Approval by the Board of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12) issued in January 2016

Recognition of Deferred Tax Assets for Unrealised Losses was approved for issue by the fourteen members of the International Accounting Standards Board.

Hans Hoogervorst                                                   Chairman

Ian Mackintosh                                                        Vice-Chairman

Stephen Cooper

Philippe Danjou

Martin Edelmann

Patrick Finnegan

Amaro Gomes

Gary Kabureck

Suzanne Lloyd

Takatsugu Ochi

Darrel Scott

Chungwoo Suh

Mary Tokar

Wei-Guo Zhang