Current income tax for current and

Current income tax for current and prior periods is recognised at the amount expected to be paid to or recovered from the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date.

結果 (繁體中文) 1:

當期所得稅對當期和以前期間的預期應支付或收回稅務機關的金額確認，使用已經由資產負債表日頒布或實質上已頒布的稅率和稅法。

結果 (繁體中文) 2:

當前和以往期間的當前所得稅按預期向稅務機關支付或從稅務機關收回的金額確認，使用資產負債表日期之前已頒佈或實質性頒佈的稅率和稅法。

結果 (繁體中文) 3:

本期及以前各期的當期所得稅，按照資產負債表日已頒佈或實質頒佈的稅率和稅法，按預計支付給稅務機關或從稅務機關收回的金額確認。