Taxable temporary differences are expected to expire in 2022–2098.
Deferred tax assets on tax losses carried forward are assessed in terms of their realisability. The assessment is made on the basis of current tax results achieved by individual Group companies and forecasts concerning the companies’ future activities and financial results. Based on the assessment, it was decided to write off a portion of the deferred tax assets for tax losses incurred in the current and prior years. As at December 31st 2021, unrecognised tax assets on account of tax losses were PLN 10.2m (December 31st 2020: PLN 36.2m). The period during which tax losses for which no tax asset has been recognised may be settled in accordance with applicable tax laws expires in 2026.