Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 15 specifies an adjustment for calculating the GloBE Income or Loss of a Constituent Entity. It mandates that Financial Accounting Net Income or Loss (FANIL) must be adjusted by adding back gains or losses from revaluing property, plant, and equipment. This applies only when the accounting method records value changes in Other Comprehensive Income (OCI) and does not subsequently report them through profit and loss, ensuring alignment with OECD Pillar Two standards.