Traduction de «Report de perte sur les exercices antérieurs » (Français → Anglais) :

It is accurate that over the last few years the RCMP has supplemented the national police services budget from carry-forward it has in its operating budget to cover any shortfall.

2.3. Description and explanation of the carry-overs from the years before the reference period.

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.

"(1a) In addition to those amounts recorded pursuant to paragraph (1)(c)(bb), Member States may permit or require account to be taken of all foreseeable liabilities and potential losses arising in the course of the financial year concerned or of a previous one, even if such liabilities or losses become apparent only between the date of the balance sheet and the date on which it is drawn up".

The aid authorized breaks down as follows: - aid totalling £800 million to cover operating losses of British Coal Corporation incurred in the 1989/90 financial year; - aid totalling £374 million and £203 million to cover losses of British Coal Corporation in 1987/88 and 1988/89 respectively; - aid totalling £500 million to British Coal Corporation for the constitution of a provision to cover compensation for hearing loss arising from production activities prior to 1989/90; - aid totalling £2 000 million to British Coal Corporation for the constitution of a provision for concessionary supplies of coal, smokeless fuel or, in certain cas ...[+++]es, a payment in kind to mineworkers on retirement, former mineworkers and their beneficiaries, in respect of production activities prior to the 1990/91 financial year; - a financial measure totalling £1 800 million reflecting the decline in the underlying value of British Coal Corporation's fixed assets.