(i) the amount of profit that depends on the recognition agreement at the time of recognition of benefits; (ii) example 2. Impact of the Earnings Recognition Event on the calculation of earnings – (B) Calculating the amount of earnings incorporated in the transferred shares or securities subject to the Earnings Recognition Agreement, which reflects the basis and fair value on the date of the first transfer; (iii) a statement that the U.S. assignor undertakes to comply with all the conditions and requirements of this section, including recognition under the Benefit Recognition Agreement under paragraph (c) (1) (i) of this section, to extend the limitation period for the imposition covered in paragraph (f) of this section in order to present the certificate covered in paragraph g) of this section , to extend the certificate referred to in point g) of this section. to renew the certificate referred to in point g). and, as provided in paragraph j, paragraph 8, of this section, to treat non-compliance (as described in paragraph j, paragraph 8, of this section) as an extension of the time limit for the limitation of the taxation of the tax year in which the profit is to be declared. (8) Non-compliance. A U.S. ceding company does not comply with the requirements of this section or the terms of the recognition agreement in paragraph (c) (1) of this section. If the compliance in point j) (8) is not met, the statute of limitations for the taxation of the taxable year in which the profit is to be reported is set at the end of the third full taxable year, which ends after the director of field operations, cross-border activities of the large company and international (or successor to the roles and responsibilities of that person) (director) that should have been provided in the this section. Unless there are provisions in paragraph (p) of this section, non-compliance with the provisions of paragraph (j)8) contains non-compliance – (ii) example 2. The taxpayer`s behaviour is taken into account in the determination – (B) outcome. In accordance with point (c) (4) of this section, the UST`s PRS interest base is: the TFC share held by UST held by UST in year 4, the F1 share held by TFC, received in exchange for the TFD share in 3, and the TFD share held by F1 and held by TFC in year 3, plus the amount of profit recognized by the UST (but not by the additional tax or interest) , which are paid as a result of such a profit) with respect to the first transfer under the benefit recognition agreement.