+Artikolu 40 Tnaqqis ta’ ammonti negattivi li jirriżultaw mill-kalkolu tal-ammonti ta’ telf mistennija

Artikolu 40 Tnaqqis ta’ ammonti negattivi li jirriżultaw mill-kalkolu tal-ammonti ta’ telf mistennija

Artikolu 40

Tnaqqis ta’ ammonti negattivi li jirriżultaw mill-kalkolu tal-ammonti ta’ telf mistennija

L-ammont li jrid jitnaqqas skont il-punt (d) tal-Artikolu 36(1) m’għandux jitnaqqas permezz ta’ żieda fil-livell tal-assi ta’ taxxa differita li jiddependu fuq il-profittabbiltà futura, jew effetti oħra ta’ taxxa addizzjonali, ►C2 li jistgħu jseħħu li kieku l-proviżjonijiet kellhom jiżdiedu sal-livell ta' telf mistenni msemmi fit-Taqsima 3 tal-Kapitolu 3 tat-Titolu II tal-Parti Tlieta. ◄

1. Ħarsa ġenerali

Titlu	Regolamentazzjoni

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti
Sors	Rekwiżit

3. Standards relatati

Standards
Sors	Rekwiżit

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