Delår

Delår is a term used in several Nordic languages, notably Norwegian and Danish, to denote a period within a calendar or fiscal year that is shorter than a full year. It is commonly rendered in English as “interim period” or “partial year.” The word is formed from del, meaning part, and år, meaning year.

In accounting and corporate reporting, delår refers to interim periods for which financial results are disclosed before the end of the fiscal year. The most common forms are half-year (six months) and quarter-year (three months) periods. The exact length and the naming of the period depend on national regulations and company policy; many jurisdictions require a semi-annual or quarterly update for listed companies, while others may use different intervals.

Delår data serves purposes such as budgeting, forecasting, and performance assessment, providing stakeholders with more frequent insight than the annual report. It can also appear in statistical reporting to present partial-year results. In Swedish, the term delår is understood similarly, though kvartal is more commonly used for a specific three-month period.

See also: annual report, interim report, semi-annual. The concept is primarily associated with Nordic accounting and statistical contexts; in English-language finance, the closest equivalents are interim period or interim report, used to describe financial results released before the full-year conclusion.