English: constructive retirementItalian translation: ritiro presunto 
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English to Italian translations [PRO]
Bus/Financial - Investment / Securities | | English term or phrase: constructive retirement | Si parla del ritiro delle azioni proprie di una società:
"The cost of treasury shares decreased by $xy, primarily due to the *constructive retirement* of $zz of treasury shares."
Come si traduce "constructive retirement" e di che cosa si tratta?
Grazie a tutti. |
| | | ritiro presunto | Explanation:
Ennio,
non sono affatto certa della traduzione, ma su internet ho trovato questa spiegazione riguardo alle obbligazioni, che credo ti possa essere utile.
Bonds Acquired from a Nonaffiliate
• Acquisition of the bonds of an affiliate by another company within the consolidated entity is referred to as constructive retirement.
• Although the bonds actually are not retired, they are treated as if they were retired in preparing consolidated financial statements.
Bonds Acquired from a Nonaffiliate
• When a constructive retirement occurs, the consolidated income statement for the period reports a gain or loss on debt retirement based on the difference between the carrying value of the bonds on the books of the debtor and the purchase price paid by the affiliate in acquiring the bonds.
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Note added at 14 mins (2006-03-07 11:24:49 GMT)
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Vedi anche questa diapositiva. potrebbe essere utile.
http://www.waycross.edu/faculty/bsmith/acctpp1.ppt#269,11,Di... 11 |
| Selected response from:
 Francesca Pesce
Italy
| Note from asker to answererGrazie Francesca.
4 KudoZ points were awarded for this answer |
|
8 mins confidence:   |
| ritiro presunto
Explanation:
Ennio,
non sono affatto certa della traduzione, ma su internet ho trovato questa spiegazione riguardo alle obbligazioni, che credo ti possa essere utile.
Bonds Acquired from a Nonaffiliate
• Acquisition of the bonds of an affiliate by another company within the consolidated entity is referred to as constructive retirement.
• Although the bonds actually are not retired, they are treated as if they were retired in preparing consolidated financial statements.
Bonds Acquired from a Nonaffiliate
• When a constructive retirement occurs, the consolidated income statement for the period reports a gain or loss on debt retirement based on the difference between the carrying value of the bonds on the books of the debtor and the purchase price paid by the affiliate in acquiring the bonds.
--------------------------------------------------
Note added at 14 mins (2006-03-07 11:24:49 GMT)
--------------------------------------------------
Vedi anche questa diapositiva. potrebbe essere utile.
http://www.waycross.edu/faculty/bsmith/acctpp1.ppt#269,11,Di... 11
| Francesca Pesce
Italy
Specializes in field
Native speaker of:  Italian
PRO pts in category: 150
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The translation workplace 
