Terminal loss relief - Michael & Sean problem

Hi Sir, on the problem Michael & Sean (06/12) amended we have the following. Sean ceased trading on 31/12/2017. He prepared the accounts anualy on 31/12 The profits for the last 5 years were: 31/12/2013 - 21 300 31/12/2014 - 14 400 31/12/2015 - 18 900 31/12/2016 - 3700 31/12/2017 - (23 100) Unused overlap profits brought forward are 3 600. My question is why we add the overlap profits to the loss from 31/12/2017 as a loss. The solving says that we add the overlap profits to the loss of the year ended 31/12/2017, so the total loss will be 23 100 + 3 600 = 26 700 And only after, we set off against the profits from previous years Thank you