text: Deferred tax assets and liabilities are offset if 
  there is a legally enforceable right to offset 
  current tax liabilities and assets, and they relate 
  to income taxes levied by the same tax authority 
  on the same taxable entity. 
  
  Additional income tax expenses that arise from 
  the distribution of cash dividends are recognised 
  at the same time that the liability to pay the 
  related dividend is recognised. 