Realiserade

Realiserade is a Swedish term formed as the past participle of the verb realisera. It denotes that something has been made real or turned into a concrete outcome. In everyday language, it can refer to turning a plan or dream into reality. In finance and accounting, realiserade refers specifically to profits or losses that have been finalized by completing a transaction, typically the sale of an asset.

Etymology and grammar: Realisera is borrowed from French réaliser, with the past participle realiserad used as an adjective or as part of compound tenses. The related noun form is realisation (or realisering in Swedish), and the opposite concept is orealiserad, meaning unrealized.

Usage in finance and accounting: Realiserade vinster or realiserad vinst means gains that have been realized through a sale or disposition of an asset. Realiserade förluster denotes realized losses. Unrealized gains or losses are usually described as orealiserade vinster/förluster, reflecting value changes that have not yet been crystallized into a cash transaction. In financial reporting, realiserade amounts are typically recorded on the income statement, while orealiserade amounts are disclosed in notes or in equity sections until a realization event occurs.

Examples: “Företaget sålde aktierna och uppnådde en realiserad vinst på två miljoner kronor.” “Bolaget realiserade sina planer att expandera genom att öppna nya butiker under året.”

See also: realisation, realisera, orealiserad, unrealized.