Enter here the trade loss brought forward from earlier years or brought back from later years, as well as details of the allocation of any current period loss.
https://help.accounting.sage.com/en-gb/corporation-tax/Trade...

strata przeniesiona z lat poprzednich (niewykorzystana) = tax loss carried forward
https://www.proz.com/kudoz/polish-to-english/accounting/5963...

https://www.investopedia.com/terms/l/losscarryback.asp

What Is a Loss Carryback?
A loss carryback is an accounting term that describes a situation in which a business experiences a net operating loss and chooses to apply that loss to a prior year's tax return. This results in a lower tax bill for the year to which this "carried back" loss has been applied because it reduces the tax liabilities for that previous year.

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Note added at 23 hrs (2020-08-20 16:46:25 GMT)
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lub jak proponują w unijnych tekstach: przenoszenie strat na uprzednie okresy


Loss carry back is relatively rare in the practice of the Member States, and leads to excessive complexity.

Przenoszenie strat na uprzednie okresy stanowi w praktyce państw członkowskich względnie rzadkie zjawisko i prowadzi do...

https://www.linguee.pl/angielski-polski/tłumaczenie/loss car...

Pierwsza pozycja w tabelce w linku, podano źródło: eur-lex.europa.eu

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Note added at 23 hrs (2020-08-20 16:46:57 GMT)
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czyli strata przeniesiona na uprzedni okres