Under IAS 12,Income Taxes,how Is the Relationship Between a Hypothetical

Under IAS 12,Income Taxes,how is the relationship between a hypothetical tax expense based on statutory rates and reported tax expense based on the effective tax rate explained?

A) A numerical reconciliation between tax expense based on the statutory rate in the home country and tax expense based on the effective tax rate must be presented.
B) A numerical reconciliation between tax expense based on the weighted-average statutory rate across jurisdictions in which the company pays income taxes and tax expense based on the effective tax rate must be presented.
C) Either (A) or (B) are acceptable explanations.
D) Neither (A) nor (B) are acceptable explanations.