Article: Company reports.(profits for Independent News & Media PLC)(Brief article)

Byline: Nicholas Neveling

COMPANY REPORTS

Independent News and Media, which has reported an 80.6% rise in pre-tax profits to acents140.7m ([pounds sterling]95.2m) for the half-year ended 30 June 2005, has raised concerns about the treatment of deferred

tax under IFRS. The media group said it had to make an 'illogical adjustment' under IFRS to its deferred tax liabilities, because

the book value of certain assets exceeded their tax bases. It said: 'The group does not currently have a constructive or legal obligation for any tax liability associated

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