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återläggning

English translation: adding back/re-entry/write-back


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:återläggning
English translation:adding back/re-entry/write-back
Entered by: Helen Johnson
Options:
- Contribute to this entry
- Include in personal glossary

09:42 Apr 20, 2007
Swedish to English translations [PRO]
Bus/Financial - Accounting / annual report
Swedish term or phrase: återläggning
Resultat efter finansiella poster med *återläggning* av finansiella kostnader i procent av genomsnittligt sysselsatt kapital.
Advice appreciated.
Helen Johnson
United Kingdom
Local time: 04:10
adding back/re-entry
Explanation:
I'm not an accountant, who would probably choose another term, but this is one example of how it's been translated.

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Note added at 2 hrs (2007-04-20 12:20:43 GMT)
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Add-back seems to be the term!
Net return
This is the true economic view of a company. It is calculated by recasting the financial statements of a business to eliminate direct and indirect owner-related expenses as well as extraordinary or non recurring items. This type of recast is known as an add-back. There might also be the converse, an add-on where the expenses are not realistic with beneficial rents or lower salaries being paid.
Selected response from:

xxxE2efour
United Kingdom
Local time: 04:10
Grading comment
Difficult to know whether to award points to you, Barry, or to Tom, as you were first but he confirmed everything. Since you answered first, I'll give them to you with thanks also to Tom for his explanations.
4 KudoZ points were awarded for this answer



Summary of answers provided
5reversal
Sven Petersson
4write-back; re-inclusion
Tom Thumb
4adjustment / return / restitution / reversal
Peter Linton
3 +1adding back/re-entryxxxE2efour


  

Answers


1 hr   confidence: Answerer confidence 5/5
reversal


Explanation:
:o)


    Reference: http://en.traction.se/websites/webb_filer/filbank/Trac_AR_20...
    Reference: http://www.traction.se/websites/webb_filer/filbank/%C3%85R_0...
Sven Petersson
Sweden
Local time: 05:10
Meets criteria
Native speaker of: Native in SwedishSwedish, Native in EnglishEnglish
PRO pts in category: 237
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
adjustment / return / restitution / reversal


Explanation:
There seems to be litte agreement. I have seveeral Swedish ARs with their English versions on a CD, and this single word is translated differently in 4 different ARs. So there is no "official" term.

Sven's "reversal" is a good safe choice.

Peter Linton
Local time: 04:10
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 73
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34 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
adding back/re-entry


Explanation:
I'm not an accountant, who would probably choose another term, but this is one example of how it's been translated.

--------------------------------------------------
Note added at 2 hrs (2007-04-20 12:20:43 GMT)
--------------------------------------------------

Add-back seems to be the term!
Net return
This is the true economic view of a company. It is calculated by recasting the financial statements of a business to eliminate direct and indirect owner-related expenses as well as extraordinary or non recurring items. This type of recast is known as an add-back. There might also be the converse, an add-on where the expenses are not realistic with beneficial rents or lower salaries being paid.


    Reference: http://www.studsvik.se/index.php?p=ir&s=finstat&t=definition...
xxxE2efour
United Kingdom
Local time: 04:10
Meets criteria
Native speaker of: Native in EnglishEnglish
PRO pts in category: 19
Grading comment
Difficult to know whether to award points to you, Barry, or to Tom, as you were first but he confirmed everything. Since you answered first, I'll give them to you with thanks also to Tom for his explanations.

Peer comments on this answer (and responses from the answerer)
agree  Tom Thumb: def. not reversal.
1 day21 hrs
  -> thanks I always thought återföring was reversal.
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1 day22 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
write-back; re-inclusion


Explanation:
Unless written off - which produce the opposite effect of a write-back - costs cannot be reversed. Only the entry can.

It's a pity Gullberg's dictionary has nothg to say about the matter.



Example sentence(s):
  • Resultatet med återläggning av goodwill och moderbolagskostnader hamnade på ca 18 MSEK. ... Däremot redovisar TurnIT ett rörelseresultat med återläggning av ...
  • ... to provide for the cost of long-term power purchase contracts from certain Class I ... to replace language re inclusion of costs of the contracts in the ...

    Reference: http://www.smallcap.se/articles/329/1/Turn-IT---Analys-04080...
    Reference: http://www.proz.com/kudoz/1859086
Tom Thumb
Local time: 05:10
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 36
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