Pradeline group comprises two separately taxed companies (rate: 25% in both countries, no group regime). A has 400,000 of deductible differences, 160,000 of own taxable differences reversing in the same periods and no probable future profit. B has 200,000 of taxable differences, but also a deductible difference of 150,000 on securities whose loss can be offset only against capital gains (data); 60,000 of gains are probable. The CFO proposes recognising the full amount at group level. Write a position paper.