1. Unless otherwise specified in Articles 428l to 428o, all liabilities without a stated maturity, including short positions and open maturity positions, shall be subject to a 0 % available stable funding factor, with the exception of the following:
(a) deferred tax liabilities, which shall be treated in accordance with the nearest possible date on which such liabilities could be realised;
(b) minority interests, which shall be treated in accordance with the term of the instrument.
2. Deferred tax liabilities and minority interests as referred to in paragraph 1 shall be subject to one of the following factors:
(a) 0 %, where the effective residual maturity of the deferred tax liability or minority interest is less than six months;
(b) 50 %, where the effective residual maturity of the deferred tax liability or minority interest is a minimum of six months but less than one year;
(c) 100 %, where the effective residual maturity of the deferred tax liability or minority interest is one ye
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