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c) Unrecognized Deferred Tax AssetsFor some subsidiaries, deferred tax assets associated with the application of tax losses that do not have a period of expiry have not been recorded. The unrecognizedtax assets for this concept are Th.CLP $4,809,577 and Th.CLP $1,075,571, as of 31 December for each year.d) Expenditure (Revenue) for Income Tax by Current and Deferred PartsCurrent income tax expenditure01/01/201112/31/2011Th.CLP$Cumulative01/01/201012/31/2010Th.CLP$Expenditure for current tax 51,859,909 30,800,536Adjustments to current tax from the previous period (679,713) 71,078Other current tax expenditure 205,852 1,827,664Current tax expenditure, net, total 51,386,048 32,699,278Deferred income tax expenditureDeferred expenditure (revenue) for tax related to the creation and reversal of time differences (11,682,825) (7,045,565)Expenditure (revenue) for taxes related to changes in the tax structure or new taxes - (1,955,526)Expenditure for reductions in the value of assets during the evaluation of their use - 900,000Other expenditure (revenue) for deferred taxes (1,143,367) -Deferred tax expenditure (revenue), net, total (12,826,192) (8,101,091)Total expenditure (revenue) for income tax 38,559,856 24,598,187177Report 2011e) Expenditure (Revenue) for Income Tax by Foreign and National Parts, NetCumulative01/01/201112/31/2011Th.CLP$01/01/201012/31/2010Th.CLP$Current tax expenditure by foreign and national parts, netCurrent tax expenditure, net, foreign 323,159 (8,837)Current tax expenditure, net, national 51,062,889 32,708,115Current tax expenditure, net, total 51,386,048 32,699,278Deferred income tax expenditure by foreign and national parts, netDeferred tax expenditure, net, foreign (255,997) (31,914)Deferred tax expenditure, net, national (12,570,195) (8,069,177)Deferred tax expenditure, net, total (12,826,192) (8,101,091)Total expenditure (revenue) for income tax 38,559,856 24,598,187