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CHE RICADONO SOTTO

French translation: qui relèvent de


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:che ricadono sotto
French translation:qui relèvent de
Entered by: Prof. Angie G.
Options:
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- Include in personal glossary

10:57 Apr 15, 2010
Italian to French translations [PRO]
Law/Patents - Accounting / Nota integrativa
Italian term or phrase: CHE RICADONO SOTTO
Si precisa inoltre che:

· non vi sono elementi dell’attivo e del passivo che ricadono sotto più voci
dello schema di stato patrimoniale


merci!
MYRIAM LAGHA
Local time: 04:59
qui relèvent de
Explanation:
qui relèvent de...

--------------------------------------------------
Note added at 1 ora (2010-04-15 12:48:02 GMT)
--------------------------------------------------

Lorsqu'un élément d'actif ou de passif relève de plusieurs postes du bilan, mention doit en être .... Pour les entreprises relevant du réel simplifié : ...
www.demarrez-votre-entreprise.com/Vdyn/.../ComptaGestion/bi...

--------------------------------------------------
Note added at 1 ora (2010-04-15 12:49:51 GMT)
--------------------------------------------------

1. Se un elemento dell'attivo o del passivo ricade sotto più voci dello schema, nella voce sotto la quale esso è riportato o nell'allegato deve annotarsi, qualora ciò sia necessario ai fini della comprensione dei conti annuali, la sua appartenenza anche ad altre voci.

1. Lorsqu'un élément d'actif ou de passif relève de plusieurs postes du schéma, son rapport avec d'autres postes doit être indiqué soit dans le poste où il figure, soit dans l'annexe, lorsque cette indication est nécessaire à la compréhension des comptes annuels.

http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=fr&ihmlang=...
Selected response from:

Ivana Giuliani
Italy
Local time: 04:59
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +5qui relèvent de
Ivana Giuliani
5 -1figurant dans/figurant auInterpretatio
4qui sont concernés par ...
enrico paoletti


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
qui sont concernés par ...


Explanation:
*

enrico paoletti
Works in field
Native speaker of: Native in ItalianItalian, Native in FrenchFrench
PRO pts in category: 4
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5 peer agreement (net): -1
figurant dans/figurant au


Explanation:
ex.
...éléments actifs ou passifs figurant dans le bilan...
... figurant dans les comptes de bilan...
...actifs et passifs figurant au bilan...

Nel caso specifico tradurrei:
... figurant dans plusieurs comptes de la situation patrimoniale...

Interpretatio
Italy
Local time: 04:59
Works in field
Native speaker of: Native in ItalianItalian, Native in FrenchFrench
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
disagree  Prof. Angie G.: nel caso specifico è molto più adatto "qui relèvent de"/corretto, chiedo scusa per aver cliccato sulla "E" errata, davvero mille scuse:)
2 days20 hrs
  -> questo è il tuo parere e va bene, quindi hai dato accordo al collega... ma perché il disaccordo?
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +5
qui relèvent de


Explanation:
qui relèvent de...

--------------------------------------------------
Note added at 1 ora (2010-04-15 12:48:02 GMT)
--------------------------------------------------

Lorsqu'un élément d'actif ou de passif relève de plusieurs postes du bilan, mention doit en être .... Pour les entreprises relevant du réel simplifié : ...
www.demarrez-votre-entreprise.com/Vdyn/.../ComptaGestion/bi...

--------------------------------------------------
Note added at 1 ora (2010-04-15 12:49:51 GMT)
--------------------------------------------------

1. Se un elemento dell'attivo o del passivo ricade sotto più voci dello schema, nella voce sotto la quale esso è riportato o nell'allegato deve annotarsi, qualora ciò sia necessario ai fini della comprensione dei conti annuali, la sua appartenenza anche ad altre voci.

1. Lorsqu'un élément d'actif ou de passif relève de plusieurs postes du schéma, son rapport avec d'autres postes doit être indiqué soit dans le poste où il figure, soit dans l'annexe, lorsque cette indication est nécessaire à la compréhension des comptes annuels.

http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=fr&ihmlang=...

Ivana Giuliani
Italy
Local time: 04:59
Native speaker of: Native in ItalianItalian
PRO pts in category: 73

Peer comments on this answer (and responses from the answerer)
agree  Ioana Lazar Capitaneanu
13 mins
  -> Merci.

agree  Andrea Brocanelli: agree
1 hr
  -> Grazie.

agree  Béatrice Sylvie Lajoie
2 hrs
  -> Merci.

agree  Annie DAUVERGNE: ou 'relevant'
3 hrs
  -> Merci.

agree  Prof. Angie G.
2 days20 hrs
  -> Grazie.
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Changes made by editors
Apr 20, 2010 - Changes made by Prof. Angie G.:
Field (specific)Other => Accounting
Apr 20, 2010 - Changes made by Prof. Angie G.:
Edited KOG entryMYRIAM LAGHA's old entry - "CHE RICADONO SOTTO" => "qui relèvent de"


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