skattfordran underskottsavdrag

English translation: deferred tax asset - tax loss carryforward

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:skattfordran underskottsavdrag
English translation:deferred tax asset - tax loss carryforward
Entered by: Deane Goltermann

01:10 Aug 6, 2016
Swedish to English translations [PRO]
Bus/Financial - Finance (general)
Swedish term or phrase: skattfordran underskottsavdrag
Unused tax credits? Unused losses carried forward?
David Rumsey
Canada
Local time: 09:17
deferred tax asset - tax loss carryforward
Explanation:
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.
Selected response from:

Deane Goltermann
Sweden
Local time: 18:17
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1deferred tax asset - tax loss carryforward
Deane Goltermann
2(deferred) tax claim for loss (hold-over) relief
Adrian MM. (X)


  

Answers


7 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
(uppskjuten) skattfordran underskottsavdrag
(deferred) tax claim for loss (hold-over) relief


Explanation:
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.

Example sentence(s):
  • 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.

    Reference: http://www.proz.com/kudoz/swedish_to_english/business_commer...
Adrian MM. (X)
Local time: 18:17
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 63

Peer comments on this answer (and responses from the answerer)
neutral  Charlesp: I'd agree, but I don't know where "relief" comes from
9 days
  -> relief is added for UK revenue consumption.
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8 days   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
deferred tax asset - tax loss carryforward


Explanation:
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.

Deane Goltermann
Sweden
Local time: 18:17
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in SwedishSwedish
PRO pts in category: 126

Peer comments on this answer (and responses from the answerer)
agree  Charlesp: and FAR
21 hrs
  -> Thanks, Charles!
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