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da attivita' nette

English translation: on net assets

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Italian term or phrase:	da attivita' nette
English translation:	on net assets
Entered by:	James (Jim) Davis

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10:08 May 27, 2011

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

Italian term or phrase: da attivita' nette

Item under "Statement of changes in consolidated shareholders’ equity" in company accounts

- Riserve di Cash flow Hedge da attività nette destinate ad essere cedute
- Dividendi accertati e/o distribuiti
- Altre variazioni

I haven't ever seen this phrasing before. Would you say "Cash flow hedge reserves from net assets held for sale"?

David Turnbull KudoZ activity Questions: 116 (9 open) (2 without valid answers) (6 closed without grading) Answers: 100 United Kingdom
Local time: 03:51

on net assets

Explanation:

Reserve for cash flow hedges on net assets held for sale
It looks as if they are selling some assets along with associated liablities (hence net assets) and they took out a cash flow hedge on them and the changes in fair value of the hedge (or something) went into a reserve.

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Note added at 1 hr (2011-05-27 11:52:22 GMT)
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First work out what it means, second forget the Italian, third put the meaning into clear English, fourth check it against the Italian to see if it is the same thing.