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Italian to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Taxation of cooperatives | | Italian term or phrase: dati di bilancio ed extrabilancio | Context: In a list of annexes:
"Dati per il reality check” (Allegato n. 1 ) costituiti dai fogli di lavoro compilati per ognuna delle grandi cooperative, con i dati di bilancio ed extrabilancio richiesti per le annualità dal 2004 al 2009, con un’ulteriore foglio di lavoro riportante i dati aggregati."
Is this balance-sheet and off-balance-sheet data? I cannot seem to find an example of it being translated in this way.
Thanks for any help. |
| Helen GodfreyKudoZ activityQuestions: 249 ( 8 open) ( 6 without valid answers) ( 25 closed without grading) Answers: 176 United Kingdom
| | Local time: 04:34
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| | financial and management accounting figures | Explanation: or date if you prefer. Confidence is low because I can't see the spreadsheet.
The term "extrabilancio" is a tax term in Italian used when things are taxed which do not appear in the financial statements and double entry system of a company (like square meters of production space or "presumed" income). I think that what they are talking about here is "financial accounts" or what companies are obliged to publish in their financial statements and "management accounts" which are data that a company compiles for its own internal purposes to set targets and budgets and so forth. "Off-balance sheet" items are usually things like "crediti di firma" where a company has signed a letter of credit and therefore has a potential liability to pay, if the borrower defaults. This is a liability which doesn't appear on a balance sheet.
http://it.wikipedia.org/wiki/Credito_di_firma
http://www.google.com/search?source=ig&hl=en&rlz=&=&q="finan... |
| Selected response from: James (Jim) Davis Italy Local time: 05:34
| Grading comment Thanks to you both but I came to the conclusion that you were right on this one Jim - Thanks! 4 KudoZ points were awarded for this answer |
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2 mins confidence:  
44 mins confidence:   financial and management accounting figures
Explanation: or date if you prefer. Confidence is low because I can't see the spreadsheet.
The term "extrabilancio" is a tax term in Italian used when things are taxed which do not appear in the financial statements and double entry system of a company (like square meters of production space or "presumed" income). I think that what they are talking about here is "financial accounts" or what companies are obliged to publish in their financial statements and "management accounts" which are data that a company compiles for its own internal purposes to set targets and budgets and so forth. "Off-balance sheet" items are usually things like "crediti di firma" where a company has signed a letter of credit and therefore has a potential liability to pay, if the borrower defaults. This is a liability which doesn't appear on a balance sheet.
http://it.wikipedia.org/wiki/Credito_di_firma
http://www.google.com/search?source=ig&hl=en&rlz=&=&q="finan...
| James (Jim) Davis Italy Local time: 05:34 Works in field Native speaker of: English PRO pts in category: 212
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| | Grading comment | Thanks to you both but I came to the conclusion that you were right on this one Jim - Thanks! |
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