I Question 31 The income tax expense related to the profit or loss for the period is comprised of: 1.the current tax for the period whether paid, payable or receivable. II.the deferred tax for the period that relates to the profit or loss from the change in deferred tax assets III.the deferred tax for the period that relates to the profit of loss from the change in deferred tax liabilities IV.the recognition of deferred tax on the revaluation of non-current assets