+Artikolu 38 5.
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Artikolu 38 5.
L-ammont tal-obbligazzjonijiet ta’ taxxa differita assoċjati msemmija fil-paragrafu 4 għandu jiġi allokat bejn dawn li ġejjin:
(a)
assi ta’ taxxa differita li jiddependu fuq il-profitabbiltà futura u jitnisslu minn differenzi temporanji li mhumiex imnaqqsa skont l-Artikolu 48(1);
(b)
assi oħra kollha ta’ taxxa differita li jiddependu fuq il-profitabbiltà futura.
L-istituzzjonijiet għandhom jallokaw l-obbligazzjonijiet ta’ taxxa differita assoċjati skont il-proporzjon tal-assi ta’ taxxa differita li jiddependu fuq il-profitabbiltà futura li jkunu rappreżentati mill-elementi msemmija fil-punti (a) u (b).
1. Ħarsa ġenerali
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
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