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imovina s odgođenim porezom

English translation: deferred tax assets

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Croatian term or phrase:imovina s odgođenim porezom
English translation:deferred tax assets
Entered by: Martina Pokupec (X)

08:34 Nov 24, 2010
Croatian to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Croatian term or phrase: imovina s odgođenim porezom
postoji li neki izraz na eng za ovo?

thx
Martina Pokupec (X)
Croatia
Local time: 05:58
deferred tax assets
Explanation:
http://www.investopedia.com/terms/d/deferredtaxasset.asp
What Does Deferred Tax Asset Mean?
An asset on a company's balance sheet that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods.

www.ec.europa.eu/internal_market/bank/doc...
Deferred tax assets (DTA)
The presentation by Maurizio Cravero, Unicredit, was followed by the following comments:
Deduction of DTAs could be justified by the uncertainty of future profitability. Different tax
systems create an unlevel playing field. A proposal that could create unlevel playing field at
global level should not be proposed in the EU.
The increase in DTA in the past years reflects the fragile economic situations.
Rating agencies supposedly adjust capital for DTA, as it would limit loss absorbent potential.
There are tax, accounting and supervision differences within the EU (Spain, Italy).
Certain types of DTA such as timing differences should be given some value.
Possibilities include application of risk weighting to DTA or deduction over a certain
threshold, taking as an example the US treatment.
Simple haircut rule as starting point can be considered.
The CRD talks about contingent claims without definition.
There is a range of different types of DTA (some are closer to capital, other farther), which
can be treated differently.

itd.. pogledajte web... ima puno objašnjenja..
Selected response from:

ihodak
Local time: 05:58
Grading comment
Thank you!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2deferred tax assets
ihodak


  

Answers


11 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
deferred tax assets


Explanation:
http://www.investopedia.com/terms/d/deferredtaxasset.asp
What Does Deferred Tax Asset Mean?
An asset on a company's balance sheet that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods.

www.ec.europa.eu/internal_market/bank/doc...
Deferred tax assets (DTA)
The presentation by Maurizio Cravero, Unicredit, was followed by the following comments:
Deduction of DTAs could be justified by the uncertainty of future profitability. Different tax
systems create an unlevel playing field. A proposal that could create unlevel playing field at
global level should not be proposed in the EU.
The increase in DTA in the past years reflects the fragile economic situations.
Rating agencies supposedly adjust capital for DTA, as it would limit loss absorbent potential.
There are tax, accounting and supervision differences within the EU (Spain, Italy).
Certain types of DTA such as timing differences should be given some value.
Possibilities include application of risk weighting to DTA or deduction over a certain
threshold, taking as an example the US treatment.
Simple haircut rule as starting point can be considered.
The CRD talks about contingent claims without definition.
There is a range of different types of DTA (some are closer to capital, other farther), which
can be treated differently.

itd.. pogledajte web... ima puno objašnjenja..

ihodak
Local time: 05:58
Specializes in field
Native speaker of: Native in CroatianCroatian
PRO pts in category: 28
Grading comment
Thank you!

Peer comments on this answer (and responses from the answerer)
agree  Bogdan Petrovic
12 mins
agree  Gordana Podvezanec
1 day 2 hrs
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