unabsorbed loss meaning in English

未吸纳亏损

If the aggregate amount of an individual taxpayer s losses and deductions exceeds the total income of the individual taxpayer , such excess must first be set off against the total income of his her spouse before carried forward . the maximum amount that can be carried forward to be set off against the total income of the individual taxpayer for future years of assessment is the unabsorbed losses
如该个别人士的扣除款额与亏损款额的总和超出其入息总额，该超出的款额应在抵销其配偶入息总额后方可结转，以抵销未来各课税年度该个别人士的入息总额，而该结转馀款不应超逾该个别人士未能抵销的亏损款额。