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Sopravvenienze attive

English translation: contingent assets

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:sopravvenienze attive
English translation:contingent assets
Entered by: Guereau

02:57 Nov 10, 2001
Italian to English translations [PRO]
Law/Patents
Italian term or phrase: Sopravvenienze attive
Contratto societario
la società xxx si impegna a rifondere agli acquirenti di quanto necessario per il pagamento di dette sopravvenienze passive al netto di:
*Eventuali sopravvenienze attive
Grazie
Ciao
Paola Paliotti
Italy
Local time: 15:32
contingent assets
Explanation:
sopravvenienze attive = contingent assets
sopravvenienze passive = contingent liabilities

Source: Codeluppi, Dizionario di Economia, Banca e Borsa (Italian-English)
Selected response from:

Catherine Bolton
Local time: 15:32
Grading comment
Grazie, lo so devo correre a comprare il Codeluppi!!
Ciao
Paola
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2contingent assets
Catherine Bolton
5 +1references
Catherine Bolton


  

Answers


12 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
contingent assets


Explanation:
sopravvenienze attive = contingent assets
sopravvenienze passive = contingent liabilities

Source: Codeluppi, Dizionario di Economia, Banca e Borsa (Italian-English)

Catherine Bolton
Local time: 15:32
Native speaker of: English
PRO pts in pair: 1906
Grading comment
Grazie, lo so devo correre a comprare il Codeluppi!!
Ciao
Paola

Peer comments on this answer (and responses from the answerer)
agree  TBQGS (X)
11 mins
agree  Henri (X)
45 mins
Login to enter a peer comment (or grade)

21 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
references


Explanation:
If you want online references, see the ones below -- sorry, but I didn't think to add them before.

The second one is particularly good, as it gives this explanation:
Contingent liabilities and contingent assets are not recognised as liabilities or assets. However, a contingent liability should be disclosed if the possibility of an outflow of economic benefit to settle the obligation is more than remote. A contingent asset should be disclosed if an inflow of economic benefit is probable


    Reference: http://www.hackeryoung.co.uk/cgi-bin/hy_display.cgi?sid=19&a...
    Reference: http://www.asb.org.uk/publications/publication147.html
Catherine Bolton
Local time: 15:32
Native speaker of: English
PRO pts in pair: 1906

Peer comments on this answer (and responses from the answerer)
agree  Henri (X)
36 mins
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