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Aktive und passive latente Steuern

English translation: Deferred tax assets and deferred tax liabilities

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

German term or phrase:	Aktive und passive latente Steuern
English translation:	Deferred tax assets and deferred tax liabilities
Entered by:	Ariser

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14:38 Apr 7, 2003

German to English translations [PRO]
Law/Patents - Accounting / accounting

German term or phrase: Aktive und passive latente Steuern

The whole sentence reads:

Aktive und passive latente Steuern werden auf zeitliche und in der zukünft voraussichtlich zu einer steuerlichen Be-oder Entlasting führende Differenzen zwischen den lokalen Handelsbilanzen und den unter Beachtung der einheitlichen Bilanzierung und Bewertung aufgestellten Handelsbilanzen II gebildet.

Deferred taxes on the asset side and the liabilities side sounds [to me]to be rather clumsy. Although I find the whole sentence difficult,I intend to persevere alone, unless that is someone out there would do me the great!!!! favour of helping me out.

The context is the consolodated finacila statemetns of a group of companies.

TIA