Glossary entry (derived from question below)
Swedish term or phrase:
återläggning
English translation:
adding back/re-entry/write-back
Added to glossary by
Helen Johnson
Apr 20, 2007 09:42
17 yrs ago
9 viewers *
Swedish term
United Kingdom
Taught MA translation at Uni of Surrey
Native in: English 
Works in: Swedish to English, Danish to English, Norwegian to English
återläggning
Swedish to English
Bus/Financial
Accounting
annual report
Resultat efter finansiella poster med *återläggning* av finansiella kostnader i procent av genomsnittligt sysselsatt kapital.
Advice appreciated.
Advice appreciated.
Proposed translations
(English)
| 3 +1 | adding back/re-entry |
E2efour (X)
|
| 5 | reversal |
Sven Petersson
|
| 4 | adjustment / return / restitution / reversal |
Peter Linton (X)
|
| 4 | write-back; re-inclusion |
Adrian MM. (X)
|
Proposed translations
+1
34 mins
Selected
adding back/re-entry
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.
--------------------------------------------------
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.
4 KudoZ points awarded for this answer.
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."
1 hr
Sven Petersson
Sweden
Sweden
Native in Swedish
&
English
Sweden
Medical Translator
Native in: Swedish 
, English
Works in: English to Swedish, Danish to Swedish, German to Swedish, and 13 more.
Related KudoZ points
:
263
2 hrs
adjustment / return / restitution / reversal
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.
Sven's "reversal" is a good safe choice.
1 day 22 hrs
write-back; re-inclusion
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.
It's a pity Gullberg's dictionary has nothg to say about the matter.
Example sentence:
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 ...
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