https://www.proz.com/kudoz/english-to-italian/finance-general/1044267-disinquinamento.html
May 27, 2005 08:12
18 yrs ago
1 viewer *
English term

disinquinamento

English to Italian Bus/Financial Finance (general) financial statements
In a financial statement,regarding the repeal of fiscal interference brought about by the company law reform. The full sentence is: "I principali effetti della riforma del diritto societario sulla redazione del bilancio d'esercizio che rimanda al principio contabile n. 29, gli effetti pregressi del disinquinamento sono stati imputati a conto economico a una specifica voce delle componenti straordinarie". Does disinquinamento have some special financial meaning in this context, as otherwise it doesn't make much sense!
Change log

May 27, 2005 14:12: Jonathan Morris changed "Language pair" from "Italian to English" to "English to Italian"

Discussion

Non-ProZ.com Jun 1, 2005:
Many thanks to everyone, the suggestions were all useful

Proposed translations

20 hrs
Selected

adjustments

the effects of previous adjustments have been brought into the PL Account under a specific entry.

Purtoppo i contabili si sentono obbligati a imitare i letterati e confondere le idee del lettore.
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4 KudoZ points awarded for this answer.
2 hrs

alignment

I came across this too, after some discussion with peers this seems the best word to use, because essentially that's what it means!
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3 hrs

reversal of tax-related entries

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5 hrs

reversal of tax-related entries

There are a few unresolved Kudoz queries on this term, including:

http://www.proz.com/kudoz/1013410?keyword=disinquinamento

Perhaps this fits your context.
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6 hrs

Restatement according to GAAP

i'm sure we've had this one before, but basically refers to restatement of accounts on the basis of GAAP, rather than on basis of Italian accounting principles used for tax assessment. Reversal of tax-related entries is too vague since it doesn't capture sense of a shift from one set of accounting standards to another.
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-1
8 mins

fiscal decontamination

dd

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Note added at 8 mins (2005-05-27 08:20:30 GMT)
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http://www.abaxbank.com/docs/aboutus/semestrale_2004.pdf

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Note added at 6 hrs 6 mins (2005-05-27 14:18:45 GMT)
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L\'utilizzo di decontaminazione è una forzatura anche in italiano - disinquinamento non è di per sé un termine fiscale. Viene utilizzato in campo fiscale in modo metaforico... per indicare una qualche procedura anche la traduzione deve riflettere questo,. Altrimenti nel contesto avrebbero dato la spiegazione precisa, senza utilizzare decontaminazione neppure in italiano.

the so-called fiscal/tax decontamination.
Peer comment(s):

disagree Jonathan Morris : too literal
5 hrs
L'utilizzo di decontaminazione è una forzatura anche in italiano - disinquinamento non è di per sé un termine fiscale. Viene utilizzato in campo fiscale in modo metaforico... per indicare una qualche procedura anche la traduzione deve riflettere questo,.
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