Opgørelse

Opgørelse is a Danish noun that denotes the act or result of calculating, reconciling, or settling accounts. It refers to both the process of tallying amounts and the final statement that shows what is owed, paid, or due. In everyday language the term can indicate a calculated total or a formal financial statement.

In finance and business, opgørelse is used for bank statements (kontoopgørelse), reconciliation of accounts, or the settlement of invoices and claims (afregningsopgørelse). The verb opgøre means to calculate and settle, and opgørelsen is the outcome or document that results from the process.

In taxation, årsopgørelse refers to the annual tax assessment or tax return produced by the tax authority. Individuals use årsopgørelsen to verify tax payable or refund receivable. Similar opgørelser may be produced by other public administrations after settlements with citizens or businesses.

In legal and contractual contexts opgørelse can mean the settlement of claims or the closing of a dispute, including settlement of debts or portfolios between parties. The term is widely used across accounting, auditing, and financial reporting to describe the formal compilation and presentation of balances, totals, and due amounts.