Airtel 2015 Annual Report Download - page 303

Bharti Airtel Limited
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301
Consolidated Financial Statements (IFRS)
02-39 | Corporate Overview Financial Statements40-125 | Statutory Reports
126-355
(` Millions)
Particulars Year ended
March 31, 2016
Year ended
March 31, 2015
Deferred tax (expense)/income
Provision for impairment of debtors/advances and other provisions  
/RVVHVDYDLODEOHIRURNjVHWDJDLQVWIXWXUHWD[DEOHLQFRPH (872) 
Employee share options 17 (565)
3RVWHPSOR\PHQWEHQHǟWV 117 131
Minimum tax credit  
Lease rent equalisation - expense 597 929
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492 
Accelerated depreciation/amortisation for tax purposes  
Fair valuation of intangibles/property plant & equipments on business
combination
(119) (376)
Lease rent equalisation - income (202) (514)
Unearned Income (94) (231)
Deferred tax liability on undistributed retained earnings  
Others 46 (411)
Net deferred tax (expense)/income (14,677) 3,830
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(` Millions)
Particulars As of
March 31, 2016
As of
March 31, 2015
Deferred tax asset  
Deferred tax liabilities  
Deferred tax asset (net) 32,382 44,392
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(` Millions)
Particulars Year ended
March 31, 2016
Year ended
March 31, 2015
Opening balance  
7D[,QFRPHH[SHQVHGXULQJWKH\HDUUHFRJQLVHGLQSURǟWRUORVV  
Deferred tax liability reversed upon sale of subsidiary 787 -
Translation adjustment and others  
Closing balance 32,382 44,392