Concordia International Corp. (ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory)



	2017		2016
Deferred income tax assets (liabilities) in respect of:
Losses and credits	1,198		987
Intangible assets	(130,523	)	(179,028	)
Other items	(3,328	)	(2,218	)
Deferred income tax assets (liabilities), net	(132,653	)	(180,259	)

Deferred income tax assets	2,466		979
Deferred income tax liabilities	(135,119	)	(181,238	)
Deferred income tax assets (liabilities), net	(132,653	)	(180,259	)

A deferred income tax asset has not been recognized for certain temporary differences that may be available to reduce income subject to tax in a taxation period subsequent to the period covered by these financial statements. The amount of such temporary differences, that is the amount before applying the relevant tax rate, which is not recognized in the consolidated balance sheets or consolidated statements of loss, is as follows:



	2017	2016
Losses and credits	774,864	505,660
Other items	1,620	51
Total unrecognized temporary differences	776,484	505,711

The deferred income tax assets in connection with the Company’s losses and credits that may be available to reduce income subject to tax in a taxation period subsequent to the period covered by these financial statements, is as follows:



	2017	2016
Expiring within 15 years	756	1,608
Expiring between 15 and 20 years	154,281	90,967
No expiration	50,631	46,925
Total deferred income tax asset in respect of losses and credits	205,668	139,500

Total in North America	155,241	92,433
Total in Europe	48,696	44,426
Total in other jurisdictions	1,731	2,641
Total deferred income tax asset in respect of losses and credits	205,668	139,500

Concordia International Corp. | CIK:0001642271 |

ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory