+Article 428k 2.

Article 428k 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 six months;

(b) 

50 %, where the effective residual maturity of the deferred tax liability or minority interest is a minimum of six months but less than one year;

(c) 

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

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards