Realisationsvinst

Realisationsvinst is the profit realized on the disposal of an asset when the sale price exceeds the asset’s carrying amount in the balance sheet. It is the difference between the net proceeds from the sale and the asset’s recorded value (the acquisition cost adjusted for accumulated depreciation or impairment) and any directly attributable disposal costs. If the sale price is lower than the carrying amount, the result is a realisationsförlust (realised loss).

In accounting terms, realisationsvinst is recognized at the disposal date. The asset is removed from the balance sheet, and the difference between sale proceeds and carrying amount is recorded in the income statement, typically within profit or loss from ordinary activities or as a separate line item for gains on disposal, depending on the asset category and accounting framework (such as IFRS or national GAAP).

Tax and reporting implications vary by jurisdiction. In many systems, realisationsvinst is taxable as capital gain or as ordinary income, depending on the asset and the taxpayer. The tax base generally corresponds to the realized gain, with the acquisition cost and any depreciation or adjustments shaping the calculation. Some regimes offer exemptions, preferential rates for certain asset types, or rules distinguishing personal vs corporate taxation.

Realisationsvinst contrasts with unrealised gains, which reflect changes in fair value that have not yet been realized through a sale. Understanding the distinction is important for both financial reporting and tax planning, as realised gains affect reported earnings and tax liabilities only when the asset is sold.