Institutions shall determine the amount of intangible assets to be deducted in accordance with the following:
(a)
the amount to be deducted shall be reduced by the amount of associated deferred tax liabilities that would be extinguished if the intangible assets became impaired or were derecognised under the applicable accounting framework;
(b)
the amount to be deducted shall include goodwill included in the valuation of significant investments of the institution.