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How is the Opening Balance Tax Rate Calculated

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

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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

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