SECTION 6.2  Deferred tax Tax assets not recognised, DKK 1,489m  (2012: DKK 1,328m), primarily related to tax  losses which are not expected to be utilised  in the foreseeable future. Tax losses that will  not expire amounted to DKK 1,102m (2012:  DKK 1,093m). Of the total deferred tax assets recognised,  DKK 728m (2012: DKK 718m) related to tax  loss carryforwards, the utilisation of which  depends on future positive taxable income  exceeding the realised deferred tax liabilities.  It is management’s opinion that the tax loss  carryforwards can be utilised. Deferred tax of DKK 77m (2012: DKK 160m)  was recognised in respect of earnings in enti- ties in the Eastern Europe region which are  intended for distribution in the short term,  as tax of 5% is payable on distributions. For  other subsidiaries where distributable reserves  are planned to be distributed, any distribution  of earnings will not trigger a significant tax  liability based on current tax legislation. Deferred tax on temporary differences  relating to investments in subsidiaries, joint  ventures and associates amounted to DKK  0m (2012: DKK 0m). The Group recognises deferred tax as- sets, including the expected tax value of  tax loss carryforwards, if management  assesses that these tax assets can be  offset against positive taxable income in  the foreseeable future. This judgement  is made annually and based on budgets  and business plans for the coming years,  including planned commercial initiatives. Current tax payable and receivable is recognised in  the statement of financial position as tax computed  on the taxable income for the year, adjusted for tax  on the taxable income of prior years and for tax  paid on account. Deferred tax on all temporary differences between  the carrying amount and the tax base of assets  and liabilities is measured using the balance sheet liability method. However, deferred tax is not  recognised on temporary differences relating to  goodwill which is not deductible for tax purposes or on office premises and other items where tem- porary differences, apart from business combina- tions, arise at the acquisition date without affecting  either profit/loss for the year or taxable income.  Where alternative tax rules can be applied to  determine the tax base, deferred tax is measured  based on management’s planned use of the asset  or settlement of the liability.  If specific dividend plans exist for subsidiaries,  joint ventures and associates in countries levying  withholding tax on distributions, deferred tax is  recognised on expected dividend payments. Deferred tax assets, including the tax base of tax  loss carryforwards, are recognised under other  non-current assets at the expected value of their  utilisation, either as a set-off against tax on future  income or as a set-off against deferred tax liabili- ties in the same legal tax entity and jurisdiction.  Deferred tax assets and tax liabilities are offset if  the entity has a legally enforceable right to offset  Deferred tax is measured according to the tax rules  and at the tax rates applicable in the respective  countries at the end of the reporting period and  when the deferred tax is expected to crystallise as  current tax. The change in deferred tax as a result  of changes in tax rates is recognised in the income  statement. Changes to deferred tax on items recog- nised in other comprehensive income are, however,  recognised in other comprehensive income.  Adjustment is made to deferred tax resulting from  elimination of unrealised intra-Group profits and losses. current tax liabilities and tax assets or intends  either to settle current tax liabilities and tax assets  or to realise the assets and settle the liabilities  simultaneously. Deferred tax assets are subject to  annual impairment tests and are recognised only  to the extent that it is probable that the assets will  be utilised. 6.2  ACCOUNTING POLICIES 6.2  SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS Consolidated financial statements SECTION 6: TAX 116 Carlsberg Group Annual Report 2013