Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 14 provides a specific election for the Designated Constituent Entity (DCE) concerning the calculation of GloBE Income. It permits treating foreign exchange gains or losses from certain hedging instruments as 'Excluded Equity Gains or Losses'. This elective treatment is conditional: the hedge must cover currency risk in ownership interests, be recognised in Other Comprehensive Income (OCI), and be effective under applicable accounting standards. This binding election is valid for five Tax Periods.