Module 19 min968 wordsFree — no account
Carrying forward: no time limit, but a ceiling
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 233 words · 2 min
Practical case
The computation Verrerie du Rhône SAS had not made
The company recorded a loss of 1 800 000 € in year N. It makes 1 200 000 € of taxable profit in N+1. No debt waiver has been granted to it. Question: how much loss can it offset in N+1, what profit stays taxable, and what becomes of the balance of the loss?
Hint: Build the ceiling in two steps before comparing it to the loss available. The profit is used twice: once for the ceiling, then for the offset.
Show the solution
The offset ceiling is 1 000 000 € increased by 50 % of the part of the profit exceeding that first figure. The profit being 1 200 000 €, the excess is 200 000 €, half of which is 100 000 €. The ceiling therefore stands at 1 100 000 €. The available loss, 1 800 000 €, exceeds that ceiling: the offset stops at 1 100 000 €. Taxable profit for N+1 becomes 1 200 000 − 1 100 000 = 100 000 €, on which tax is due. The balance of the loss, 1 800 000 − 1 100 000 = 700 000 €, is not lost: it is carried on the same terms to the following years, with no limit in time.
Answer: 1 100 000 € offset, 100 000 € of profit still taxable, 700 000 € of loss carried forward.
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