalności składnika aktywów z tytułu odroczonego podatku dochodowego

Frank Szmulowicz, Ph. D. May 13, 2019:

What country is it for? A tax loss can be carried forward to future years, with perhaps a cut-off date beyond which the tax loss may no longer be harvested.
See: Tax Loss Carryforward
https://www.investopedia.com/terms/t/tax-loss-carryforward.a...