How is the Opening Balance Tax Rate Calculated

Summary:

We wanted to understand how is the opening balance deferred tax rate calculated?

Content (required):

Below is the screenshot from our UAT application where we could see Opening Deferred Tax Rate - Non Current having 25%

However when we check our Dev instance it is #missing

We have consolidated FY21 P12 , P13 & P14 as well as FY22 P1 however we still dont see the tax rate for opening deferred tax rate - non current column

Version (include the version you are using, if applicable):

22.09

Code Snippet (add any code snippets that support your topic, if applicable):