Toda v skladu z odstavkoma 15(a) in 24(a) podjetje ne pripozna odloženih obveznosti za davek, ki izhajajo iz dobrega imena samega (če se amortizacija dobrega imena pri obračunu davka ne odšteje) in odloženih terjatev za davek, ki izhajajo iz neobdavčljivega slabega imena, obravnavanega kot odloženi prihodek.
However, in accordance with paragraphs 15(a) and 24(a), an enterprise does not recognise deferred tax liabilities arising from goodwill itself (if amortisation of the goodwill is not deductible for tax purposes) and deferred tax assets arising from non-taxable negative goodwill which is treated as deferred income.