pre_text: Factors affecting the tax expense for the year The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year. Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141 2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania 3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular
table: 2019 €m 2018 €m 2017 €m
table: Continuing (loss)/profit before tax as shown in the consolidated income statement (2,613) 3,878 2,792
table: Aggregated expected income tax (credit)/expense (457) 985 795
table: Impairment losses with no tax effect 807 – –
table: Disposal of Group investments – 55 (271)
table: Effect of taxation of associates and joint ventures, reported within profit before tax 262 90 23
table: (Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1 1,186 (1,583) 1,603
table: Deferred tax following revaluation of investments in Luxembourg1 (488) (330) (329)
table: Previously unrecognised temporary differences we expect to use in the future – – (15)
table: Previously unrecognised temporary differences utilised in the year – (29) (11)
table: Current year temporary differences (including losses) that we currently do not expect to use 78 20 139
table: Adjustments in respect of prior year tax liabilities2 (94) (244) (107)
table: Revaluation of assets for tax purposes – – (39)
table: Impact of tax credits and irrecoverable taxes 79 93 98
table: Deferred tax on overseas earnings3 (39) 24 26
table: Effect of current year changes in statutory tax rates on deferred tax balances (2) (44) 2,755
table: Financing costs not deductible for tax purposes 67 23 25
table: Expenses not deductible (income not taxable) for tax purposes 97 61 72
table: Income tax expense/(credit) 1,496 (879) 4,764
question: Analyse this data from a financial earnings document. What is the 2017 deferred tax on overseas earnings, excluding the 95€m charge relating to the combination of Vodafone India with Idea Cellular?