11.If different tax rates apply to different levels of taxable profit, an SME shall measure its deferred tax liability or asset using a.the tax rates and laws that have been enacted or substantively...

11.If different tax rates apply to different levels of taxable profit, an SME shall measure its deferred tax liability or asset using a.the tax rates and laws that have been enacted or substantively enacted by the reporting date. b.the tax rate(s) applicable to the period where the transactions that gave rise temporary differences occurred. c.the average enacted or substantively enacted rates. d.any of these.