Louisa Tchaicha (asker) Jun 30, 2013:

@Jane@rkiliings thank you for your much appreciated help and time :) I will open another thread.

Jane Proctor (X) Jun 28, 2013:

@ Louisa yes, you need to open another qu for "régime de reports fiscaux déficitaires".

rkillings Jun 28, 2013:

No, don't say 'deferred tax losses' The losses are not deferred -- they've already been realised and recognised on the income statement (for tax purposes)! It is the tax *asset* they represent that is deferred, i.e., recognised now as not available until some future date.
Think about it: FR reporter = EN carry forward; FR différer = EN defer. Your text isn't about pertes différées!

Louisa Tchaicha (asker) Jun 28, 2013:

thank you, yes It doesnt seem to be an "official" acronym.
I'm not sure whether to open another question for this, can you please tell me if the following makes sense?
régime de reports fiscaux déficitaires =deficitary tax deferral regime

Jane Proctor (X) Jun 28, 2013:

DTA Have a look at this: http://ec.europa.eu/internal_market/bank/docs/gebi/unicredit...
Personally however I'd be tempted to quietly drop the acronym

Louisa Tchaicha (asker) Jun 28, 2013:

@Jane@rkillings thank you for your confirmation, yes it should be in the plural, I think I will keep "tax loss deferrals" as there is no "en avance" in the text (but I understand that it is par défaut "en avance"?) There doesn't seem to be any abbreviation of this term in english (TLD) should I keep the French? Please forgive my ignorance on the subject :)
Please post your answers :) Thank you

rkillings Jun 28, 2013:

Jane has given you the answer Alternatively, 'tax loss carryforwards'. Tax regimes not uncommonly allow carrybacks as well, hence the distinction.

Jane Proctor (X) Jun 27, 2013:

IMO yes, but in the plural eg. tax losses carried forward