IAS 12 Deferred Tax (some quires )

Recognition of deferred tax liabilities
The general principle in IAS 12 is that deferred tax liabilities should be recognised for all taxable temporary differences. There are three exceptions to the requirement to recognise a deferred tax liability, as follows: [IAS 12.15]
-liabilities arising from initial recognition of goodwill for which amortisation is not deductible for tax purposes;

-liabilities arising from the initial recognition of an asset/liability other than in a business combination which, at the time of the transaction, does not affect either the accounting or the taxable profit; and

-liabilities arising from undistributed profits from investments where the entity is able to control the timing of the reversal of the difference and it is probable that the reversal will not occur in the foreseeable future. [IAS 12.39]

[link https://www.iasplus.com/en/standards/standard11%5D

Can anyone Describe me the three Exceptions in simple terminological ?? Please it difficult to understand.