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risultato civilistico

English translation: (balance) result according to civil law

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:risultato civilistico
English translation:(balance) result according to civil law
Entered by: Giovanni Pizzati
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13:51 Feb 22, 2008
Italian to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Italian term or phrase: risultato civilistico
Da una circolate informativa sul regime impositivo in Italia:
"Come è noto, le differenti modalità di determinazione del **risultato civilistico ** e del risultato fiscale possono portare a far divergere anche notevolmente queste due grandezze."

Il significato mi è chiaro (credo!) dovrebbe trattarsi del risultato di esercizio di una società calcolato ai fini legali ovvero ai fini fiscali.
Ma quale è la traduzione esatta del termine?

Grazie a tutti
Ennio Delle Piane
Italy
Local time: 11:25
balance result according to civil law
Explanation:
il risultato fiscale invece, è quello imponibile dal parte del fisco, che è naturalmente differente da quello civilistico.
Selected response from:

Giovanni Pizzati
Italy
Local time: 11:25
Grading comment
Grazie 1000!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1balance result according to civil law
Giovanni Pizzati
4 +1statutory earnings
James (Jim) Davis


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
statutory earnings


Explanation:
The consensus in previous post is this. I've given "earnings" here rather than "result" or "net profit" but all three are commonly used.


    Reference: http://www.proz.com/kudoz/222072
James (Jim) Davis
Seychelles
Local time: 13:25
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 295

Peer comments on this answer (and responses from the answerer)
agree  Ivana UK: "statutory results" is fairly standard in UK English and the closest to the Italian so I'd stick with results although earnings and net profit are fine too e.g. www.hbosplc.com/investors/results/annful97/page24.html -
1 day3 hrs
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
balance result according to civil law


Explanation:
il risultato fiscale invece, è quello imponibile dal parte del fisco, che è naturalmente differente da quello civilistico.

Giovanni Pizzati
Italy
Local time: 11:25
Works in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 59
Grading comment
Grazie 1000!

Peer comments on this answer (and responses from the answerer)
agree  Gina Ferlisi
23 hrs
  -> grazie
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Changes made by editors
Feb 29, 2008 - Changes made by Giovanni Pizzati:
Created KOG entryKudoZ term » KOG term


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