omsætningstab

Omsætningstab, or revenue loss, is a financial measure used in Danish accounting and finance to describe a shortfall in turnover relative to a reference level, such as a budget, forecast, or the previous period. It denotes how much revenue was not earned due to various causes rather than a direct loss of profit. The term is commonly used in financial analysis, risk management, and insurance discussions.

Causes of omsætningstab can be varied. Market downturns, dropping demand, loss of customers, increased competition, price reductions, supply chain problems, regulatory changes, and external events such as natural disasters or pandemics can all lead to reduced turnover. The concept is also relevant when assessing the impact of operational issues or strategic decisions on revenue.

Measurement of omsætningstab typically involves calculating the difference between expected or budgeted turnover and actual turnover in the same period. In practice, adjustments may be made for seasonality, price changes, and tax considerations (such as VAT) to reflect a consistent basis for comparison. In risk and insurance contexts, omsætningstab forms part of the calculation of potential revenue losses during a disruption.

In financial reporting, a significant omsætningstab affects gross revenue, gross margin, and operating result. It is usually presented as a performance metric or disclosed in notes rather than as a separate asset. In risk management and insurance, omsætningstab is central to business interruption claims, with payouts depending on policy terms and the period of interruption, including consideration of fixed costs and recoverable revenue.

Tax and planning discussions may reference related concepts such as loss carryforwards, where negative turnover or taxable losses can be offset against future income. The terminology and treatment vary by jurisdiction and accounting standards.