Other Accounting And Financial Disclosures Miscellaneous Hybrid Mismatch Difference Reason Code A code to identify the reason for the difference where payments made during the income year are greater than the amount of deductions denied or amount of income inclusions. Valid values are: 1 = Timing deferral - term of the arrangement is less than three years 2 = Reduced by dual inclusion income 3 = Neutralised by another country's foreign hybrid mismatch rules 4 = Other Miscellaneous Hybrid Mismatch Exception Reason Code A code to identify the hybrid payer mismatch exception reason. Valid values are: 1 = Principal purpose test is not satisfied 2 = CFC inclusion 3 = Same or lesser rate of tax would have been paid by ultimate parent entity 4 = Other