is the standard translation

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Note added at 2004-04-10 09:13:51 (GMT)
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http://biz.yahoo.com/prnews/040319/sff043_2.html

Bridge Bank Elects to Recognize Deferred Tax Assets
Friday March 19, 8:32 pm ET
Recognition Adds $1.9 Million to 2003 Results
SANTA CLARA, Calif., March 19 /PRNewswire-FirstCall/ -- Bridge Bank, N.A. Santa Clara County\'s newest full-service business bank, today announced that financial results for the fourth quarter and year ended December 31, 2003 would include a one-time benefit of $1.9 million related to the recognition of deferred tax assets.
The recognition of the deferred tax assets adds $1.9 million of net income to the pre-tax operating profit of $625,000 for the fourth quarter and $1.5 million for the year ended December 31, 2003.

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Note added at 2004-04-10 09:16:15 (GMT)
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http://www2g.biglobe.ne.jp/~ykawamur/n981112c.htm
Note 5: Recognition of Deferred Tax Assets
Interpretive Notes to Accounting Standards for Income Taxes
by Business Accounting Deliberation Council
October 30, 1998
Deferred tax assets should be measured at the amount that does not exceed the amount that will be decrease taxable income and mitigate income taxes payable when the future deductible temporal differences are extinguished. The excess should be subtracted from the deferred tax assets.



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Note added at 2004-04-10 09:17:43 (GMT)
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http://www.cree.com/News/annual98/page35.html
9. INCOME TAXES

The Company accounts for its income taxes under the provisions of Statement of Financial Accounting Standards No. 109 (\"FAS 109\"), \"Accounting for Income Taxes.\" Under the asset and liability method of FAS 109, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Under FAS 109, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.