English to Spanish Bus/Financial Law: Taxation & Customs

The charge for taxation is based on the profit for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes. The company has adopted FRS 19 (Financial Reporting Standards) "Deferred Taxation", which requires deferred tax to be provided in full on timing differences that result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they cristallise, based on current tax rates and the law.

Lo que necesito no es una traducción, sino un poco de ayuda con la segunda frase de este párrafo. Supongo que lo que se exige es hacer una provisión por el monto total de los impuestos, pero me atasco con la diferencia en los plazos.