Pre-Grouping Tax Losses: These must be utilized before Tax Losses of the Tax Group.
Pre-Grouping Tax Losses: If there are multiple pre-Grouping Tax Losses, the Parent Company determine the order in which they are utilized.
Tax Losses of the Tax Group: After pre-grouping Tax Losses have been utilized, the Tax Group can then utilize Tax Losses of the Tax Group in the order they were incurred.
Transferred Tax Losses: After utilizing pre-Grouping Tax Losses and Tax Group Losses, the Tax Group can then utilize any Tax Losses transferred to it under Article 38 of the Corporate Tax Law (Transfer of Tax Loss).