Report DT (LCF)
Last updated on 2026-04-16
Overview
The Report DT (LCF) in the [Sub-]Group area aggregates the tax losses carried forward of the subordinate or dependent individual companies. The entries made in the Loss carried forward workspace at the level of individual companies are used as the basis.
This article contains the following sections:
Navigation
The Report DT (LCF) workspace is opened under (Sub-)group | Reports | Report DT (LCF).
The Report DT (LCF) workspace is displayed, for example, as follows:
The report is only displayed for companies for which the check box (Sub-) Group is activated in the master data in the Companies workspace.
Report Structure
The report view is divided into three table sections:
- Expiry date of loss relief carry forward
- Amount and utilization of the losses carried forward specification of the deferred taxes incurred
- Total re-assessment unrecognised DTA
Columns and Their Meaning
The following columns are displayed in the Report DT (LCF):
Column
Description
Gross amount
Total amount of the tax losses carried forward before considering the usability and allowance
Thereof usable
Portion of the loss carried forward expected to be tax deductible in future periods
Thereof not usable
Portion of the loss carried forward classified as not usable (e. g. due to insufficient future profits or time restrictions)
Revaluation gross amount
Total allowance on the deferred tax assets from losses carried forward (Valuation Allowance)
Deferred tax assets short term
Tax asset that can be utilized within one year from losses carried forward
Revaluation deferred tax assets short term
Allowance on the short-term deferred tax assets
Deferred tax assets long term
Tax asset that can be utilized after more than one year from losses carried forward
Revaluation deferred tax assets long term
Allowance on the long-term deferred tax assets
Deferred tax assets
Total of all activated deferred tax assets from (short-term and long-term) losses carried forward
Unrecognized deferred tax asset
Total allowance on all activated (short-term and long-term) deferred tax assets