Login or register (free and only takes a few minutes) to participate in this question.You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
Dutch to English translations [PRO]
Bus/Financial - Finance (general) / IAS standards | | Dutch term or phrase: actieve belastingslatenties | The following sentence occurs in the context of a discussion about conversion of the accounting of a company to IAS standards.
"Nagegaan dient te worden of de fiscaal recupereerbare verliezen in aanmerking komen om te worden geactiveerd als actieve belastingslatenties."
Who can tell me what the correct translation for "actieve belastingslatenties" is.
TIA |
|   Alexander SchleberKudoZ activityQuestions: 674 (none open) ( 14 without valid answers) ( 12 closed without grading) Answers: 4439
| | Local time: 09:00
|
| | Deferred tax assets | Explanation:
is the standard translation
--------------------------------------------------
Note added at 2004-04-10 09:13:51 (GMT)
--------------------------------------------------
http://biz.yahoo.com/prnews/040319/sff043_2.html
Bridge Bank Elects to Recognize Deferred Tax Assets
Friday March 19, 8:32 pm ET
Recognition Adds $1.9 Million to 2003 Results
SANTA CLARA, Calif., March 19 /PRNewswire-FirstCall/ -- Bridge Bank, N.A. Santa Clara County\'s newest full-service business bank, today announced that financial results for the fourth quarter and year ended December 31, 2003 would include a one-time benefit of $1.9 million related to the recognition of deferred tax assets.
The recognition of the deferred tax assets adds $1.9 million of net income to the pre-tax operating profit of $625,000 for the fourth quarter and $1.5 million for the year ended December 31, 2003.
--------------------------------------------------
Note added at 2004-04-10 09:16:15 (GMT)
--------------------------------------------------
http://www2g.biglobe.ne.jp/~ykawamur/n981112c.htm
Note 5: Recognition of Deferred Tax Assets
Interpretive Notes to Accounting Standards for Income Taxes
by Business Accounting Deliberation Council
October 30, 1998
Deferred tax assets should be measured at the amount that does not exceed the amount that will be decrease taxable income and mitigate income taxes payable when the future deductible temporal differences are extinguished. The excess should be subtracted from the deferred tax assets.
--------------------------------------------------
Note added at 2004-04-10 09:17:43 (GMT)
--------------------------------------------------
http://www.cree.com/News/annual98/page35.html
9. INCOME TAXES
The Company accounts for its income taxes under the provisions of Statement of Financial Accounting Standards No. 109 (\"FAS 109\"), \"Accounting for Income Taxes.\" Under the asset and liability method of FAS 109, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Under FAS 109, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
|
| Selected response from:
xxxjarry
South Africa
Local time: 09:00
| Grading comment Thanks to all for their input. Jary's answer makes the mosts sense and the provided references have made interesting reading.
Regards,
Alexander
4 KudoZ points were awarded for this answer |
| |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
1 hr confidence:   deferred taxes
Explanation:
het is belastingretenties, zonder s tussen belasting en retenties. M.i. kan je het "actieve" gewoon weglaten, omdat er twee woorden ervoor al over "activeren" gesproken wordt.
HTH, and happy Easter,
Jacqueline
--------------------------------------------------
Note added at 2004-04-10 07:23:21 (GMT)
--------------------------------------------------
oops, nog niet helemaal wakker. Belastinglatenties zonder s tussen belasting en latentie
| | | | Login to enter a peer comment (or grade) |
2 hrs confidence: peer agreement (net): -1 active latent taxes
Explanation:
Belgisch recht geboekt zijn als uitzonderlijke resultaten en latente belastingen (wijzigingen in het jaar van de *actieve* en passieve *belastingslatenties*).
Changes in *active latent taxes*
www.solvay-investors.com/static_files/ attachments/ar2002_nl_ifrs.pdf
Reference: http://www.saltus.de/download/berichte/hj2001.pdf
| | | Grading comment | latent taxes = deferred taxes, for which provisions can be made. So I agree with Jarry. Thanks. |
|
| | Login to enter a peer comment (or grade) | The asker has declined this answer
Comment: latent taxes = deferred taxes, for which provisions can be made. So I agree with Jarry. Thanks. |
3 hrs confidence: Deferred tax assets
Explanation:
is the standard translation
--------------------------------------------------
Note added at 2004-04-10 09:13:51 (GMT)
--------------------------------------------------
http://biz.yahoo.com/prnews/040319/sff043_2.html
Bridge Bank Elects to Recognize Deferred Tax Assets
Friday March 19, 8:32 pm ET
Recognition Adds $1.9 Million to 2003 Results
SANTA CLARA, Calif., March 19 /PRNewswire-FirstCall/ -- Bridge Bank, N.A. Santa Clara County\'s newest full-service business bank, today announced that financial results for the fourth quarter and year ended December 31, 2003 would include a one-time benefit of $1.9 million related to the recognition of deferred tax assets.
The recognition of the deferred tax assets adds $1.9 million of net income to the pre-tax operating profit of $625,000 for the fourth quarter and $1.5 million for the year ended December 31, 2003.
--------------------------------------------------
Note added at 2004-04-10 09:16:15 (GMT)
--------------------------------------------------
http://www2g.biglobe.ne.jp/~ykawamur/n981112c.htm
Note 5: Recognition of Deferred Tax Assets
Interpretive Notes to Accounting Standards for Income Taxes
by Business Accounting Deliberation Council
October 30, 1998
Deferred tax assets should be measured at the amount that does not exceed the amount that will be decrease taxable income and mitigate income taxes payable when the future deductible temporal differences are extinguished. The excess should be subtracted from the deferred tax assets.
--------------------------------------------------
Note added at 2004-04-10 09:17:43 (GMT)
--------------------------------------------------
http://www.cree.com/News/annual98/page35.html
9. INCOME TAXES
The Company accounts for its income taxes under the provisions of Statement of Financial Accounting Standards No. 109 (\"FAS 109\"), \"Accounting for Income Taxes.\" Under the asset and liability method of FAS 109, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Under FAS 109, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
| xxxjarry
South Africa
Local time: 09:00
Specializes in field
Native speaker of: English
PRO pts in category: 353
|
| | Grading comment Thanks to all for their input. Jary's answer makes the mosts sense and the provided references have made interesting reading.
Regards,
Alexander |
| | Login to enter a peer comment (or grade) |
Return to KudoZ list
|
| | | | X Sign in to your ProZ.com account... | | | | |
| KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases. See also: Search millions of term translations  |
The translation workplace 
