英语翻译SFAS 109 requires the recognition of deferred tax liabil

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英语翻译
SFAS 109 requires the recognition of deferred tax liabilities for temporary differences due to the undistributed earnings of essentially permanent domestic subsidiaries and joint ventures for fiscal years beginning on or after December 15,1992.SFAS 109 does not,however,require deferred tax provisions in the following cases:
Undistributed earnings of a foreign subsidiary or joint venture that are considered to be permanently reinvested.
Undistributed earnings of a domestic subsidiary or joint venture for fiscal years prior to December 15,1992.
In its income tax note(note 9),Pfizer reports that the firm has not recorded a U.S.tax provision of $1.9 billion on $ 8.2 billion of undistributed earnings of foreign affiliates at December 31,1999.

公告第109需要承认的递延所得税负债暂时性差异由于未分配盈余基本上是永久性的国内子公司和合资企业的财年或以后开始的12月15,1992 .公告第109没有,但是,需要延期的税务规定,下列案件：
未分配盈余的外国子公司或合资企业被认为是长期投资.
未分配盈余的国内子公司或合资企业的财年前12月15,1992 .
在其个人所得税的说明（注9 ） ,辉瑞的报告,该公司并没有记录了美国税务提供19亿美元的82亿美元的未分配盈余的外国子公司12月31日, 1999年.

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