Group account

I have a question on Hedra , Salvador and Paragon .but my question is on the note 3 .it says At the date of acquisition Salvador had a tax relieve of 40 million from previous yr. Salvador had not accounted for these as deferred tax asset as it directors did not believe the company would be sufficiently profitable in the near future , however, the directors of Hedra were confident that this losses would be utilised and accordingly they should be recognized as deferred tax asset. By 30 September 2005 the group had not utilized any of the losses. The income tax rate is 25%. The company was acquired 1st Oct 2004 and yr end is Sept 30 , 2005 . Pls whats the accounting treatment , does it for the part of the net asset at acquisation , should I iqnore the 25% and how do go about solving it pls .thanks .