Preparation of phosphoric acid ester compounds (I) comprises reaction of phosphoric acid or its derivative comprising orthophosphoric acid, tetraphosphorus decaoxide or polyphosphoric acid with alkoxyalcohol compounds (A), where the phosphoric acid or its derivative and (A) are present in the molar ratio of 1:2.5-1:3.3, and the reaction is carried out at 200-240[deg] C, preferably 220-230[deg] C. Preparation of phosphoric acid ester compounds of formula (R 1-(OA 1) x-O-P(=O)(O-(A 2O) yR 2)(O-(A 3O) zR 3)) (I) comprises reaction of phosphoric acid or its derivative comprising orthophosphoric acid, tetraphosphorus decaoxide or polyphosphoric acid with alkoxyalcohol compounds (A) of formulae (R 1-(OA 1) x-OH), (R 2-(OA 2) y-OH) and (R 1-(OA 3) z-OH), where the phosphoric acid or its derivative and (A) are present in the molar ratio of 1:2.5-1:3.3, and the reaction is carried out at 200-240[deg] C, preferably 220-230[deg] C. R 1-R 36-30C (preferably 12-18C) saturated alkyl, 6-30C (preferably 12-18C) unsaturated alkenyl or aryl, preferably phenyl (optionally substituted with 1-3 alkyl having 3-18C, preferably 4-12C); (OA 1) x, (A 2O) y, (A 3O) zCH 2CH 2O, C 3H 6O or C 4H 8O, where the group can be arranged in block or statistical distribution; and x-z : 10-150, preferably 51-100. An independent claim is included for the phosphoric acid ester compounds (I) prepared by the process.
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