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"Riserva accantonamento utili su cambi da valutazione"

English translation: Foreign currency translation reserve (gains)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:"Riserva accantonamento utili su cambi da valutazione"
English translation:Foreign currency translation reserve (gains)
Entered by: Ivana UK
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16:31 Aug 31, 2008
Italian to English translations [PRO]
Bus/Financial - Accounting / Relazione annuale ai soci
Italian term or phrase: "Riserva accantonamento utili su cambi da valutazione"
Hello!
I am translating (Italian to English) the annual report of company.
In the final part, it states the destination of the operating income through a list.

I have some problems with the following:
- riserva accantonamento utili su cambi da valutazione
(my attempt: profit provisions on valuation exchange
rate)
- riserva accantonamento utili (my attempt: profit
provisions)

Please, does anybody know their English equivalent?

Thanks very much
Marta
Marta Brotto
Local time: 07:24
Foreign currency translation reserve (gains)
Explanation:
L'art. 2426, punto 8 bis, richiede che, qualora dal processo di valutazione ai cambi della chiusura dell'esercizio delle poste in valuta emerga un utile netto, tale valore deve essere accantonato in un'apposita riserva non distribuibile fino al realizzo.

http://72.30.186.56/search/cache?ei=UTF-8&p="traduzione""uti...

Foreign currency translation differences shall be recognised in equity in a foreign currency reserve Foreign currency translation - Consolidation procedures [IAS21R.39].

http://www.pwc.com/extweb/service.nsf/docid/c3963019b15826ba...

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Note added at 4 hrs (2008-08-31 21:11:23 GMT)
--------------------------------------------------

If the foreign currency translation reserve is not included in the effectiveness ... to remind entities that they would have to track the amounts in the foreign ...

www.iasplus.com/ifric/ias21hedgenetinvestment.htm

Foreign currency translation reserve The foreign currency translation reserve is used to record exchange differences relating to
the translation of the net assets and results of foreign subsidiaries.

http://72.30.186.56/search/cache?ei=UTF-8&p="foreign currenc...

--------------------------------------------------
Note added at 4 hrs (2008-08-31 21:11:59 GMT)
--------------------------------------------------

Note: although I really don't think the word "gains" is necessary here
Selected response from:

Ivana UK
United Kingdom
Local time: 06:24
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
4Earnings reserve fund on valuation changesKristina Wolsieffer
4Foreign currency translation reserve (gains)
Ivana UK
4Provision for evaluated exchange gains
Giovanni Pizzati


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
Provision for evaluated exchange gains


Explanation:
Da Iate in vari pezzi

--------------------------------------------------
Note added at 2 ore (2008-08-31 18:33:02 GMT)
--------------------------------------------------

accantonamento fondo svalutazione prodotti
fondo svalutazione magazzino
EN provision for loss in value of work in progress for goods
Confezionamento [COM] Voce completa
IT utili su cambi
EN exchange gain





Giovanni Pizzati
Italy
Local time: 07:24
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 108
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Foreign currency translation reserve (gains)


Explanation:
L'art. 2426, punto 8 bis, richiede che, qualora dal processo di valutazione ai cambi della chiusura dell'esercizio delle poste in valuta emerga un utile netto, tale valore deve essere accantonato in un'apposita riserva non distribuibile fino al realizzo.

http://72.30.186.56/search/cache?ei=UTF-8&p="traduzione""uti...

Foreign currency translation differences shall be recognised in equity in a foreign currency reserve Foreign currency translation - Consolidation procedures [IAS21R.39].

http://www.pwc.com/extweb/service.nsf/docid/c3963019b15826ba...

--------------------------------------------------
Note added at 4 hrs (2008-08-31 21:11:23 GMT)
--------------------------------------------------

If the foreign currency translation reserve is not included in the effectiveness ... to remind entities that they would have to track the amounts in the foreign ...

www.iasplus.com/ifric/ias21hedgenetinvestment.htm

Foreign currency translation reserve The foreign currency translation reserve is used to record exchange differences relating to
the translation of the net assets and results of foreign subsidiaries.

http://72.30.186.56/search/cache?ei=UTF-8&p="foreign currenc...

--------------------------------------------------
Note added at 4 hrs (2008-08-31 21:11:59 GMT)
--------------------------------------------------

Note: although I really don't think the word "gains" is necessary here

Ivana UK
United Kingdom
Local time: 06:24
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 65
Notes to answerer
Asker: Thank you very much for your help.

Login to enter a peer comment (or grade)

14 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Earnings reserve fund on valuation changes


Explanation:
or.."Earnings reserve fund..due to..valuation changes

www3.state.id.us/oasis/S1499.html
www.idsos.state.id.us/elect/inits/hjr8st.htm
law.justia.com/idaho/codes/66ftoc/660110001a.html
www.rba.gov.au/PublicationsAndResearch/RBAAnnualReports/200...


Kristina Wolsieffer
Italy
Local time: 07:24
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
Login to enter a peer comment (or grade)




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Changes made by editors
Mar 15, 2009 - Changes made by Ivana UK:
Edited KOG entry<a href="/profile/656598">Marta Brotto's</a> old entry - ""Riserva accantonamento utili su cambi da valutazione"" » "Foreign currency translation reserve (gains)"


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