The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that
it relates to items recognised in other comprehensive income or directly in capital and reserves. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit.
Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws
that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in
respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax
assets are recognised to the extent that it is probable that they will be recovered against the reversal of
deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively