Glossary entry (derived from question below)
Swedish term or phrase:
resultatregleringar (aktiva)
English translation:
accruals / year-end apportionments & adjustments (assets = income accrued & expenses prepaid)
Swedish term
Resultatregleringar (activa)
Any help is most welcome!
There is an existing entry for Resultatregleringar but it does not fit at all in my contexts.
Thanks!
4 | accruals / year-end apportionments & adjustments (assets = income accrued & expenses prepaid) | Adrian MM. |
Previous Proz question | SafeTex |
May 11, 2024 15:03: Adrian MM. changed "Edited KOG entry" from "<a href="/profile/853717">dmesnier's</a> old entry - "Resultatregleringar (activa)"" to ""accruals / year-end apportionments & adjustments (assets = income accrued & expenses prepaid) ""
May 11, 2024 15:04: Adrian MM. changed "Edited KOG entry" from "<a href="/profile/2688125">Adrian MM.'s</a> old entry - "Resultatregleringar (aktiva)"" to ""accruals / year-end apportionments & adjustments (assets = income accrued & expenses prepaid) ""
Proposed translations
accruals / year-end apportionments & adjustments (assets = income accrued & expenses prepaid)
resultatreglering > income (profit) adjustment; koncernen > intercompany profit adjustment, Gullberg (the later overlapping / mixed up with transfer pricing adjustment).
Do not conflate apportionments / splits with appropriations = distributions or set-aside of profit to reserves, plus sharing of trading *losses* as in the first weblink : 'apppropriations aimed at equalising reported net profit.'
IATE DE/EN for comparison: FINANCE accounting [BUSINESS AND COMPETITION] COM de Rechnungsabgrenzungsposten COM en prepayments and accrued income > en *accrual*
http://www.proz.com/kudoz/swedish-to-english/finance-general/1860968-resultatregleringar.html
Reference comments
Previous Proz question
neutral |
Adrian MM.
: Please read my answer *carefully*. Is my first webklink and IMO mixes up appropriation with apportionment, gives no refs. and introduces a non-existent concept of 'equalisation (adjustment?) of net profit'.
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