An entity discloses the following statements in its financial statements as at 31 December 20X1. Which statement is NOT a disclosure requirement under IAS 12?

Deferred tax assets were not recognized for deductible temporary differences in the amount of 3,330, with an expiry date in year 20X7, for the year ended 31 December 20X1.

The aggregate current tax of 1,900 and deferred tax of 2,800 relating to items charged or credited to equity.

The tax expense for the year ended 31 December 20X1 of 950 related to revenue generated during the year

The deferred tax expense for the year ended 31 December 20X1 of 240 relating to a change in the tax rate