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dati di bilancio ed extrabilancio

English translation: financial and management accounting figures


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:dati di bilancio ed extrabilancio
English translation:financial and management accounting figures
Entered by: Helen Godfrey
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13:59 Feb 16, 2011
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 Godfrey
United Kingdom
Local time: 04:34
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



Summary of answers provided
4balance sheet and off-balance sheet data
Thomas Roberts
3financial and management accounting figures
James (Jim) Davis


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
balance sheet and off-balance sheet data


Explanation:
extrabilancio cannot be anything other than off-balance sheet

Am surprised you can't find any examples but it has to be right.

Thomas Roberts
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 137
Login to enter a peer comment (or grade)

44 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
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: Native in EnglishEnglish
PRO pts in category: 212
Grading comment
Thanks to you both but I came to the conclusion that you were right on this one Jim - Thanks!
Login to enter a peer comment (or grade)




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