Cosco said its losses from changes in value of forward freight agreements it held totalled Rmb2.31bn in the first three quarters, but that was offset by gains of Rmb1.87bn on these contracts.

中国远洋表示，今年前3个季度，其持有的远期运费协议价值变动所导致的亏损总额为23.1亿元人民币，但这些合约上的收益也有18.7亿元人民币。

youdao

Accounting rules will be made more forward-looking—or loosened to prevent big losses coming all at once.

有的说会计规则将会制定得更有前瞻性——有的却说会计原则将被放松，防止重大损失一起到来。 究竟事态如何，这就看你听谁的了。

youdao

Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.

第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。

youdao

This requires recognizing losses in a forward looking way,".

VOA: standard.2009.04.24

Then it breaks into profit: should we tax purely that profit when it finally arrives or should they be allowed to carry forward those losses to offset against the profits?

FORBES: Facebook Doesn't Pay Taxes On Its Profits: So What?

In that case, you carry these losses forward until you sell the home.

FORBES: Homing In On Taxes

The working group's proposal forbids the current practice of carrying forward gains and losses on hedges into the period of the transaction that they are designed to offset.

ECONOMIST: Accounting