tax pool account.

[aleko.2006]

Пожалуйста, помогите перевести.

Выражение встречается в следующем контексте:

"The Ministry of Finance appealed to the Supreme Court, approximately $__._ million of the assessment relating to the methodology used to revalue tax pools for currency fluctuations ($_._ million) and the accelerated write-off of certain assets ($_._ million)."

Заранее спасибо

[Sjoe!]

Для ясности:

"The Ministry of Finance appealed to the Supreme Court approximately $2.1 million of the assessment relating to the methodology used to revalue tax pools for currency fluctuations ($1.7 million) and the accelerated write-off of certain assets ($0.4 million)."

И в какой стране дело происходит, тоже не проболтаемся, хотя всему миру известно, что речь идет о Казахстане. ;)

А шо воно такэ? Шо-то неправославноэ.

What are Tax Pools? These are assets of the company. They represent the tax value of tax-deductable costs the company has incurred, but has not yet been able to deduct from taxable income for various reasons. It is calculated at roughly the multiple of the (expense * tax rate).

E.g. When an O&G ExploreCo spends money on exploration the costs are tax-deductable. But if no well has been sunk or revenues generated, there has not been the taxable income yet against which to claim the expense.

This is like realizing a capital loss on your personal portfolio, without offsetting capital gains. You carry forward the ability to offset the tax on future capital gains. This would be your personal 'tax pool'.

E.g. When a O&G production company (like a trust) replaces reserves by buying the reserves that have been found by an ExploreCo they will also buy the tax pools created by that ExploreCo. They will pay extra for the tax pool, roughly equal to its eventual tax relief.

The point here is that 'tax pools' are not created out of thin air. They are paid for and recorded on the Balance Sheet. The company either buys them directly from another company, or the company creates them when incurring costs without the current ability to offset them against taxable revenues.

What Pools Exist? Look on the Balance Sheet of the company in the long-term assets section. Of course companies also have tax liabilities showing as long-term liabilities. These liabilities are similar to your personal taxes that was deferred when you made an RRSP contribution. Eventually the tax man plans to collect.

[aleko.2006]

насмешил, yet again ))

[Sjoe!]

Ну да... Нет, "Ну, да" ;)
Весь вечер на арене.

Cами переведете? (Или я опять смешное брякнул?)