utsteding

Utsteding is a Norwegian term used primarily in finance and accounting to describe the total amount of financial instruments that have been issued but remain outstanding. In this sense, it denotes claims or obligations that are still active, rather than those that have been redeemed, repurchased, or matured.

Scope and use

The concept can apply to various types of instruments, including bonds, loans, and equity instruments such as shares that have been issued but not yet canceled or settled. In practice, the utsteding amount appears on financial statements as the portion of issued securities that is still outstanding, and it can affect a company’s liability or equity presentation depending on the instrument type.

Calculation

Utsteding is generally calculated as the total issued amount minus any redemptions, buybacks, or maturities up to a given reporting date. For example, if a company has issued 1,000 bonds and subsequently repurchased 200, the utsteding bonds would be 800.

Relation to other terms

Related terms include utstedelse (issuance), which describes the act of creating and placing instruments in circulation, and utestående or utestending (outstanding), which often appear in similar contexts to describe remaining unsettled amounts. The term is commonly used in corporate reporting, municipal accounts, and banking.

Notes

The precise usage and phrasing of utsteding can vary by sector and regulatory framework. In Norwegian financial literature and practice, it serves as a practical shorthand for tracking the portion of issued instruments that still represents a claim or obligation.

See also

Utstedelse, Utestående, Utlegg, Balance sheet.