carry forward of losses


carry forward of losses
перенос убытков ;

Англо-Русский словарь финансовых терминов. 2000.

Смотреть что такое "carry forward of losses" в других словарях:

  • carried forward trading losses — Section 393 of the Income and Corporation Taxes Act 1988 (ICTA) allows a company which incurs a trading loss to carry forward the loss and set it off against any trading income from the trade in succeeding accounting periods. However, section 768 …   Law dictionary

  • tax loss carry-forward — losses, for tax purposes, that can be carried forward and applied to reduce taxable income in future years. The Tax Reform Act of 1986 imposed stringent restrictions on the use of tax loss carry forwards (Glossary of Common Bankruptcy Terms)… …   Glossary of Bankruptcy

  • loss carry-back (carry-forward) — A tax provision that allows operating losses to be used as a tax shield to reduce taxable income in prior and future years. losses can be carried backward for up to three years and forward for up to 15 years under current tax codes. Bloomberg… …   Financial and business terms

  • tax loss carry forward — Fin the reduction of taxes in a future year by subtraction from income for that year of losses suffered in the current year …   The ultimate business dictionary

  • Carry — Related:net financing cost. The New York Times Financial Glossary * * * carry car‧ry [ˈkæri] verb carried PTandPP [transitive] 1. TRANSPORT to move goods or passengers from one place to another: • Airlines carried 262 million passengers on… …   Financial and business terms

  • carry — Related: net financing cost. Bloomberg Financial Dictionary The interest cost of financing securities held. Exchange Handbook Glossary * * * carry car‧ry [ˈkæri] verb carried PTandPP [transitive] 1. TRANSPORT …   Financial and business terms

  • carry-over — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the years following the loss. Net operating losses incurred after 1975 are carried forward 15 years; and losses incurred prior to 1976 are carried… …   Black's law dictionary

  • trading losses carried forward — Section 393 of the Income and Corporation Taxes Act 1988 (ICTA) allows a company which incurs a trading loss to carry forward the loss and set it off against any trading income from the trade in succeeding accounting periods. However, section 768 …   Law dictionary

  • Other Losses — Other Losses: An Investigation into the Mass Deaths of German Prisoners at the Hands of the French and Americans after World War II   Author(s) …   Wikipedia

  • Alternative Minimum Tax — (AMT) is part of the Federal income tax system of the United States. There is an AMT for those who owe personal income tax, and another for corporations owing corporate income tax. Only the AMT for those owing personal income tax is described… …   Wikipedia

  • Loss Carryforward — An accounting technique that applies the current year s net operating losses to future years profits in order to reduce tax liability. Generally accepted accounting principles (GAAP) specify that loss carryforwards can be used in any one of the… …   Investment dictionary


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