Net Operating LossesTaxesDebtEquityCashWe examine the relation between corporate cash holdings and tax net operating loss carryforwards (NOLs). Prior literature demonstrates that firms should distribdoi:10.2139/ssrn.3185018Heitzman, ShaneLester, Rebecca...
[translate] aout of straight parts 在平直的零件外面 [translate] aCOURTAULDS COURTAULDS [translate] afigure stretch distance 图舒展距离 [translate] anet operating loss carryforwards 净营业损失carryforwards [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 ...
corp.taiwanmobile.com [...] adjustments required by tax law and the use of existingloss carryforwards(thelosscarryforward period is seven years), there are [...] gza.ch gza.ch 一 除了红利和资本利得收入的参股税务豁免、按税法要求进行的调 整以及既有损失的结转(结转期为7年),法定利润和应税...
You can carry forward net operating losses indefinitely for tax reduction purposes, after which time it has no value. To carry forward the amount, you’ll need to include a statement with your tax return for the NOL year saying that you’re doing so. What Is a Net Operating Loss Deduction...
A net operating loss (NOL) or tax loss carryforward is a tax provision that allows firms to carry forward losses from prior years to offset future profits, and, therefore, lower future income taxes. Tax loss carryforwards exist so that the total lifetime taxes for a firm will, in theory...
36 Operating Loss Carryforward 营业损失抵后 当期净营业损失扣抵将来年份应纳税收入。 37 Operating Profit 营业利润 从企业持续经营的核心业务所得的利润。 38 Operating Profit Margin 营业利润率 以营业利润除以销售额所得的一项财务比率。(又称“营业利润百分比”) ...
Before considfering a net operating loss carryforward of 80 million, fama corporation reported 200 million of pretax accounting and taxable income in the current year. 收入税率所有往年是40%。 在本年度的1月1日新的税法被立法了,立刻reducting率到30%有效。 Fama的所得税付得起本年度是 2013-05-23...
2013-11, "Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss or a Tax Credit Carryforward Exists (a consensus of the Emerging Issues Task Force)," which states that an unrecognized tax benefit, or a 在2013年7...
forward rate agreement or "FRA" (a hedging instrument in the form of an over- the-counter forward agreement that determines an interest rate to be paid or received on a loan or deposit, beginning at some time in the future), and then in 1997 it created the market for coal derivatives....
A farming business, for example, may have significantprofitsand a large tax payment in one year, then incur an NOL in the next, followed by another profitable year. To smooth the tax burden, the loss carryforward provision allows for the NOL in the second year to offset taxes due in the...