Carry Forward Losses definition

Carry Forward Losses means, with respect to any Accrual Period, any negative amount resulting from the computation of the Periodic Return brought forward at the beginning of the Accrual Period;
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Carry Forward Losses means the losses (if any) which exist in the Transferor for the purposes of corporation tax at the date of transfer, and which are transferred to the Transferee in accordance with applicable UK tax laws; "Furniture, Fixtures, Machines, Equipment and Installations" means the furniture, fixtures, machines, equipment and installations utilised by the UK Branch and located at any Property;
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Carry Forward Losses means, with respect to any Accrual Period, any negativeamount resulting from the computation of the retainedearnings brought forward at the beginning of the Accrual Period. The terms assets, liabilities, operating expenses, costs, income, gains and losses and references to accrual or accrued shall be construed in accordance with accounting standards generally accepted in Ireland.
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Examples of Carry Forward Losses in a sentence

  • Tax LawsIntroduction to Direct Tax Laws, Definitions, Basis of Charge-Determination of Residential Status under Income Tax Act 1961, Computation of Income under various Heads ( Salaries, House Property, Profits and Gains from Business and Profession , Capital Gains, Income from Other Sources).Set Off and Carry Forward Losses, Income of other persons to be included in Total Income of the Assessee.

  • Carry Forward Losses means, with respect to any Accrual Period, any negative amount resulting from the computation of the Periodic Return brought forward at the beginning of the Accrual Period.

  • The major issues of M&A are as follows: Depreciation R&D Expenditure Tax Exemption Carry Forward Losses Related ConnotationsThere are terms that sound relative to merger/amalgamation.

  • Note:24 The deferred tax assets arisen on account of unabsorbed depreciation and Carry Forward Losses have been recognized and carried forward only to the extent where there is reasonable extent & where there is reasonable certainty that sufficient future taxable income will be available against which such deferred tax assets can be adjusted.

  • UNIT-IIntroduction to Direct Tax Laws, Definitions, Basis of Charge-Determination of Residential Status under Income Tax Act 1961, Computation of Income under various Heads ( Salaries, House Property, Profits and Gains from Business and Profession , Capital Gains, Income from Other Sources).UNIT-IISet Off and Carry Forward Losses, Income of other persons to be included in Assessee’s Total Income.

  • Assessment of Income Tax Has Been Completed Up To The Assessment Year 2012‐13.B. In View of Carry Forward Losses No Provision Is Required Towards Income Tax.

  • Carry Forward Losses of Sick Companies: Section 72A(1) of the Income Tax Act, 1961 deals with the mergers of the sick companies with healthy companies and to take advantage of the carry forward losses of the amalgamating company.

  • The Company has unabsorbed Depreciation and Carry Forward Losses under the Income Tax Act,1961.

  • Regulation 11: Operating Loss Carry Forward Losses are carried forward for four (4) years unless exhausted.

  • Allowable Deduction (Capital Allowance, Carry Forward Losses etc.) D.

Related to Carry Forward Losses

  • Basis Risk Shortfall Carry Forward Amount With respect to any Distribution Date and any Class of Class A Certificates and Class M Certificates, an amount equal to the sum of (A) the excess, if any, of (a) the amount of Current Interest that such Class would have been entitled to receive on such Distribution Date had the Pass-Though Rate applicable to such Class been calculated at a per annum rate equal to One-Month LIBOR plus the related Certificate Margin, over (b) the amount of Current Interest that such Class received on such Distribution Date if the Pass-Through Rate is limited to the related Net Rate Cap and (B) the amount in clause (A) for all previous Distribution Dates not previously paid, together with interest thereon at a rate equal to the related Pass-Through Rate for such Distribution Date. Bankruptcy Code: Title 11 of the United States Code.

  • Interest Carry Forward Amount With respect to any Distribution Date and the Class A Certificates or the Mezzanine Certificates, the sum of (i) the amount, if any, by which (a) the Interest Distribution Amount for such Class of Certificates as of the immediately preceding Distribution Date exceeded (b) the actual amount distributed on such Class of Certificates in respect of interest on such immediately preceding Distribution Date, (ii) the amount of any Interest Carry Forward Amount for such Class of Certificates remaining unpaid from the previous Distribution Date and (iii) accrued interest on the sum of (i) and (ii) above calculated at the related Pass-Through Rate for the most recently ended Interest Accrual Period.

  • Carryforward Interest For any Class of Certificates and any Distribution Date, the sum of (1) the amount, if any, by which (x) the sum of (A) Current Interest for such Class for the immediately preceding Distribution Date and (B) any unpaid Carryforward Interest from previous Distribution Dates exceeds (y) the amount paid in respect of interest on such Class on such immediately preceding Distribution Date, and (2) interest on such amount for the related Interest Accrual Period at the applicable Pass-Through Rate.

  • Realized Losses means, with respect to any Receivable that becomes a Liquidated Receivable, the excess of the Principal Balance of such Liquidated Receivable over Net Liquidation Proceeds to the extent allocable to principal.

  • Basis Risk Shortfall With respect to any Distribution Date and any Class of LIBOR Certificates, the amount by which the amount of interest calculated at the Certificate Interest Rate applicable to such Class for such date, determined without regard to the Net Funds Cap for such date but subject to a cap equal to the Maximum Interest Rate, exceeds the amount of interest calculated at the Net Funds Cap.

  • Class C Unpaid Realized Loss Amount As of any Distribution Date, the excess of (1) the Class C Applied Realized Loss Amount over (2) the sum of (x) all distributions in reduction of the Class C Unpaid Realized Loss Amounts on all previous Distribution Dates and (y) all increases in the Certificate Principal Balance of such Class C Certificates pursuant to the last sentence of the definition of "Certificate Principal Balance."

  • Unpaid Realized Loss Amount With respect to any Class A Certificates and as to any Distribution Date, is the excess of Applied Realized Loss Amounts with respect to such Class over the sum of all distributions in reduction of the Applied Realized Loss Amounts on all previous Distribution Dates. Any amounts distributed to the Class A Certificates in respect of any Unpaid Realized Loss Amount shall not be applied to reduce the Certificate Principal Balance of such Class.

  • Distribution Amount means the principal amount of $42,500,000 for each of the COP Swap Counterparties, plus interest, on and after October 15, 2014, on the unpaid Net Amount at the rate applicable to obligations under the Postpetition Financing Agreement, payable in cash in the manner set forth in the COP Swap Settlement Agreement.

  • Loss Amount means the dollar amount of loss incurred and reported on the Monthly Certificate for a Shared-Loss Loan.

  • Unrealized losses means the fair market value of the cost to such Person of replacing such Rate Management Transaction as of the date of determination (assuming the Rate Management Transaction were to be terminated as of that date), and “unrealized profits” means the fair market value of the gain to such Person of replacing such Rate Management Transaction as of the date of determination (assuming such Rate Management Transaction were to be terminated as of that date).

  • Available Funds Cap Any of the Class A-1 Available Funds Cap, the Class A-2 Available Funds Cap or the Weighted Average Available Funds Cap.

  • Class B-4 Certificates The Certificates designated as “Class B-4” on the face thereof in substantially the form attached hereto as Exhibit A.

  • Net Loss Amount means the sum of Cumulative Loss Amounts under this Single Family Shared-Loss Agreement and Aggregate Net Charge-Offs under the Commercial Shared-Loss Agreement.