earnings restatement

Norwegian translation: korrigerte regnskaper

08:19 Jul 24, 2015
English to Norwegian translations [PRO]
Bus/Financial - Finance (general) / Accounting / financial statements
English term or phrase: earnings restatement
Noen som vet om vi har et tilsvarende uttrykk på norsk?

Her er en beskrivelse:
Restatements take place when a company revises earnings that it previously reported as being accurate and official. The reason behind the restatement is usually an accounting irregularity, a.k.a., an accounting error that gave investors a rosier picture of the company's finances than was actually the case.

The reason earnings restatements are in the news these days is that companies are coming under greater scrutiny by the public and the government since the recent Enron, WorldCom and other major debacles. Company CEOs and CFOs are worried, if not running scared, about being caught misstating figures and so to prevent further problems, they're turning to this strategy.

Og her er en kort definition:
An earnings restatement, also called an earnings recast, is the act of disclosing amended financial statements.
Hanne Aas
Norway
Local time: 21:59
Norwegian translation:korrigerte regnskaper
Explanation:
Ifb. Enron-skandalen ble "earnings restatement" oversatt med "korrigerte regnskaper". Sammenlign referansene under:

"Det tok bare 2-3 uker fra det tidspunkt SEC (The Securities and Exchange Commission) kontaktet Enron til selskapet frivillig innrømmet at regnskapet var feil, og sendte inn korrigerte regnskaper for de siste tre årene."
http://www.magma.no/enron-og-selskapets-revisor-utloeste-et-...

"The big question now for Enron and for Dynegy is whether bond rating agencies would react to Enron's earnings restatement as well ..."
http://www.forbes.com/2001/11/09/1109topnews.html
Selected response from:

Bjørnar Magnussen
Local time: 21:59
Grading comment
Takk igjen! :-)
4 KudoZ points were awarded for this answer



Summary of answers provided
4korrigerte regnskaper
Bjørnar Magnussen
3(selskapets) justerte fortjeneste
Hege Jakobsen Lepri


  

Answers


14 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
(selskapets) justerte fortjeneste


Explanation:
Dette er ikke egentlig mitt område, men sånn på sparket høres det riktig ut.

Referansene under skulle underbygge dette.


Example sentence(s):
  • Amerikanske Kimberly-Clark rapporterte en justert fortjeneste per aksje på 1,14 dollar for årets første kvartal.

    Reference: http://www.cw.no/artikkel/hp-tjener-mer-penger
    Reference: http://www.impentab.no/selge_bedrift/sporsmal_og_svar_bedrif...
Hege Jakobsen Lepri
Local time: 15:59
Works in field
Native speaker of: Native in NorwegianNorwegian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
neutral  Bjørnar Magnussen: "Justert fortjeneste" betyr at fortjenesten er justert for kapitalutvidelser, ikke at den er justert i ettertid: http://www.finansleksikon.no/Regnskap/J/Justert_fortjeneste_...
1 day 8 hrs
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1 day 23 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
korrigerte regnskaper


Explanation:
Ifb. Enron-skandalen ble "earnings restatement" oversatt med "korrigerte regnskaper". Sammenlign referansene under:

"Det tok bare 2-3 uker fra det tidspunkt SEC (The Securities and Exchange Commission) kontaktet Enron til selskapet frivillig innrømmet at regnskapet var feil, og sendte inn korrigerte regnskaper for de siste tre årene."
http://www.magma.no/enron-og-selskapets-revisor-utloeste-et-...

"The big question now for Enron and for Dynegy is whether bond rating agencies would react to Enron's earnings restatement as well ..."
http://www.forbes.com/2001/11/09/1109topnews.html

Bjørnar Magnussen
Local time: 21:59
Specializes in field
Native speaker of: Native in NorwegianNorwegian
PRO pts in category: 322
Grading comment
Takk igjen! :-)
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