Working with Deferred Tax Not Recognized (DTNR) for IFRS

For the IFRS reporting standard only, Tax Reporting provides the ability to enter deferred tax not recognized amounts on a tax effected basis as P&L or non P&L amounts. All entries should be negative values.

The Deferred Tax Not Recognized form includes deferred tax amounts before deferred tax not recognized, and a rollforward of the adjusted amounts. Amounts may be entered for each individual temporary difference account. The impact of the deferred tax not recognized rollforward can be seen in the Deferred Tax Post DTNR form. See Working with Deferred Tax Post DTNR for IFRS

This option does not apply to Regional taxes.

These calculations also impact the following forms:

• Under ETR, the Consolidated ETR and National (Statutory) ETR schedules include "DTNR Current Year P&L Total" under Deferred Tax Expense Total so that total derecognized portion of tax will be shown as deducted.
• Under TAR, the schedule contains deferred tax not recognized P&L and non P&L rows to show the derecognized amount.

Expand column headings to see all categories.

The form contains the following headings across the columns:

Table 11-6 National DTNR Column Headings

Category	Subcategory	Description and Subcategories
Closing Balance		The tax effect of the prior year end temporary differences, including the tax effect of the opening balances for federal benefit of state taxes, deferred tax not recognized, and prior year adjustments.
Opening Balance - DTNR		The Deferred Tax Not Recognized (DTNR) on the opening balances.
DTNR Current Year P&L Total		The Deferred Tax Not Recognized (DTNR) for the current year's P&L Total.
	DTNR Current Year P&L
	DTNR Current Year Utilized P&L	The Deferred Tax Not Recognized (DTNR) that has been utilized for the current year's P&L .
DTNR Current Year Non-P&L Total
	DTNR Current Year Non-P&L
	DTNR Current Year Utilized Non-P&L
Foreign Exchange - DTNR		The foreign exchange on Deferred Tax Not Recognized (DTNR) balances.
	Foreign Exchange - Opening Balance DTNR	The foreign exchange on Deferred Tax Not Recognized (DTNR) opening balance.
	Foreign Exchange - Current Year DTNR	The foreign exchange on Deferred Tax Not Recognized (DTNR) balance for the current year.
Ownership	Ownership - Opening Balance	This value is the Ownership on Deferred Tax Not Recognized (DTNR) opening balance.
	Ownership - Current Year	This value is the Ownership on Deferred Tax Not Recognized (DTNR) for the current year.
	Ownership - Movements Ownership	The Ownership on Deferred Tax Not Recognized (DTNR) opening balance.
Closing Balance DTNR		The closing balance of Deferred Tax Not Recognized (DTNR).This value is always a negative value.
Closing Balance Including DTNR		The closing balance, including the Deferred Tax Not Recognized (DTNR) and any adjustments.