This question was closed without grading. Reason: Other
May 9, 2021 17:26
3 yrs ago
11 viewers *
Swedish term

"underskott som utnyttjas i kapital"

Swedish to English Bus/Financial Accounting
Hi,

I need help with this heading in a tax deklaration.

Thanks

Marta
Proposed translations (English)
3 +1 Loss that reduces capital

Discussion

Marta Riosalido (asker) May 20, 2021:
Hi, I know it is not an explanation of "underskott...", but this is the only context I have.
Christopher Schröder May 13, 2021:
Marta, I don't think "Vinst vid avyttring av näringsfastighet/näringsbostadsrätt och underskott i andelshus" is an explanation of "Underskott som utnyttjas i kapital". I think they're separate things included in R46.
Marta Riosalido (asker) May 11, 2021:
"R46: Underskott som utnyttjas i kapital. Vinst vid avyttring av näringsfastighet/näringsbostadsrätt och underskott i andelshus".
Christopher Schröder May 10, 2021:
I think the answer is wrong but I’m not sure without further research. I think this means losses that can be deducted from investment income (inkomst av kapital).

Proposed translations

+1
14 hrs

Loss that reduces capital

By itself, this phrase doesn't make a lot of sense, which is bad as headings always need to be clear, so I'm assuming that the loss is used somehow to reduce the amount of taxable capital. Based on that assumption, I suggest “Loss that reduces capital”. I would need a greater context, however, to confirm this.
Peer comment(s):

agree Adrian MM. : with this interpretation of erosion of capital, except it is not the latter that is taxable. Rather, no loss relief deductible from profits can be claimed for the part of such capital as is 'eaten into'...
55 mins
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