English to German Bus/Financial Business/Commerce (general)

Im Rahmen einer "Due Diligence" (Käufer ist ein amerikanisches Unternehmen):

Summary of the tax basis (or **excess loss account**) the Company has in the equity of each Subsidiary and the tax basis (or **excess loss account**) each Subsidiary has in the equity of each lower-tier Subsidiary, and summary of each entity's tax basis in the assets