but there is a better term, I'll try to think of it and come back to you - this may help you along in the meantime

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Note added at 36 mins (2005-04-29 10:43:46 GMT)
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Looks like this is my final answer after all.

For corporate tax purposes, expenses and fees should be carefully structured
to avoid any so-called pre-consolidated losses that can only be offset ...
www.altassets.com/casefor/countries/2002/nz3061.php - 31k - Cached - Similar pages

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... deals with the order in which consolidated profits and losses can be reduced,
... individual members can not utilise their pre-consolidated results to a ...
www.dutchtax.net/Dutch/News/2004-08.pdf - Similar pages


[PDF] APTN Issue 15 final
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... Similarly to other losses incurred by the subsidiary pre-consolidated filing,
any capital loss ... As a basic rule, tax losses incurred pre-consolidated ...
www.pwchk.com/home/webmedia/ 1038449572769/APTN15_Japan.pdf - Similar pages


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... limitation on the carry-forward of pre-consolidated losses. The EBC is
disappointed that in many cases recent developments are likely to make the trade ...
www.eujapan.com/roundtable/ ebc_white_paper_2003_english.pdf - Similar pages

[
[PDF] MANAGEMENT’S DISCUSSION AND ANALYSIS OF RESULTS OF OPERATIONS AND ...
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... Net losses for the three and six months ended February 29, ... common share
on a pre-consolidated basis and one-half of one common share purchase ...