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restricted interest
delayed draw term loan

Glossary entry

English term or phrase:

restricted interest

Swedish translation:

upplupen räntekostnad

Added to glossary by Anders Dalström
Aug 22, 2023 17:58
9 mos ago
10 viewers *
English term

restricted interest

English to Swedish Bus/Financial Accounting
There are rules to help address timing differences between interest expense and EBITDA. Amounts of **restricted interest** are carried forward indefinitely. They may be deducted in a later period if there is sufficient interest allowance. Unused interest allowance can be carried forward for up to 5 years.

https://www.gov.uk/government/publications/corporation-tax-t...
Proposed translations (Swedish)
1 upplupen räntekostnad
5 -2 begränsade räntor

Discussion

Joakim Braun Aug 23, 2023:
Very Kudoz-y A generous measure of Dunning-Kruger is par for the course...
Anders Dalström (asker) Aug 23, 2023:
Gotta love the (artificially) inflated confidence, though... :-)
Joakim Braun Aug 23, 2023:
AI contribution The AI proposed translation is an interesting example of how AI works. A plausible-looking text is generated which is basically a statistically sound mishmash, misusing a number of existing terms that might be used in similar contexts. The text has a nice surface gloss, and the AI has even "understood" the gist, but stuff like "dra nytta av begränsade räntor" is laughably bad in an accounting context.

And of course "example sentences" made up by the AI itself are quite worthless.

Proposed translations

15 hrs
Selected

upplupen räntekostnad

Har inte sett uttrycket användas i den aktuella betydelsen. Men något i den stilen låter begripligt och redovisningsmässigt. Man ackumulerar kostnaden tills man får ränteintäkter att kvitta mot.

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Note added at 15 Stunden (2023-08-23 09:47:11 GMT)
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Eller "uppskjuten räntekostnad" (analogt med "uppskjuten skatt").
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3 KudoZ points awarded for this answer. Comment: "Thanks!"
-2
0 min

begränsade räntor

In this context, "restricted interest" refers to interest expenses that are subject to certain limitations or restrictions. The Swedish translation "begränsade räntor" accurately conveys this meaning.

Example sentences in Swedish:

1. Begränsade räntor kan föras över obegränsat, och de kan avdras vid senare perioder om det finns tillräckligt med ränteavdrag.
2. Oanvända ränteavdrag kan föras över upp till 5 år för att dra nytta av begränsade räntor.
This is an AI-generated answer.
Peer comment(s):
disagree Joakim Braun : "Begränsade räntor": never heard of it, no search hits, doesn't sound like a financial term (you'd use singular, "ränta"). Additionally, the example sentences are machine-invented. "Ränteavdrag" is never used like this - it would be "räntekostnader".
15 hrs
disagree Linda Gunnarson : What new hell is this? Seriously.
23 hrs
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