B. The amount (and expiry date, if any) of deductible temporary differences, unused tax losses, and unused tax credits for which no deferred tax asset is recognized in the statement of financial position.

This information is required to be disclosed according to IAS 12 'Income Taxes' as it relates to the presentation of information about unrecognised deferred tax assets, particularly those arising from deductible temporary differences, unused tax losses, and unused tax credits. The disclosure of the amount and the expiration date, if any, of such items is necessary to provide transparency into the entity's tax position and to understand the potential future tax benefits that may be claimed. Option A, which pertains to a reconciliation between tax expense (income) and the product of accounting profit multiplied by the applicable tax rate(s), is also a requirement under IAS 12, but特别重要的，10,00上述会计准则的确认和计量，但这种做法企业企业相关活动。