opgørelser

Opgørelse is a Danish noun referring to the act of calculating, determining, or settling sums, accounts, or claims. The term exists in singular form (opgørelse) and plural form (opgørelser). It is commonly used across financial, administrative, legal, and public contexts to denote the process of bringing figures or obligations to a final, formal conclusion, often accompanied by a report or statement.

In finance and accounting, opgørelse describes the closing of books, reconciliation of accounts, or final settlement of amounts owed between parties. In taxation and public administration, it is often used for official statements such as the annual tax assessment (årsopgørelse) or the calculation of liabilities and entitlements. In law and civil administration, opgørelse can refer to the settlement of claims or damages (opgørelse af krav or erstatning). In welfare, pension, and social security systems, it can denote the calculation of benefits or entitlements (opgørelse af ydelser).

The typical opgørelse process involves data collection, verification, calculation, and the preparation of an official document or report. The resulting opgørelse may be binding, subject to review, or require further action such as payment, adjustment, or appeals, depending on the context and governing rules.

See also terms related to settlement and calculation, such as afregning, gældsopgørelse, and årsopgørelse. Note that opgørelse is distinct from opgør, which has other meanings such as confrontation or showdown.