Realisoituneet

Realisoituneet is a Finnish past participle form, commonly used as an adjective meaning "realized" or "materialized." It is the plural form (realisoitunut in singular) derived from the verb realisoitua ("to be realized") or the causative realisoida ("to realize"), and functions in sentences to describe events, gains, losses, risks or assets that have become actual rather than potential.

In finance and accounting the term appears frequently to distinguish between unrealized and realized results: for example, realisoituneet voitot (realized gains) and realisoituneet tappiot (realized losses). It is also used of assets that have been liquidated or converted to cash (realisoituneet varat). In risk management and project reporting the phrase realisoituneet riskit denotes hazards that have occurred, as opposed to identified but unrealized risks.

Grammatically, realisoituneet is formed as the past passive participle and agrees in number and case with the noun it modifies. It is used both attributively (before a noun) and predicatively (after a verb) in spoken and written Finnish. The term is neutral and technical in tone when used in professional contexts, but it also appears in everyday language to indicate that expectations, plans or threats have come to pass. Related terms include realisoitua (to be realized), realisoida (to realize) and realisoituminen (realization process).