Je was op zoek naar: terminskontraktens (Deens - Engels)

realiserede gevinster/ tab( realised gains/ losses): gevinster/ tab hidrørende fra differencen mellem en balanceposts salgspris og dens( justerede) anskaffelsespris. rentefuture( interest rate future): børshandlet terminskontrakt.
provisions for future liabilities and charges may not be used to adjust the value of assets. realised gains/ losses shall mean gains/ losses arising out of the difference between the sale price of a balance sheet item and its adjusted cost.