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componenti finanziarie non realizzate

English translation: unrealised financial income and charges


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:componenti finanziarie non realizzate
English translation:unrealised financial income and charges
Entered by: Oliver Lawrence
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13:14 Sep 20, 2010
Italian to English translations [PRO]
Bus/Financial - Accounting / Nota integrativa consolidato
Italian term or phrase: componenti finanziarie non realizzate
"I crediti e debiti commerciali a breve termine, le quote correnti di crediti e debiti a medio lungo termine e i fondi liquidi in moneta estera in essere alla chiusura dell’esercizio, espressi originariamente in valute di paesi non aderenti all’area Euro e registrati al cambio del giorno di rilevazione, sono espressi in bilancio al cambio in vigore alla chiusura del periodo.
Gli utili e le perdite, che derivano dalla conversione di debiti e crediti sopra menzionati al cambio in vigore alla data di bilancio, sono rispettivamente accreditati e addebitati a conto economico come ***componenti finanziarie non realizzate***."
...
TIA :)
Oliver Lawrence
Italy
Local time: 04:51
unrealised financial income and charges
Explanation:
Must be income/charges if these are in the conto economico
Selected response from:

Peter Cox
Local time: 04:51
Grading comment
thanks Peter
4 KudoZ points were awarded for this answer



Summary of answers provided
5unrealised financial income and charges
Peter Cox
4unrealised financial gains and losses
James (Jim) Davis


  

Answers


9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
unrealised financial gains and losses


Explanation:
You might like to put "items" for "componenti" because the word is used in the sense of components of the financial statement in general and not an embedded component of a structured bond or anything like that, which is why I haven't put "component. I think that currency gains on long term items are recognised in equity, rather than in profit and loss.

http://www.google.com/search?hl=en&safe=off&q="unrealized ga...

James (Jim) Davis
Italy
Local time: 04:51
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 985
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10 mins   confidence: Answerer confidence 5/5
unrealised financial income and charges


Explanation:
Must be income/charges if these are in the conto economico

Peter Cox
Local time: 04:51
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 297
Grading comment
thanks Peter
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