Italian translation: Trasferimenti restituiti/annullati
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English to Italian translations [PRO] Bus/Financial - Accounting / storni
English term or phrase:reversed transfers
Come si chiamano in contabilità gli storni di questo tipo?
"The number of transfers in 2017 included several ‘temporary’ transfers related to misalignment in time — in order to cover time-specific needs, funds were moved from one budget line to another and then ** reversed ** to the initial source budget line at a later stage. The total of the misaligned transfers amounted for around EUR 3.5 million.
From the total transfer amount of EUR 25.2 million, EUR 8.7 million corresponded to the transfer to Title 10 and EUR 3.5 million corresponded to ** reversed transfers **, leading to a comparable net volume of transfers of EUR 13.0 million or 5.4 % of the original budget, still almost doubling the figures of 2016.
Further, a total of EUR 3.2 million was transferred within the relevant EU Cooperation budget lines, mainly due to shifts of IT and consultancy services between several EU Cooperation projects and programmes. These included several ** reversed transfers **, amounting to EUR 1.1 million."
Explanation: in caso di mancato utilizzo di somme preventivate per un determinato anno alcuni importi vengono stornati per non aumentare troppo il valore delle passività nel computo del bilancio di fine anno.