Rollforward LCF
Last updated on 2026-01-30
Overview
The opening balances of the fiscal year are rolled forward to the closing balance for each type of loss carried forward in the Rollforward LCF workspace.
The Rollforward LCF workspace is not relevant to German companies and is therefore only available to companies from other countries.
This article contains the following sections:
Navigation
You can access the Rollforward LCF workspace under Company | Current Taxes | Rollforward LCF.
The Rollforward LCF workspace is displayed as follows, for example:
Columns in the 'Rollforward LCF' Workspace
The closing balance of the prior period is displayed in this column via a link with the prior period defined in Income Taxes. It serves as the starting point for the roll forward of the current year.
Adjustments to the closing balances of the prior period may be caused, among other things, by true-up effects. If a true-up period is created in Income Taxes, the adjustment amount determined on this basis is displayed as a proposed value. The prior period can also be manually adjusted in this column. Adjustments from the prior period result in reconciliation items for the TRR.
The Utilisation / Addition current period column cannot be edited and is linked to the detailed tax workspaces / tax forms:
Domestic (German Tax Law)
Utilization
Allocation
Current Taxes
Corporate income tax:
Row 70/70a (Total column)
Local tax:
Row 148 (Total column)
Current Taxes
Corporate income tax: row 28 (Total column)
Trade tax: row 37 (Total column)
Foreign Countries
Utilization
Allocation
Current Taxes
Corporate income tax
Row 12 (Corporate income tax column)
Local Tax:
Row 12 (Local tax column)
Current Taxes
Corporate income tax: row 13 (Corporate income tax column)
Trade tax (local tax): row 13 (Local tax column)
Manual adjustments that affect the current fiscal year can be made in this column. In this respect, the input cell is used for issues in which the tax law provides for the forfeiture of losses carried forward.
The closing balance is determined automatically. The value is transferred to the "Gross amount" column (row: "unlimited) in the LCF workspace for each loss type.
Options
The following options are available in the Rollforward LCF workspace:
Option
Description
Save
Saves your entries.
LCF (DT)...
Opens the LCF workspace in the Deferred Taxes functional area.