Puylarde group analyses three investments at 31 December 20X6 (case data). P, a controlled subsidiary: taxable difference of 1,500,000, of which 300,000 will be repatriated in 20X7 by board decision (dividend taxed at 10%). Q, an associate whose distributions the group does not control: taxable difference of 500,000, recovery expected through dividends taxed at 10%. R, a controlled subsidiary: deductible difference of 200,000, no foreseeable sale. Write the position paper: recognition and disclosure.