a. Correct profit before tax in the statement of profit or loss and other comprehensive income of
Tsuba Ltd for the year ended 28 February 2021
b. Deferred tax balance in the statement of financial position of Tsuba Ltd for the year ended 28
February 2021
c. Restated deferred tax balance in the statement of financial position of Tsuba Ltd for the year
ended 29 February 2020
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