Oct 13, 2004 07:46
19 yrs ago
9 viewers *
Italian term
A beverages specialist
Native in: English 
Works in: Italian to English, English, English to Italian
extracontabile
Italian to English
Bus/Financial
Finance (general)
Hi folks. Can't seem to find an equivalent for this term in a bank interim report.
Context:
In particolare il nuovo articolo 109...del T.U.I.R. consente di dedurre in via **extracontabile**, mediante indicazione in apposito prospetto della dichiarazione dei redditi, “gli ammortamenti di beni materiali e immateriali, le altre rettifiche di valore e gli accantonamenti...”.
and also as a caption in a table:
1. Natura delle rettifiche evidenziate in dichiarazione
2. Riserve indisponibili al 01 gennaio 2004
3. Incrementi per accantonamenti **extracontabili**
4. Decrementi per imputazione a conto economico
Thanks for any input here. BTW, I know it's not "off-balance sheet" since this corresponds to "fuori bilancio" in this report
Maximum
Derek
Context:
In particolare il nuovo articolo 109...del T.U.I.R. consente di dedurre in via **extracontabile**, mediante indicazione in apposito prospetto della dichiarazione dei redditi, “gli ammortamenti di beni materiali e immateriali, le altre rettifiche di valore e gli accantonamenti...”.
and also as a caption in a table:
1. Natura delle rettifiche evidenziate in dichiarazione
2. Riserve indisponibili al 01 gennaio 2004
3. Incrementi per accantonamenti **extracontabili**
4. Decrementi per imputazione a conto economico
Thanks for any input here. BTW, I know it's not "off-balance sheet" since this corresponds to "fuori bilancio" in this report
Maximum
Derek
Proposed translations
(English)
| 4 +3 | non-accounting |
Jonathan Morris
|
| 4 | non accounting, not entered in the accounts |
Giovanni Orlando
|
| 3 | non-trading |
KirstyMacC (X)
|
Proposed translations
+3
1 hr
Jonathan Morris
Native in English
Specializes in field
Expert on Business/Finance/Law/Life Sci
Native in: English
Works in: French to English, Portuguese to English, Italian to English, and 1 more.
Related KudoZ points
:
77
Selected
non-accounting
Codeluppi has 'non-accounting' or more clumsily 'not based on books' p.809
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Note added at 1 hr 10 mins (2004-10-13 08:56:40 GMT)
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hence in this context, would say \'on a non-accounting basis\' - i.e. for tax purposes, write-downs etc. can be offset directly against an income tax bill, without the need to modify the balance sheet and face the tax consequences that this entails.
--------------------------------------------------
Note added at 1 hr 10 mins (2004-10-13 08:56:40 GMT)
--------------------------------------------------
hence in this context, would say \'on a non-accounting basis\' - i.e. for tax purposes, write-downs etc. can be offset directly against an income tax bill, without the need to modify the balance sheet and face the tax consequences that this entails.
4 KudoZ points awarded for this answer.
Comment: "Thanks indeed Socrates: I'm afraid I was less than diligent because I neglected to search through Codeluppi. Thanks also to triskele (I did search the glossary, but I failed to enter extra contabile as two separate words - sorry) and Counsel for your alternative proposal.
Regards
Derek"
6 hrs
Giovanni Orlando
Italy
Italy
Native in English
Specializes in field
Italy
Specialised, meticulous, reliable
Native in: English (Variants: British, US) 
Works in: Italian to English
Related KudoZ points
:
19
non accounting, not entered in the accounts
Search the online glossary.
15 hrs
non-trading
Off-balance sheet was also my instinctive reaction. Maybe it's wider than fuori bilancio.
First one: 'as a non-trading expense ... the depreciation/write-offs of...
Second one: non-trading reserves (allowances/ appropriations?)
'... Increase in non-trading financial assets reserve, --, --, 2. ... Foreign currency translation reserve, 1 080, 2 986, 2 215. Non-trading financial assets reserve, 2, ...'
First one: 'as a non-trading expense ... the depreciation/write-offs of...
Second one: non-trading reserves (allowances/ appropriations?)
'... Increase in non-trading financial assets reserve, --, --, 2. ... Foreign currency translation reserve, 1 080, 2 986, 2 215. Non-trading financial assets reserve, 2, ...'
Reference:
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