With respect to Qualifying Immovable Properties, the Taxable Person may make one of the following adjustments:

1. The Taxable Person has the discretion to eliminate the prospective gain that would have materialized at the inception of the initial Tax Period if the Qualifying Immovable Property had been liquidated at its Market Value, while considering the cost of the Qualifying Immovable Property as the higher of either the original cost or the net book value.
2. Alternatively, when disposing of Qualifying Immovable Properties, the Taxable Person may choose to exclude the gain recognized for the pertinent Qualifying Immovable Property, a calculation conducted in adherence to the provisions of Ministerial Decision No. 120 of 2023.
3. In the event of the disposal of a Qualifying Intangible Asset, the Taxable Person is obligated to exclude the gain recognized concerning the specific Qualifying Intangible Asset, in accordance with the principles delineated in Ministerial Decision No. 120 of 2023.

• With regard to Qualifying Financial Assets or Qualifying Financial Liabilities, the Taxable Person is instructed to exclude the gain or loss that would have arisen at the outset of the initial Tax Period if these Qualifying Financial Assets or Qualifying Financial Liabilities were divested at their respective Market Values, taking into account the higher of their original cost or net book value.