Deferred taxation resulting from:
1° Temporary timing differences between the accounting recognition of income or expenses and their inclusion in the taxable income of a subsequent financial year;
2° Adjustments and eliminations imposed on
article R. 233-8,the restatements provided for in c of that article and in particular those induced by the use of the valuation rules of
Article R. 233-10;
3° Tax loss carryforwards of companies included in the consolidation to the extent that they are likely to be offset against future taxable profits.

