Name the joint shown. 
Definitions:
Deferred Tax Liability
A tax obligation that arises when taxable income will be higher in future periods due to temporary differences in accounting methods.
Tax Effect
The impact financial transactions have on the amount of tax payable by an individual or corporation.
Revaluation
The process of adjusting the book value of a company's assets to reflect their current market values
OCI
Other Comprehensive Income represents gains and losses that are not included in net income on the income statement.
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