---
title: "Report VV"
description: "Der Report VV im Bereich [Teil-] Konzern aggregiert die steuerlichen Verlustvorträge der untergeordneten bzw. abhängigen Einzelgesellschaften. Dabei werden die Eingaben im Arbeitsbereich Verlustvortrag auf Einzelgesellschaftsebene zugrunde gelegt."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/sub-group/reports-sub-group/report-vv
language: en
last_updated: 2026-05-28
---
# Report DT (LCF)

## 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](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/loss-carry-forward.md) workspace at the level of individual companies are used as the basis.

## 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:

") Report DT (LCF)

{% info-box %}
The report is only displayed for companies for which the check box **(Sub-) Group** is activated in the master data in the [Companies](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/companies.md) workspace.
{% /info-box %}

## 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 |