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da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni

English translation: other non-current (or fixed) securities

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Italian term or phrase:	da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni
English translation:	other non-current (or fixed) securities
Entered by:	Michael Deliso

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05:08 Jul 30, 2006

Italian to English translations [PRO]
Bus/Financial - Accounting / see phrase/term

Italian term or phrase: da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni

I seem to have problem in putting this term in a proper context, are these "non-current investiments"? or is there an other way to call it? I understand that they are revenues from securities posted in assets but that do not represent holdings. What's the short term for this entry?
thanks

Michael Deliso KudoZ activity Questions: 501 (none open) (19 without valid answers) (17 closed without grading) Answers: 684
Local time: 04:47

other non-current (or fixed) securities

Explanation:
these are investments other than equities

Selected response from:

Peter Cox
Local time: 04:47

Grading comment

Thank you Peter, and want to specially thank Paul for his help, but in reviweign the items I concluded that Peter term applied better to the Financial Assets ..
4 KudoZ points were awarded for this answer

Summary of answers provided

investment securities/financial assets available-for-sale

xxxDCypher

other non-current (or fixed) securities

Peter Cox

Discussion entries: 3

Answers

23 mins confidence:

other non-current (or fixed) securities

Explanation:
these are investments other than equities

Peter Cox
Local time: 04:47
Specializes in field
Native speaker of:

English
PRO pts in category: 297

Grading comment

Thank you Peter, and want to specially thank Paul for his help, but in reviweign the items I concluded that Peter term applied better to the Financial Assets ..

2 hrs confidence:

investment securities/financial assets available-for-sale

Explanation:
financial assets held-for-sale/investment securities

They could indeed by EQUITIES or other form of security. They are not part of the trading, so they are held in long term assets. But, they do not constitute investment in an associate company (with the implication on revenue recognition, etc.). Following is a summary of the main definitions for financial assets under IAS.

What do held-to-maturity and available-for-sale mean?
Accounting standards require a Company to classify its investment in debt (bonds) and equity (stocks) securities into one of three categories when they are purchased: (1) held-to-maturity, (2) trading, or (3) available-for-sale. This classification is based on the Company’s intended use of that security and the classification dictates the accounting treatment.
♦ Held to maturity – debt securities that the company has the positive intent and ability to hold to maturity are classified as held-to-maturity securities and are reported at amortized cost. The impact of temporary fluctuations in fair value of the debt securities is not reflected in the Company’s financial statements. Since equity securities have no maturity date, they cannot be classified as held-to-maturity.
♦ Trading – debt and equity securities that are bought and sold principally for the purpose of selling them in the near term are classified as trading securities and are reported in the financial statements at fair value. Changes in the fair value from period to period are reported as a component of net income.
♦ Available-for-sale – debt and equity securities not classified either as held-to-maturity or trading are considered available-for-sale and are reported at fair value. Changes in the fair value from period to period are not reported as a component of net income but are charged or credited directly to equity.

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Note added at 3 hrs (2006-07-30 08:11:15 GMT)
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If you look at Barclay's 2005 Annual Report, on page 129 you will see the table of "Investment Securities - Availalable for Sale" as under IFRS.

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Note added at 3 hrs (2006-07-30 08:15:29 GMT)
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Naturally, this answer assumes the company you are working on uses IAS. From the description of the line item, it does in fact sound as though the accounts you are working on are Italian GAAP.

xxxDCypher
Local time: 04:47
Specializes in field
Native speaker of:

English
PRO pts in category: 246

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da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni

English translation: other non-current (or fixed) securities

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da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni

English translation: other non-current (or fixed) securities

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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