6. In respect of each type of temporary difference, and in respect of each type of unused tax losses and unused tax credits, disclose:
(a) the amount of the deferred tax assets and liabilities recognised in the balance sheet for each period presented; and
(b) the amount of the deferred tax income or expense recognised in the income statement, if this is not apparent from the changes in the amounts recognised in the balance sheet (for example, where there are deferred tax items charged or credited to equity during the period).
It is a helpful ‘proof’ to display the movements during the period in each category of temporary differences in the deferred tax account, although it is not required by TAS 12 (2013).