The field is loaded if the total of the credit and debit entries displays a debit balance, between the start date of the fiscal year and the start date of the inquiry..
The carry forward amounts are included or not according to the criterion selection ([Criteria] button).
If the inquiry concerns several fiscal years, the intermediary carry forward periods are not taken into account.
Second case: the inquiry concerns a group of companies with fiscal years having different start and end dates.
In that case, the former balances are not displayed.