bokslutsdisposition

English translation: transfer to/from untaxed reserves

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:bokslutsdisposition
English translation:transfer to/from untaxed reserves
Entered by: Ivana Nikolic

09:27 Oct 8, 2018
Swedish to English translations [PRO]
Bus/Financial - Accounting / financial statement
Swedish term or phrase: bokslutsdisposition
Överavskrivningar
Förändring periodiseringsfond
Koncernbidrag, mottagna
Koncernbidrag, lämnade
Ivana Nikolic
Serbia
Local time: 17:47
transfer to/from untaxed reserves
Explanation:
What it is, is "Transfer to/from untaxed reserves"

However the stardard, accepted term used for Swedish annual reports is "Appropriations"

(So I agree with Chris, but the reality is that is what FAR recommends).
Selected response from:

Charlesp
Sweden
Local time: 17:47
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3Appropriations
Paul Lambert
5transfer to/from untaxed reserves
Charlesp


Discussion entries: 6





  

Answers


6 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
Appropriations


Explanation:
After the books are closed at year end, the Annual General Meeting decides how the proceeds are to be allocated.

Paul Lambert
Sweden
Local time: 17:47
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16

Peer comments on this answer (and responses from the answerer)
agree  Agneta Pallinder: Spot on!
17 mins
  -> Thank you.

neutral  Chris S: I've always thought this to be misleading translatorese. These are things they do to reduce tax, not how they distribute their profit.
26 mins
  -> That's all part of it, Chris. Some goes to dividends, some earnings are carried over. If there are tax consequences involved, that will all be covered. I think the Appropriations is what I see most often.

agree  Sven Petersson
7 hrs
  -> Thank you.

agree  Charlesp
6 days
  -> Thank you
Login to enter a peer comment (or grade)

6 days   confidence: Answerer confidence 5/5
transfer to/from untaxed reserves


Explanation:
What it is, is "Transfer to/from untaxed reserves"

However the stardard, accepted term used for Swedish annual reports is "Appropriations"

(So I agree with Chris, but the reality is that is what FAR recommends).

Charlesp
Sweden
Local time: 17:47
Specializes in field
Native speaker of: English
PRO pts in category: 26
Login to enter a peer comment (or grade)



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