Glossary entry (derived from question below)
Swedish term or phrase:
skattfordran underskottsavdrag
English translation:
deferred tax asset - tax loss carryforward
Added to glossary by
Deane Goltermann
Aug 6, 2016 01:10
7 yrs ago
8 viewers *
Swedish term
Canada
Fast, friendly and flexible.
Native in: English (Variants: US, Canadian) 
Works in: Swedish to English, Danish to English, Norwegian to English, and 1 more.
skattfordran underskottsavdrag
Swedish to English
Bus/Financial
Finance (general)
Unused tax credits? Unused losses carried forward?
Proposed translations
(English)
| 4 +1 | deferred tax asset - tax loss carryforward |
Deane Goltermann
|
| 2 | (deferred) tax claim for loss (hold-over) relief |
Adrian MM. (X)
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Change log
Aug 16, 2016 15:37: Deane Goltermann Created KOG entry
Proposed translations
+1
8 days
Deane Goltermann
Sweden
Sweden
Native in Swedish
&
English
Specializes in field
Sweden
Easy reading - Good writing
Native in: English 
, Swedish
Works in: Swedish to English
Related KudoZ points
:
126
Selected
deferred tax asset - tax loss carryforward
Fairly sure here, but would like more context. This suggestion covers both your terms, tho I can't say I've seen this as a single term, but your context will tell.
Nowadays, I stick to these kinds of references (http://www.iasplus.com/en/standards/ias/ias12). Some fun reading to use to match your context.
Nowadays, I stick to these kinds of references (http://www.iasplus.com/en/standards/ias/ias12). Some fun reading to use to match your context.
4 KudoZ points awarded for this answer.
7 hrs
Swedish term (edited):
(uppskjuten) skattfordran underskottsavdrag
(deferred) tax claim for loss (hold-over) relief
as opposed to a 'deduction for a tax claim write-off' though usually tax claims vs. bad debts are not usually written off....
I image - or guess in American - the tax claim is for Skr 1,500. The trader has made a trading loss of Skr 500 - deduct that amount.
I'm unsure of the timing of any 'uppskjuten' - if refers to the claim would be deferred vs relief held over to another accountg period.
I image - or guess in American - the tax claim is for Skr 1,500. The trader has made a trading loss of Skr 500 - deduct that amount.
I'm unsure of the timing of any 'uppskjuten' - if refers to the claim would be deferred vs relief held over to another accountg period.
Example sentence:
När en redovisningsenhet redovisar en skattemässig förlust under ett räkenskapsår har redovisningsenheten möjlighet att spara ett underskottsavdrag motsvarande den redovisade förlusten under en obestämd framtid.
Ett underskottsavdrag kan kvittas mot framtida skattemässiga vinster och har därför ett värde i form av en *uppskjuten skattefordran motsvarande underskottsavdraget multiplicerat med den gällande skattesatsen* för inkomstskatt.
Peer comment(s):
| neutral |
Charlesp
: I'd agree, but I don't know where "relief" comes from
9 days
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relief is added for UK revenue consumption.
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