This question was closed without grading. Reason: Other
Jan 11, 2010 17:59
14 yrs ago
1 viewer *
Norwegian term

disposisjonsfond

Norwegian to English Bus/Financial Accounting
...avsatt til disposisjonsfond...

Proposed translations

3 mins

contingency fund

Bare fyr løs...

definition of contingency fund - An amount kept in reserve to guard against possible losses.
www.investorwords.com/1069/contingency_fund.html
Peer comment(s):

agree Adrian MM. (X)
5 hrs
disagree Charlesp : Bjørnar is almot always right, but in this case I have to disagree. Litterally this may be correct, but that is not the term used in Annual Reports (esp not from scandanavia).
11 hrs
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3 mins

liquid reserve fund

According to "Dansk Engelsk Økonomisk Ordbog" (Dispositionsfond), and I am sure the Norwegian word means the same as the Danish.
Peer comment(s):

neutral Charlesp : sort of, but not really
11 hrs
Something went wrong...
29 mins

retained earnings

standard accounting term
Peer comment(s):

neutral Adrian MM. (X) : the preposition to 'retained earnings' doesn't work. Surely, it must be AS retained earnings.
5 hrs
disagree Charlesp : it is in fact retained earnings, but that is not the term used in Annual Reports for this.
11 hrs
agree Christopher Schröder
18 hrs
Thanks, my KPMG glossary also always used this!
Something went wrong...
19 hrs

distributable reserves

Another option
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+1
7 hrs

non-restricted reserves

:o)

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Note added at 19 hrs (2010-01-12 13:43:43 GMT)
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FAR confirms!

FAR does not proffer any alternative translations.
Peer comment(s):

agree Charlesp : this is what it is.
4 hrs
Thank you very much!
agree Helen Johnson
7 hrs
Thank you very much!
disagree Christopher Schröder : Too Scandi (why use a Scandi construct when there are at least two perfectly valid English equivalents? The asker clearly hasn't a clue about accounts, so chances are the client is no expert either and could use something they are familiar with)
11 hrs
What's your point? - "Disposisjonsfond" is a Scandinavian concept. The translation should convey what kind of reserve it is!
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