- carryforward rule
- SAP.фин. правило переноса
Универсальный англо-русский словарь. Академик.ру. 2011.
Универсальный англо-русский словарь. Академик.ру. 2011.
carryforward — car‧ry‧for‧ward [ˈkæriˌfɔːwəd ǁ ˌfɔːrwərd] noun [countable] ACCOUNTING TAX an amount of money earned or spent in a particular year which is carried forward from one accounting period to a later period, usually in order to reduce the amount of tax … Financial and business terms
Hedge fund — A hedge fund is a private investment fund open to a limited range of investors which is permitted by regulators to undertake a wider range of activities than other investment funds and which pays a performance fee to its investment manager.… … Wikipedia
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia