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imm.imm.

English translation: non current intangible assets / fixed intangible assets

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Italian term or phrase:	imm.imm.
English translation:	non current intangible assets / fixed intangible assets
Entered by:	James (Jim) Davis

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14:40 Dec 1, 2011

Italian to English translations [PRO]
Bus/Financial - Advertising / Public Relations

Italian term or phrase: imm.imm.

BI)IMM.IMM. -1)IMPIANTO E AMPL.

Unfortunately I have no other context. It's a list of expenses for the total company list of assets.

apitassi KudoZ activity Questions: 54 (6 open) (2 without valid answers) Answers: 60
Local time: 02:26

non current intangible assets / fixed intangible assets

Explanation:
This is a standard accounting abbreviation for "immbobilizzazioni immateriali"

You should probably just put "intangible assets", since they are generally all non current (new financial standard terminoloyg) or fixed (old terminology.

http://www.google.it/search?source=ig&hl=it&rlz=&q=imm immat...

By the way, a "fondo" in the context of balance sheet liabilities is either a provision or accumulated depreciation/amortisation.

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Note added at 1 hr (2011-12-01 16:37:25 GMT)
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The "BI" in your context is a reference to the section of the balance sheet, pusuant to article 2424 of the Italian Civil Code.
In Italy part A is amounts due from shareholders, part B is fixed (non current) assets, where B1 is intangible and B2 is tangible assets and part C working capital
Art. 2424
Contenuto dello stato patrimoniale.
(in vigore dal 19/04/1942)

Lo stato patrimoniale deve essere redatto in conformità al seguente schema.
Attivo:
A) Crediti verso soci per versamenti ancora dovuti, con separata indicazione della parte già richiamata.
B) Immobilizzazioni, con separata indicazione di quelle concesse in locazione finanziaria:
I - Immobilizzazioni immateriali:
1) costi di impianto e di ampliamento;