Harpreet Singh kapula (asker) Dec 25, 2020:

@Port City Thank you for your explanation.

Port City Dec 24, 2020:

Apology Sorry I mistook 繰入 as 繰越. The provision is simply for the previous year. (My point for the 過年度 remains the same.)

Port City Dec 23, 2020:

brought forward from the previous year 過年度 here only refers to the previous fiscal year rather than non-specific prior year(s). 過年度〇〇〇繰入額 is the amount brought forward (carried forward) from the previous year. I would suggest "provisions for product warranty brought forward from the previous year" for 過年度製品保証等引当金繰入額.