亏损转回 meaning in English

carry back of losses

I do not therefore propose to introduce any group loss relief or loss carry - back arrangements
基于上述理由，我不建议引入集团亏损宽免和本年亏损转回的安排。
Of these proposals , the most significant ones are for the introduction of group loss relief and loss carry - back arrangements
其中最主要的建议，是引入集团亏损宽免及本年亏损转回的安排。
While taxpayers who suffer losses in their businesses may be helped to a certain extent to tide over difficult times by loss carry - back arrangements , this would place enormous pressure on tax revenue during periods of economic downturn
至于本年亏损转回的宽免，虽然在某程度上可帮助业务有亏损的纳税人度过经营困难的时期，但在经济陷入低潮时，会对税收造成沉重压力。