EBU Single Rulebook Q&A 3 April 2014 2014_1043 Definitions of reportable items

The disclosure requirements use terms which need to be defined to ensure consistency of disclosures provided by institutions and audited by their auditors. In this context we seek clarification concerning tax as referred to in Article 89(1)(d) and (e) of Directive 2013/36/EU (CRD). Does it contain only current tax expense or also deferred tax?