IFRS Disclosure Guide

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47. Notes - Income taxes

Disclosure of income tax

Major components of tax expense (income)

	Year 2026
Current tax expense (income) and adjustments for current tax of prior periods
Current tax expense (income), income taxes
Current tax expense (income), related to Pillar Two income taxes
Adjustments for current tax of prior periods, income taxes
{"CurrentTaxExpenseIncome":"1.0","AdjustmentsForCurrentTaxOfPriorPeriod":"1.0"}real[]	∑
Deferred tax expense (income) relating to origination and reversal of temporary differences, income taxes
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes, income taxes
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense, income taxes
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense, income taxes

Tax expense (income) relating to changes in accounting policies and errors included in profit or loss, income taxes
Adjustments for deferred tax of prior periods, income taxes
Other components of deferred tax expense (income), income taxes
Total income tax expense (income), income taxes{"CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods":"1.0","DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences":"1.0","DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes":"1.0","TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense":"-1.0","TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense":"-1.0","DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset":"1.0","TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss":"1.0","AdjustmentsForDeferredTaxOfPriorPeriods":"1.0","OtherComponentsOfDeferredTaxExpenseIncome":"1.0"}real["CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods"]	∑

Current and deferred tax relating to items charged or credited directly to equity

	Year 2026
Current tax relating to items credited (charged) directly to equity
Deferred tax relating to items credited (charged) directly to equity
Aggregate current and deferred tax relating to items credited (charged) directly to equity{"CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity":"1.0","DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity":"1.0"}real[]	∑

Income tax relating to components of other comprehensive income

	Year 2026
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income
Income tax relating to available-for-sale financial assets included in other comprehensive income
Income tax relating to cash flow hedges included in other comprehensive income

Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
Income tax relating to investments in equity instruments included in other comprehensive income
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income

Income tax relating to change in value of time value of options included in other comprehensive income
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income

Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
Aggregated income tax relating to components of other comprehensive income{"IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss":"1.0","IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss":"1.0","IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome":"1.0"}real[]	∑

	Year 2026	31.12.2026
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
Tax expense (income) of discontinued operation
Tax expense (income) relating to gain (loss) on discontinuance, discontinued operations
Tax expense (income) relating to profit (loss) of discontinued operations, discontinued operations

Unused tax losses for which no deferred tax asset recognised
Unused tax credits for which no deferred tax asset recognised
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised

Disclosure of temporary difference, unused tax losses and unused tax credits

	Year 2026	31.12.2026
Disclosure of temporary difference, unused tax losses and unused tax credits
Disclosure of temporary difference, unused tax losses and unused tax credits
Temporary difference, unused tax losses and unused tax credits
Temporary difference, unused tax losses and unused tax credits	other
	other
Allowance for credit losses	other
Unrealised foreign exchange gains (losses)	other
Other temporary differences	other
Unused tax losses	other
	other
Disclosure of temporary difference, unused tax losses and unused tax credits
Deferred tax assets and liabilities
Deferred tax assets
Deferred tax liabilities
{"DeferredTaxAssets":"-1.0","DeferredTaxLiabilities":"1.0"}real[]		∑
Net deferred tax assets and liabilities
Net deferred tax assets
Net deferred tax liabilities
Deferred tax expense (income)

Deferred tax expense (income) recognised in profit or loss, income taxes
Reconciliation of changes in deferred tax liability (asset)
Changes in deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss, income taxes

Increase (decrease) through business combinations, deferred tax liability (asset)
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)
Increase (decrease) through net exchange differences, deferred tax liability (asset)
Income tax relating to components of other comprehensive income
{"DeferredTaxExpenseIncomeRecognisedInProfitOrLoss":"1.0","DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity":"1.0","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome":"1.0","IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset":"1.0","IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset":"1.0"}real[]	∑
Deferred tax liability (asset)

	Year 2026	31.12.2026
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

Reconciliation of accounting profit multiplied by applicable tax rates

	Year 2026
Accounting profit
Tax expense (income) at applicable tax rate
Tax effect of revenues exempt from taxation
Tax effect of expense not deductible in determining taxable profit (tax loss)

Tax effect of tax losses
Tax effect of foreign tax rates
Tax effect from change in tax rate
Other tax effects for reconciliation between accounting profit and tax expense (income)
{"TaxExpenseIncomeAtApplicableTaxRate":"1.0","TaxEffectOfRevenuesExemptFromTaxation2011":"-1.0","TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss":"1.0","TaxEffectOfImpairmentOfGoodwill":"1.0","TaxEffectOfTaxLosses":"1.0","TaxEffectOfForeignTaxRates":"1.0","TaxEffectFromChangeInTaxRate":"1.0","OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome":"1.0"}real[]	∑

Reconciliation of average effective tax rate and applicable tax rate

	Year 2026
Accounting profit
Applicable tax rate	other
Tax rate effect of revenues exempt from taxation	other
Tax rate effect of expense not deductible in determining taxable profit (tax loss)	other
	other
Tax rate effect of tax losses	other
Tax rate effect of foreign tax rates	other
Tax rate effect from change in tax rate	other
Tax rate effect of adjustments for current tax of prior periods	other
	other
Total average effective tax rate{"ApplicableTaxRate":"1.0","TaxRateEffectOfRevenuesExemptFromTaxation":"-1.0","TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss":"1.0","TaxRateEffectOfImpairmentOfGoodwill":"1.0","TaxRateEffectOfTaxLosses":"1.0","TaxRateEffectOfForeignTaxRates":"1.0","TaxRateEffectFromChangeInTaxRate":"1.0","TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods":"1.0","OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome":"1.0"}real[]	∑other

Disclosure of information about Pillar Two income taxes

	Year 2026
Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes	other
Disclosure of statement that information is not known or reasonably estimable and entity's progress in assessing exposure to Pillar Two income taxes	other
Current tax expense (income), income taxes
Current tax expense (income), related to Pillar Two income taxes

Explanation of changes in applicable tax rates to previous accounting period
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date
Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates
Description of nature of potential income tax consequences that would result from payment of dividend
Description of amounts of potential income tax consequences practicably determinable
Description of whether there are potential income tax consequences not practicably determinable
Disclosure of information about Pillar Two income taxes
Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes

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