Thats the theory - If I own a business and show a loss maybe that will not come against my direct income this year. Make a profit next year and I will recoup the loss. All smoke and mirrors at the end of the day and can be played.
What value is a share trader to the general economy who makes losses year after year. What use are all the businesses that fail and have written off deductions in setting up - called enterprise and the cost thereof.
