SafeTex (asker) Nov 30, 2018:

@all Hello
Thanks again. I wish I could have split the points as "restatement" was also right in this case.

SafeTex (asker) Nov 26, 2018:

@ all Hello

I now think as I progress in the document that is being used generically for "translation" and "restatement" (revisions to earlier figures)
This is because subsequent paragraphs do speak of currency but I had a series of segments that spoke of the change of systems and how some results therefore change due to the different calculation methods

Thanks all for the super help as always.

SafeTex (asker) Nov 26, 2018:

@ all Hello

Agneta's reference is interesting but I'm not sure that my document is talking about currency conversions. It is probably more in reference to the change of systems

I also noticed that the tiny url reference uses the word "restatement" several times for "omräkning" further down in the document rather than "translation" as Agneta said

I think I'll have to ask the client

Thanks everyone for your input

SafeTex

Anna Herbst Nov 26, 2018:

Agneta Consider yourself the recipient of my points!

Agneta Pallinder Nov 25, 2018:

Currency or accounting rules or error correction In the IAS texts "omräkning", "omräkningsdifferenser" etc. usually refers to the result of currency fluctuations, and is usually expressed in English as "translation".
There is also provision for "omräkning", "restatement" of previously reported information if the company has changed its structure, or discovered an error, or started to use different accounting rules.
A handy tool for terminology comparison is the bilingual EN/SV presentation of IAS etc in Eurolex: https://tinyurl.com/y7g3ug4f.
Apologies if this is familiar to you already and I am trying to teach my grandmother (may she rest in peace) to suck eggs!