Redovisat

Redovisat is the past participle and an adjective form of the Swedish verb redovisa, meaning to report, account for, or present information formally. It is used to describe information that has been prepared and presented in a report or financial statement, and it is common in both corporate and public sector reporting. In practice, redovisat often appears in phrases such as redovisat belopp or redovisat resultat.

Etymology and grammar: redovisat comes from redovisa plus the participle ending -at. Related forms include redovisning (the act or document of reporting) and redovisa (to report). As a participle, redovisat functions as an adjective or within compound phrases and is not a separate tense.

Usage and context: in financial reporting, redovisat indicates figures that have been prepared for dissemination to stakeholders and may be subject to audit. The term is common in Swedish accounting and public administration, appearing in annual reports (årsredovisning), financial statements (bokslut), budgets, and other disclosures, to denote information that has been formally presented rather than preliminary.

Examples: Företaget har redovisat en vinst på 2 miljoner kronor i årsredovisningen. Beloppet redovisat i balansräkningen uppgick till 10 miljoner kronor. Redovisat resultat för föregående år var negativt.

See also: redovisning, årsredovisning, bokslut, redovisningslagstiftning, revision.