Glossary entry

Swedish term or phrase:

inkråmsgoodwill

English translation:

merger goodwill

Added to glossary by Paul Lambert
Oct 22, 2009 18:08
14 yrs ago
3 viewers *
Swedish term

inkråmsgoodwill

Swedish to English Bus/Financial Accounting Balance sheet
An item on a balance sheet. I certainly know what goodwill is but I have no idea how to translate the "inkråm" part.

Proposed translations

43 mins
Selected

merger goodwill

Take-over surplus or premium.

I prefer my giblets with chips dvs. med pommes frites.


Example sentence:

hemma i den juridiska delen, ... inkråmsgoodwill (ibid).Koncerngoodwill uppstår när ett företag förvärvar ett annat företag. epubl.luth.se/1402-1773/2007/232/LTU-CUPP-07232-SE.pdf

Peer comment(s):

neutral Charlesp : as a short form it works (as long as there is other text to put it in context of what it is referring to)
12 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks. (I did need a short form, indeed)"
13 hrs

goodwill arising from the purchase of the net assets of a business enterprise

goodwill arising from the purchase of the net assets of a business enterprise; in other words, the amount paid over the value of the net assets (net assets meaning the amount arrived at by deducting the material liabilities from the tangible assets).

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Note added at 13 hrs (2009-10-23 07:59:54 GMT)
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P.S. "inkråm" alone means "assets and liabilities," as in the sale of the "inkråm" would be the sale of the assets and liabilities (eg a takeover of a business). But to say "assets and liabilities goodwill" would not make sense for the term inkråmsgoodwill, as this is actually a shortened form (ie with words left out) to express a concept. The "inkråm" or the "assets and liabilities" also includes the goodwill purchased,, but this term seeks to identify that asset independently from the other (tangible) assets. So it is a particular type of asset.

I suppose you could call it "purchased goodwill" if you are looking for a short term to express this (as long as it was clear from the context that this goodwill was not purchased independently from the other assets).


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Note added at 13 hrs (2009-10-23 08:01:25 GMT)
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"purchased goodwill""
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14 hrs

goodwill upon acquisition

or simply goodwill. As I understand it, it's not possible to include goodwill on a balance sheet where a merger is involved -- only in acquisitions.

See http://books.google.com/books?id=1OUTXGDWeWoC&pg=PA534&lpg=P...
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