Ministerial Decision No. 55 of 2025 establishes the framework for Kuwait's Domestic Minimum Top-up Tax (DMTT) under Decree-Law No. 157 of 2024. Article 10 outlines the specific adjustments required to transition from a Constituent Entity's financial accounting net income or loss to its GloBE Income or Loss. This provision lists numerous items for adjustment, including net tax expenses, excluded dividends, equity gains/losses, stock-based compensation, and intragroup financing. It also covers specific elections and mandates adherence to subsequent articles, particularly Articles 11-30, for detailed calculation rules.