Indestående

Indestående is a term used in finance and accounting to denote an amount that remains unsettled, unpaid, or not yet delivered. The concept is applied in various contexts where money or value is expected to change hands but has not yet done so. In regional usage, the form of the word may appear as indestående in Danish and Norwegian texts.

In accounting, indestående commonly refers to balances that have not yet been settled. This can include unpaid invoices, outstanding loans, or other payable and receivable items that still appear on statements. Businesses monitor indestående to assess liquidity, manage cash flow, and prioritize collections or repayments. The term is closely related to aging analysis, which categorizes indestående by time outstanding (for example, 30, 60, or 90 days).

In banking and custodial contexts, indestående can describe funds or assets held by a financial institution on behalf of another party that are not yet released or transferred. Examples include client funds held in trust, escrow amounts, or deposits that await processing. Such indestående holdings are typically governed by agreements that specify when they become available to the rightful owner or recipient.

Common related terms include forfalden (due and unpaid), tilgodehavende (receivables), and utestående beløp (outstanding amount). Proper handling of indestående involves accurate tracking, reconciliation with statements, and clear communication with counterparties to ensure timely settlement and accurate financial reporting.