At 31 December 20X5, the Pillar Two legislation of the country of Orsavel, the parent, is enacted and will take effect on 1 January 20X6. Preliminary analyses (case data) indicate that one subsidiary would be low-taxed, with top-up tax estimated at between 0.8 and 1.2 million. What does Orsavel do in its 20X5 financial statements?