| gen. |
losses of previous years (ABelonogov); prior year losses (ABelonogov); past losses (1976, the IRS was not concerned with mismatches of past losses and future earned income, but instead concentrated on preserving the. United States tax on ... Alexander Demidov); historical losses (A bank should review the range of historical losses over the period used, rather than relying solely on the average historical loss rate, and should identify the ... | While historical loss experience provides a reasonable starting point for the institution's analysis, historical losses, or even recent trends in losses, do not by ... | The calculated historical losses were expressed as annual average values. Alexander Demidov) |
