+Article 428al 2.

Article 428al 2.

Deferred tax liabilities and minority interests as referred to in paragraph 1 shall be subject to one of the following factors:

(a) 

0 %, where the effective residual maturity of the deferred tax liability or minority interest is less than one year;

(b) 

100 %, where the effective residual maturity of the deferred tax liability or minority interest is one year or more.

1. Übersicht

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1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards