Ta x 6.1  Corporation tax TAX FOR THE YEAR TAX RECOGNISED IN OTHER COMPREHENSIVE INCOME 6.1  ACCOUNTING POLICIES RECONCILIATION OF TAX FOR THE YEAR 2013 2012 DKK million Income statement Other comprehensive  income Total comprehensive  income Income statement Other comprehensive  income Total comprehensive  income Current tax - - - - - - Change in deferred tax during the year -40 -1 -41 -28 -1 -29 Adjustments to tax for previous years -3 - -3 -3 - -3 Total -43 -1 -44 -31 -1 -32 2013 2012 DKK million Recognised item before tax Tax income/  expense After tax Recognised item before tax Tax income/  expense After tax Retirement benefit obligations -3 1 -2 -2 1 -1 Total -3 1 -2 -2 1 -1 DKK million 2013 2012 Tax in Denmark 185 119 Tax on partnerships - 1 Adjustments to tax for previous years -3 -3 Non-capitalised tax loss - 35 Non-deductible expenses 2 1 Tax-free dividend and  tax-exempted items -229 -185 Special items and other 2 1 Tax for the year -43 -31 Tax on profit/loss for the year comprises profit/ loss from real estate partnerships (associates),  as these are not individually taxed but included  in taxable income of the partners. In addition,  tax on profit/loss and deferred tax are calculated  and recognised as described in section 6 in the  consolidated financial statements. Parent Company SECTION 6: TAX 152 Carlsberg Group Annual Report 2013