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available-for-sale

Italian translation: (attività finanziarie) disponibili per la vendita

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:available-for-sale
Italian translation:(attività finanziarie) disponibili per la vendita
Entered by: nic
Options:
- Contribute to this entry
- Include in personal glossary

06:41 Nov 20, 2008
English to Italian translations [PRO]
Bus/Financial - Finance (general) / bilancio
English term or phrase: available-for-sale
1 Financial assets held for trading
2 Financial assets designated as at fair value
3 Available-for-sale financial assets
4 Financial assets held to maturity
nic
Local time: 19:33
(attività finanziarie) disponibili per la vendita
Explanation:
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Selected response from:

Fulvio & Sharon Baudo
Australia
Local time: 03:33
Grading comment
grazie
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +6(attività finanziarie) disponibili per la vendita
Fulvio & Sharon Baudo
4 +1attività finanziarie disponibili per la vendita
Marco Oberto


Discussion entries: 1





  

Answers


10 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +6
(attività finanziarie) disponibili per la vendita


Explanation:
---


    Reference: http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/abra/viewer-i...
Fulvio & Sharon Baudo
Australia
Local time: 03:33
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 5
Grading comment
grazie

Peer comments on this answer (and responses from the answerer)
agree  Marco Oberto: Available-for-sale financial assets are those non-derivative financial assets that are designated as available for sale or are not classified as loans and receivables, held-to-maturity investments, financial assets held for trading or financial assets at
1 hr

agree  Adele Oliveri
1 hr

agree  Francesca Pesce
5 hrs

agree  Aobadai
10 hrs

agree  rossella mainardis
1 day1 hr

agree  halifax
3 days12 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
attività finanziarie disponibili per la vendita


Explanation:
Per integrare la risposta di Sharon - nel commento lo spazio è ridotto.

http://ar07.unicreditgroup.eu/ucg07/en/notes/accpol/mainitem...

AVAILABLE-FOR-SALE FINANCIAL ASSETS are those non-derivative financial assets that are designated as available for sale or are not classified as loans and receivables, held-to-maturity investments, financial assets held for trading or financial assets at fair value through profit or loss. These assets are held for an indefinite period of time and for the purpose of ensuring liquidity and responding to changes in interest rates, exchange rates and prices.

AfS financial assets are money market instruments, other debt instruments or equity instruments.

On initial recognition, an AfS financial asset is measured at fair value plus transaction costs and income directly attributable to the instrument, less fees and commissions.

Marco Oberto
Italy
Local time: 19:33
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 99

Peer comments on this answer (and responses from the answerer)
agree  SilvanaCollura
44 mins
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Changes made by editors
Nov 20, 2008 - Changes made by Giuliana Buscaglione:
From TestNot Checked » Checked


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