一小段法律英语翻译

来源：百度知道 编辑：UC知道 时间：2024/06/20 02:23:54
The Borrower (should) have filed or caused to be filed all tax returns which are required to be filed by it and has paid all taxes shown to be due and payable by it on such returns or any assessment received by it, save for taxes which are being contested in good faith by appropriate proceedings and in respect of which adequate reserves have been set aside by the Borrower.

请高手帮忙翻译。
（主要想知道 adequate reserves是指预留的败诉赔偿款，还是？）

借款人应已按规定提交所有的纳税申报单，而且已缴付根据所收到的纳税通知书或税务评估所指定已到期的应付税款，除了通过正常诉讼程序争辩的应付税款，但借款人已预留足够的相关款项。

注：没错，adequate reserves是指抗辩败诉后所应交的预留税款。

好译家

借款人（应）已提交或安排提交报税表的所有须提交的，并已支付所有的税收证明，到期应付它的这种收益或任何评估收到的，除税正在有争议诚意适当程序，并在这方面充足的储备已撤销的，借款人