This question was closed without grading. Reason: Answer found elsewhere
Mar 25, 2004 15:12
20 yrs ago
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Norwegian term

forvaltningsresultat

Norwegian to English Bus/Financial Accounting value added
EVA (economic value added) defineres som den merverdien som en virksomhet skaper i en gitt periode. Det er set samme som forvaltningsresultat, dvs. et justert regnskapsresultat etter skatt, med fradrag for en kapitalkostnad basert på selskapets veide kapitalkostnad.

I was thinking of "operating result" but slightly further on we have:

Slik beregnes forvaltningsresultatet:
Netto driftsresultat
- Investeringer
+/- Verdiutvikling av eiendommene
- Administrasjonskostnader
= Resultat etter markedsverdiendringer
- Skatt
- FORVALTNINGSRESULTAT

All suggestions gratefully received!

Proposed translations

5 mins

asset development result

Sounds good to me - but then I'm a rank amateur in the field.
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20 mins

performance result

kaster bare ut et forslag her; det synes å være i utstrakt bruk innen finans, og i sammenlignbare sammenhenger som din...
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28 mins

Net asset value

NAV is something mutual funds report every day as a result of the change in value of the portfolio they manage and report on.

Beware, there is a big difference between profits and operating results, and what you identify as EVA. Also there is a big difference between EVA and NAV. My advice, don't use EVA, which attempts to measure actual value contribution. Use change in asset value, which is what the summary of accounts actually describe.

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Note added at 1 day 5 hrs 17 mins (2004-03-26 20:30:00 GMT)
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More correct, change in net asset value
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