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12:23 Nov 30, 2008
Norwegian to English translations [PRO]
Bus/Financial - Accounting
Norwegian term or phrase: memoriakonti
Memoriakontiene er en del av balanseoppstillingen til kommunene/fylkeskommunene. Memoriakontiene er nødvendige tilleggsopplysninger til balansen og fungerer som huskeliste om enkelte konti i balansen, blant annet lån som er tatt opp men ikke brukt ennå.
Carole Hognestad
Local time: 23:54

Summary of answers provided
3accounts for unused borrowed capital
jeffrey engberg
2off-balance sheet accounts/activities

Discussion entries: 1



18 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
accounts for unused borrowed capital

How would this work?

jeffrey engberg
Local time: 23:54
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
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2 days 18 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
off-balance sheet accounts/activities

Could this be what is today known as "off-balance sheet accounts"?

"Off-balance-sheet commitments: In the ordinary course of business, the Agency enters into credit related commitments, which are recorded in off-balance-sheet accounts and primarily include guarantees, letters of credit and unused parts of granted loans. Such financial commitments are recorded in the Agency’s balance sheet if and when they become payable."

    Reference: http://www.igabih.com/IGA_report_final_2005_ENG_040806.pdf
Local time: 23:54
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Native speaker of: English
PRO pts in category: 24
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