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periodisering

English translation: allocated over time / allocated to specific periods


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:periodisering
English translation:allocated over time / allocated to specific periods
Entered by: Paul Lambert
Options:
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19:25 Apr 22, 2007
Swedish to English translations [PRO]
Bus/Financial - Accounting / Commissions etc.
Swedish term or phrase: periodisering
Sentence given:
"ABC AB förbehåller sig att utbetala provisionsbelopp kalenderårvis i efterskott, baserat på det belopp som periodiseras till innevarande budgetår."
Paul Lambert
Sweden
Local time: 05:10
allocated over time / allocated to specific periods
Explanation:
Although I agree that "accruals" is often used in this context, for example periodiseringsprincipen = accruals basis of accounting, I think in this specific context it does not fully reflect the periodic element.

In fact FAR gives periodisering = distribution over a period of time, allocation to a particular period.

Therefore I think I would say something like

... based on the amounts allocated over time / to specific periods in the current financial year
Selected response from:

Peter Linton
Local time: 04:10
Grading comment
Yes. In this specific context, this proved to be the most useful answer. Thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2accrued
David Siebert
3allocated over time / allocated to specific periods
Peter Linton
3 -1recognize
Bjørnar Magnussen


  

Answers


30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
accrued


Explanation:
Hesitate to go against Bjørnar and Aagenæs, but periodisering is usually translated as accrued. :-)



David Siebert
Local time: 04:10
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 18

Peer comments on this answer (and responses from the answerer)
agree  Clare Barnes
1 hr

agree  Roald Toskedal
2 days19 hrs
Login to enter a peer comment (or grade)

13 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
allocated over time / allocated to specific periods


Explanation:
Although I agree that "accruals" is often used in this context, for example periodiseringsprincipen = accruals basis of accounting, I think in this specific context it does not fully reflect the periodic element.

In fact FAR gives periodisering = distribution over a period of time, allocation to a particular period.

Therefore I think I would say something like

... based on the amounts allocated over time / to specific periods in the current financial year


Peter Linton
Local time: 04:10
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 73
Grading comment
Yes. In this specific context, this proved to be the most useful answer. Thank you
Login to enter a peer comment (or grade)

6 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
recognize


Explanation:
According to Aagenæs' Norwegian-English economic dictionary.

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Note added at 7 mins (2007-04-22 19:32:11 GMT)
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Sentence in reference link: The amount will be recognized in the profit and loss in the fourth quarter of 2006.

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Note added at 16 hrs (2007-04-23 12:05:59 GMT)
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From Aagenæs: periodisere (tidspunkt for beskatning av inntekt, føring i regnskap osv.) recognition of income ● inntekter og utgifter er periodisert - income and expenses are recognised as they are earned or incurred


    Reference: http://www.stocklink.no/bin/Server?x-service=showMessage&mes...
Bjørnar Magnussen
Local time: 05:10
Specializes in field
Native speaker of: Native in NorwegianNorwegian
PRO pts in category: 17

Peer comments on this answer (and responses from the answerer)
disagree  Clare Barnes: This is referring to money put aside in previous year and accrued until the present financial year.
1 hr
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