Karin Lindqvist (asker) Jul 20, 2011:

Thank you everyone for your input. What I really wanted to know was if if this is unique for Sweden or if it exists under a specific name English (thank you Chris for clarifying that). As I understand it, the concept of actually taxing 'negativa justerade anskaffningsutgifter' is new for this taxation period. I think I will go with 'cost', simply because 'acquisition cost' is such a well established term.

Chris Says Bye Jul 20, 2011:

Hmmmm I'm not convinced. If there were such a distinction, why would FAR mix and match costs and expenses in its "official" translation of the income statement?
Certainly there is no such distinction in English and I think it's academic here anyway. It's the tax cost of the shares plus/minus various other things.

Sven Petersson Jul 20, 2011:

Definition: Kostnader är periodiserade utgifter.

Chris Says Bye Jul 20, 2011:

I don't understand what Sven is arguing. Costs = expenses. And FAR should never be trusted blindly. Whatever.
I would just call it "negative adjusted cost" but this is a specifically Swedish tax thing so call it what you want really!