Commentary

D7.499 Apportionment of relevant computational items—Non-profit funds

Corporate tax
Corporate tax | Commentary

D7.499 Apportionment of relevant computational items—Non-profit funds

Corporate tax | Commentary

D7.499 Apportionment of relevant computational items—Non-profit funds

Relevant computational items in a non-profit fund that arise from linked assets, mathematical reserves, a net closing policyholder deferred tax asset and amounts included in the total transitional difference that cannot be allocated to a specific category but which arise from a particular type of business are all to be allocated on a factual basis1.

If the company in question is one of the few that operates a non-profit investment reserve any relevant computational item arising is apportioned using a weighted average of the fractions for the accounting periods between 9 December 2009 and

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