Swedish to English Bus/Financial Accounting Annual report

Hi - I'm trying to verify the EN translation for this Finlandswedish account term. I've found Resultatregleringar as "accrued income" on a Finnish trilingual glossary and elsewhere Resultatregleringar (passiva) as accrued expenses. In my document "Resultatregleringar" is followed by the entry PASSIVA TOTALT in one spot, and Resultatregleringar is followed by Resultatregleringar (activa) in another. I have the feeling the underlying concept encompasses more than simply "accrued income"/

Any help is most welcome!

There is an existing entry for Resultatregleringar but it does not fit at all in my contexts.

Thanks!