Revenue has advised with Revenue eBrief No. 65/11 that on the Form CT1 for accounting periods ending in 2011, each of the loss forward fields have been split into two parts-(a) and (b). Part (a) asks for the total amount of unused losses brought forward from earlier accounting periods and available for offset against the relevant income, and part (b) captures any unused losses that are available for carry forward to succeeding accounting periods. Readers should note that it is important that these fields are completed in full in all cases where there are losses coming forward into the accounting period.