Both paragraphs you mention specify rules on recognizing deferred tax assets as:
IAS 12.37 Reassessment of unrecognised deferred tax assets
IAS 12.44 Recognition of DTA on investments in subsidiaries, branches and associates, and interests in joint arrangements.
I don't see the text you mention in those paras either. By the way reversal of taxable temporary difference can NOT be a factor to prove sufficient taxable profits in the future as I understand.