Criteria Used by an Entity to Assess the Probability That

Criteria used by an entity to assess the probability that taxable profit will be available against which unused tax losses can be utilised include:

A) whether the unused tax losses result from identifiable causes that are unlikely to recur.
B) whether it is probable that the entity will have taxable profits before the unused tax losses expire.
C) whether permission has been received from the Taxation Authorities to carry forward tax losses.
D) whether the entity has unused tax losses relating to the same taxation authority and the same taxable entity, which will result in taxable amounts against which the unused tax losses can be utilised before they expire.