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gestione extracaratteristica

English translation: non-core activities

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:gestione extracaratteristica
English translation:non-core activities
Entered by: Cecilia Di Vita
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07:06 Mar 27, 2007
Italian to English translations [PRO]
Bus/Financial - Finance (general)
Italian term or phrase: gestione extracaratteristica
da un memorandum di una banca circa l'attività di un'azienda loro cliente:

Economicamente l'attività risulta attiva solo grazie alla ***gestione extracaratteristica*** che consente un utile di 4 m (5,5 mld di sopravvenienze).

Vedo che in finanza è un concetto ricorrente, quello di gestione extracaratteristica, ma non trovo un equivalente in inglese...

GIA
Cecilia Di Vita
United Kingdom
Local time: 08:35
non recurring operations / extraordinary operations
Explanation:
"gestione caratteristica" is very common however the prefix extra is unusual. Recent IAS standards outlawed "extraordinary" and replaced it with non recurring.
Selected response from:

James (Jim) Davis
Seychelles
Local time: 11:35
Grading comment
thanks a lot Jim.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1non recurring operations / extraordinary operations
James (Jim) Davis
5[income from] non-core activitiesxxxDCypher


Discussion entries: 1





  

Answers


3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
non recurring operations / extraordinary operations


Explanation:
"gestione caratteristica" is very common however the prefix extra is unusual. Recent IAS standards outlawed "extraordinary" and replaced it with non recurring.

James (Jim) Davis
Seychelles
Local time: 11:35
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4482
Grading comment
thanks a lot Jim.

Peer comments on this answer (and responses from the answerer)
agree  Peter Cox
3 mins
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6 hrs   confidence: Answerer confidence 5/5
[income from] non-core activities


Explanation:
This income or activity may indeed be recurring. However, it is not income derived from the core business of the enterprise. See a definition below in English. See also an excerpt from an Italian paper which discusses 4 types of income which includes both "straordinaria" (a one off sale of an asset, for example) and "extracaratteristica" (non-core, derived from other than the companies core operating activities).

"As a rule, sales proceeds do not include income from non-core activities (for instance, income generated by leasing property, interest, property sales receipts)..."

********

la gestione caratteristica
la gestione finanziaria
la gestione straordinaria
la gestione extracaratteristica

"La gestione extracaratteristica riassume tutte le operazioni riferibili ad attività non direttamente collegabili all’attività operativa caratteristica, come ad esempio gli affitti attivi derivanti dalla
locazione di una parte dell’immobile utilizzato per lo svolgimento della propria attività aziendale....."

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Note added at 6 hrs (2007-03-27 13:42:24 GMT) Post-grading
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Exactly!! Buon lavoro

xxxDCypher
Local time: 09:35
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1066
Notes to answerer
Asker: Dear Paul, so do you suggest that "non-recurring operations" is actually the translation of "gestione straordinaria", and that "non-core activities" is the translation for "gestione extracaratteristica"? As I understand from the document you quoted, "la gestione straordinaria riassume tutte le operazioni che determinano proventi o costi che non sono riferibili nè alla gestione caratteristica né a quella finanziaria come ad esempio plusvalenze e minusvalenze di natura eccezionale e non ripetitiva, sopravvenienze passive derivanti da furti, calamità, incendi, sopravvenienze attive derivanti da provvedimenti normativi."

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