Swedish term (edited): Ansvarsf�rbindelser avseende ej avskrivna erh�llna statliga bidrag �r slutligt reglerat

The Swed. does seem ambiguous.

I go for squared (up) in the sense of adjusted AND taken out of the accounts, as the precise amount of the liabilities, albeit contingent, is known.

PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS ... They should be reviewed at each balance sheet date and adjusted to reflect the current best ...