Glossary entry

Swedish term or phrase:

överreservering

English translation:

excess provision

Added to glossary by sans22 (X)
Sep 14, 2016 10:15
7 yrs ago
2 viewers *
Swedish term

överreservering

Swedish to English Bus/Financial Finance (general)
Kontot krediteras när en omstruktureringsreserv återförs till resultaträkningen på grund av överreservering, dvs. då de faktiska kostnaderna för omstruktureringen blev lägre än de beräknade kostnaderna.

Proposed translations

+1
8 mins
Selected

excess provision

Try this. They discuss this suggestion on p. 40


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Note added at 11 mins (2016-09-14 10:26:21 GMT)
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Another reference https://www.rbs.in/pdf/Policy-Debt-Restructuring-Mechanism-f...

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Note added at 47 mins (2016-09-14 11:02:07 GMT)
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Goggle 'excess provision" + IAS 37 for some specific reading for your context. over provision is used in many other contexts...ie. insurance and similar.
Peer comment(s):

agree Christopher Schröder : excess provisioning
26 mins
Thanks Chris!
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4 KudoZ points awarded for this answer. Comment: "Thanks a lot!"
38 mins

over-provisioning

(Many more Google hits.)
(Incidentally, "excess reserves" would be unsatisfactory because ambiguous -- it is more likely to apply to bank reserve capital.)

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Note added at 40 mins (2016-09-14 10:55:20 GMT)
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"excess provisioning", has very few Google hits. Fewer than 5000. I believe that "over-provisioning" is the most idiomatic term.
Peer comment(s):

neutral Christopher Schröder : Most of those hits are for a completely different usage (IT), but yes it would also be fine
2 hrs
Based on the many thousands of financial statements I have read, I believe "over-provisioning" is more idiomatic. Admittedly, most of those documents were in ENUS.
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