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plusvalenti

English translation: assets with a book surplus

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:plusvalenti
English translation:assets with a book surplus
Entered by: FR Traductrice
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23:36 Aug 7, 2006
Italian to English translations [PRO]
Bus/Financial - Accounting / Audit of balance sheet
Italian term or phrase: plusvalenti
Looking for the EN translation of plusvalenti, there are resources on plusvalenze (capital gains), but none on plusvalenti.

>

Thank you in advance
FR Traductrice
Canada
Local time: 13:04
assets with a book surplus
Explanation:
Plusvalenti is the adjective from plusvalenze.

The phrase here is " ability to transfer assets with a book surplus to other companies within the group consolidation scope without incurring a tax liability"

Ordinarily any transfer of assets will give rise to a tax charge if there is a surplus of market value over book value. This concession allows the tax charge to be avoided.

Selected response from:

Jean Martin
Local time: 18:04
Grading comment
Thank you Jean
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +3assets with a book surplus
Jean Martin
4capital gains
stefania da prato


  

Answers


16 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
assets with a book surplus


Explanation:
Plusvalenti is the adjective from plusvalenze.

The phrase here is " ability to transfer assets with a book surplus to other companies within the group consolidation scope without incurring a tax liability"

Ordinarily any transfer of assets will give rise to a tax charge if there is a surplus of market value over book value. This concession allows the tax charge to be avoided.



Jean Martin
Local time: 18:04
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 167
Grading comment
Thank you Jean

Peer comments on this answer (and responses from the answerer)
agree  Peter Cox
2 hrs
  -> thanks Peter

agree  transparx
6 hrs
  -> thanks

agree  Laura Iovanna
9 hrs
  -> thanks
Login to enter a peer comment (or grade)

1 day15 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
capital gains


Explanation:
è un termine usato anche in italiano per indicare i beni plusvalenti=plusvalenze (è la stessa cosa con la differenza che plusvalenti è un aggettivo e plusvalenze è un sostantivo - che sottoindende "beni")

stefania da prato
Italy
Local time: 19:04
Native speaker of: Native in ItalianItalian
PRO pts in category: 8
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