英和 用語・用例辞典の解説
deferred tax assets
繰延べ税金資産 DTAs (=potential tax credits)
deferred tax assetsの用例
Along with the deterioration of business performance, the electronics maker has withdrawn ￥61 billion from its deferred tax assets.
業績悪化に伴い、この電機メーカーは、繰り延べ税金資産から610億円を取り崩した。
Deferred tax assets are essentially taxes paid in advance that are expected to be refunded when the bank incurs losses, for instance by writing off bad loans resulting from the bankruptcy of corporate borrowers.
繰延べ税金資産は本質的に前払いした税金で、例えば融資先企業の倒産などで不良債権を処理して、銀行が損失を被った時点で戻ってくる。
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