Artículo 82A. IAS 12 Paragraph 82A

In the circumstances described in paragraph 52A , an entity shall disclose the nature of the potential income tax [ Refer: paragraph 2 ] consequences that would result from the payment of dividends to its shareholders. In addition, the entity shall disclose the amounts of the potential income tax consequences practicably determinable and whether there are any potential income tax consequences not practicably determinable.