This document outlines the guidelines for institutions regarding the deduction of intangible assets. Key points include that the deduction amount must be adjusted to account for deferred tax liabilities associated with potential impairment or derecognition of intangible assets, ensuring compliance with the relevant accounting framework.

Additionally, the deduction must incorporate any goodwill associated with significant investments. Furthermore, any accounting revaluation of intangible assets from consolidated subsidiaries, attributable to parties outside the consolidation, should also be deducted.