carry-forward

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Noun1.carry-forward - the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves
Britain, Great Britain, U.K., UK, United Kingdom, United Kingdom of Great Britain and Northern Ireland - a monarchy in northwestern Europe occupying most of the British Isles; divided into England and Scotland and Wales and Northern Ireland; `Great Britain' is often used loosely to refer to the United Kingdom
balance - the difference between the totals of the credit and debit sides of an account
References in periodicals archive ?
Some common carry-forward items that create deferred tax assets that are sometimes missed are: net operating loss carry-forwards; capital loss carry-forwards; and alternative minimum tax credits.
The Commission, however, is concerned that the measure may favour ailing companies in comparison to healthy companies, with regard to their loss carry-forwards.
Sweden's administrative court of appeal has ruled against the investment company Investment AB Kinnevik in a tax dispute relating to the size of the tax loss carry-forwards in the associated company SCD Invest AB.
If X were a loss corporation prior to 2001, generally its regular tax net operating loss (NOL) carry-forwards from that period could be carried forward as AMTNOLs beginning in 2001.
Though the Fund had net realized gains as of the end of October, 2006, these gains would be offset by tax loss carry-forwards for book purposes but not for tax purposes.
The Company expects that its net operating loss carry-forwards (NOLs) will allow most of its profits and cash to drop to the bottom line.
However, it is possible that a portion of the distributions will represent capital gains earned by the Fund but offset by capital loss carry-forwards, which will be taxable at ordinary income tax rates.
Because the Fund has substantial capital loss carry-forwards from losses, it is not likely that there will be long-term capital gains to distribute for some time - at least until the capital loss carry-forwards are exhausted.
The Fund has substantial capital loss carry-forwards from prior years and does not expect to generate net capital gains in 2006 that would exceed these capital loss carry-forwards.