Verditilfeller
Verditilfeller is a Norwegian term used in finance and business to denote events or processes by which latent value is converted into realized value. The word combines verdi (value) with tilfeller (cases or events). In practice, verditilfeller refer to moments when the value embedded in an asset, contract, or project is realized as cash, a balance‑sheet adjustment, or another tangible outcome. The concept is used mainly in Norwegian financial discussions and in comparative analyses where a distinction is made between unrealized value (paper gains) and realized value (actualized gains).
In finance and accounting, typical verditilfeller include the sale of an asset, exercise or assignment of options
Measurement of verditilfeller focuses on realized cash flow, timing, and the rate at which expected benefits