This is the 12086th most frequent Swedish word.
resultatutjämningsreserven
Resultatutjämningsreserven: The profit equalization reserve, used in Swedish accounting to smooth financial results over time for taxation purposes.
Here, 'resultatutjämningsreserv' is used to describe a specific financial reserve established to stabilize company earnings.
Företaget använde sin resultatutjämningsreserv för att absorbera årets ekonomiska förlust.
The company used its result equalization reserve to absorb this year's financial loss.
In this sentence, 'resultatutjämningsreserv' is referred to as regulated by law for specific applications within financial management.
Resultatutjämningsreserven ska enligt lagen enbart användas vid särskilda behov.
The result equalization reserve should only be used in special circumstances according to the law.
Here, 'resultatutjämningsreserv' is characterized as insufficient in amount for financial purposes, highlighting its role in mitigating risks.