TIM PARTICIPACOES SA | CIK:0001066116 | 3

  • Filed: 5/4/2018
  • Entity registrant name: TIM PARTICIPACOES SA (CIK: 0001066116)
  • Generator: QXi
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1066116/000129281418001595/0001292814-18-001595-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1066116/000129281418001595/tsu-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001066116
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  • ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

    Income tax and social contribution (current and deferred) are calculated in accordance with interpretations of the legislation currently in force. This process normally includes complex estimates to define the taxable income and temporary differences. In particular, deferred tax assets arising from income tax and social contribution losses and temporary differences are recognized to the extent that it is probable that future taxable income will be available against which they can be offset. The measurement of the recoverability of deferred income tax and social contribution losses carried forward, and of temporary differences, takes into account the estimates of taxable income (Note 10).