QUESTION 12 Cart for fleredelser Sales Lewild 34 4100 210 6. 2.00 10 2310 LS Cestofade ole Groot BILIBRI HI --- . . 1:20 20 Management for 16 Depois 1 150 1 104 39 TARI Tas erforder May 2009 Dividendid Dired) Repo 21 444 770 703 PORCA 9866000 BO PE 99 ALFA 4 Real 210 B 11 . 20 23 78 19 Accounts receivable Dividere . 75 TIO 20 ---- > 313 . Investment in Lached LOREM 117 35 0 440 0 200 250 THO (4) 450 100 300 . 0 po 1.500 3303 350 019 Building Med depreciation and equipment Accumulated depreciation Goodwill not -- 120 10 111 10.45 331 72 be 4.300 1 TIE 97 50 75 0 313 La Baie Comentanes payable Accopy Dividende Las from Rachel Mortgages Detalii Nere 300 . 200 14 90 2014 0 401 0 . 21 2.1 What does the 527 credit () consolidation adjustment to Deferred tax liabilities most likely represent? Consolidation adjustment to recognise the tax effects of the elimination of an unrealised profit on sale of geplant. Consolidation adjustment to recognise the tax effects of the fair value increment on the plant and equipment at the door of Consolidation adjustment to recognise the tax effects of the consolidated carrying amount value of the plant and ment being less than the sum of the parent and the subsidiary plant and equipment Recognise the carrying amount of the asset is lower than the tax base of the asset creating a deductibile temporary difference