English to Polish Bus/Financial Law: Taxation & Customs

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In order to make the appropriate adjustments to current and non-current tax payable, and current and non-current deferred income taxes, as well to report certain amounts in the disclosures to the US GAAP financial statements, the calculations will need to determine the individual unrecognized tax benefit related to each uncertain tax position, but also their effect as a group on tax payable and deferred tax. This should include reviewing the resulting calculations of tax payable, or the effects on ***carry-forward tax attributes***, of the unrecognized portion of uncertain tax position, and discussion of issues to consider.

dalej:
It is important to note that ***carry-forward tax attributes***, such as net operating losses, could be reduced for accounting purposes by unrecognized tax benefits, without resulting in penalties, if penalties were based upon tax payable. ***Carry-forward tax attributes*** could also shift the amount of tax payable to a year other than the year that the uncertain tax benefit arose.