---
title: "Report TRR"
description: "The report TRR in the workspace (Sub-) Group aggregates the TRR workspace at group level in the form of a summary for the company report. The report can be used as a disclosure pursuant to IAS 12.81c – the standard setter has not specified a fixed structure for the tax reconciliation."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/sub-group/reports-sub-group/report-trr
language: en
last_updated: 2026-05-28
---
# Report TRR

## Overview

The **report TRR** in the **(Sub-) Group** workspace aggregates the **TRR** workspace at group level in the form of a summary for the company report. The report can be used as a disclosure pursuant to IAS 12.81c – the standard setter has not specified a fixed structure for the tax reconciliation.

## Navigation

The **Report TRR** workspace is opened under **(Sub-) Group | Reports | Report TRR**.

The **Report TRR** workspace is displayed, for example, as follows:

Report TRR

## Configuring Display

Using the check box **Show country columns (without consolidation)**, the reconciliation effects can be broken down accordingly.

## Display Options

A **TRR** Report contains the two permitted display options:

- A reconciliation between the **tax expense** (tax income) and the expected income tax expense (IAS 12.81c i)
- A tax rate reconciliation between the average effective **tax rate** and the applicable tax rate (IAS 12.81c ii)