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posta del patrimonio netto

English translation: item in equity

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Italian term or phrase:	posta del patrimonio netto
English translation:	item in equity
Entered by:	volgil

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14:31 Dec 20, 2011

Italian to English translations [PRO]
Finance (general)

Italian term or phrase: posta del patrimonio netto

Hello,
how is posta del patrimonio netto translated below?
Thanks in advance

I versamenti sono disciplinati da apposito accordo con la Società che espressamente ne prevede la contabilizzazione in una posta del patrimonio netto

The payments are regulated by the agreement entered into with the Company which expressly provides for the entry in a XXX

volgil KudoZ activity Questions: 88 (1 open) (7 without valid answers) (1 closed without grading) Answers: 0
Local time: 12:02

item in equity

Explanation:
patrimonion netto = equity or "shareholders' equity" a part of he balance sheet. "posta" is an item here rather than an entry because it is on the balance sheet.

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Note added at 22 hrs (2011-12-21 12:49:45 GMT)
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@Peter if we address the whole sentence we can dispense with item altogether
"which expressly require its recognition in shareholders' equity"
che espressamente ne prevede la contabilizzazione in una posta del patrimonio netto

Recently a KPMG reviser forbid me to use "shareholders' equity" and allowed "equity" only, so I dutifully acquired the habit and also researched the term in depth. Equity on its own is found frequently enought (but usually as a abbreviation) but many other terms are also used "shareholders' funds" and even things like "ownership funds".