loss carried forward

loss carried forward
віднесення збитків на наступні періоди

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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Смотреть что такое "loss carried forward" 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

  • 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

  • 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 relief — a trading loss may be set off against the total income of the taxpayer for the year in which the loss occurred. In certain circumstances the loss may be carried forward to be set against income of succeeding years; in other circumstances it may… …   Law dictionary

  • loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits …   Accounting dictionary

  • loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits …   Big dictionary of business and management

  • United Kingdom corporation tax loss relief — rules are complex. United Kingdom corporation tax charges income and gains that fall within certain headings, all of which are defined by statute. Different loss relief rules apply to each separate heading.Case I of Schedule DThis Case covers… …   Wikipedia

  • Forward pass — In several forms of football a forward pass is when the ball is thrown in the direction of the opponent s end line.American and Canadian FootballIn American and Canadian football, a forward pass mdash; usually called simply a pass mdash; consists …   Wikipedia

  • 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

  • Passive Activity Loss Rules — A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income producing activities in which they are not materially involved. Being… …   Investment dictionary

  • net operating loss carryforwards — (NOL carryforwards) USA net operating losses (NOLs) can generally be carried back two years and carried forward up to 20 years to offset taxable income (IRC § 172). A taxpayer can make an election to waive the carryback period and use …   Law dictionary


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