Paul Lambert Oct 15, 2018:

Fair enough... Fair enough, Charles (and Chris).
Everyone has his own way of going about it.
I did not mean to suggest that I do not appreciate Chris's input. He has saved many a translation for me in the past.

Charlesp Oct 15, 2018:

Note to Ivana Nikolic Yes, it can't be translated literally - however it is a standard term appearing in almost all Swedish annual reports. So the "exact equivalet" would be what FAR says it is.

Charlesp Oct 15, 2018:

RE Paul's comment re Chris Paul is right, however I do need to comment that Chris doesn't like to get Kudoz points (for some reason), but always offers very helpful and insightful advice and comments.

That's his choice how he wants to contribute, and either way, it is a useful contribution to the Proz community.

Ivana Nikolic (asker) Oct 8, 2018:

Thanks guys! As I understood there is no exact equivalent. I appreciate your help. Haven't come across this before.

Paul Lambert Oct 8, 2018:

Post your alternative C'mon Chris. If you can help, post an alternative for Ivana to consider.

No more hit-and-run criticisms. Man up and put yourself on the line by offering a better translation. You could be right!

And state "5", i.e., that you are sure. No more wishy-washy answers.

Christopher Schröder Oct 8, 2018:

These are adjustments made to arrive at a lower pre-tax profit and so save tax. Paul's definition is how net profit is split between dividends and retained earnings. Two different things. And just because lots of Swedish translators call them appropriations doesn't mean it's a good translation - even FAR gives a more informative alternative.