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riassorbimento naturale

English translation: natural reversal

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:riassorbimento naturale
English translation:natural reversal
Entered by: EirTranslations

19:35 Nov 28, 2017
Italian to English translations [PRO]
Bus/Financial - Accounting / accounts, notes to the fi
Italian term or phrase: riassorbimento naturale
See below thanks

Deduzioni extracontabili – riassorbimento naturale

L’art. 109, c. 4, lettera b), secondo periodo, del TUIR nella versione precedente alle modifiche apportate dall’art. 1, c. 33, lett. q), della legge 24 dicembre 2007, n. 244 (finanziaria 2008), prevedeva che, in caso di imputazione al Conto economico di rettifiche di valore e accantonamenti per importi inferiori ai limiti massimi previsti dalla disciplina del reddito di impresa, fosse possibile operare maggiori deduzioni, a condizione che la parte di tali componenti negativi non imputata a Conto economico fosse indicata in un apposito prospetto della dichiarazione dei redditi (ex quadro EC), dal quale risultassero anche le conseguenti
EirTranslations
Ireland
Local time: 04:23
natural reversal
Explanation:
"Reversal" is how PWC translate it in the link below. Tod's in their financial statements have "natural reversal", which I think works ok. An alternative might be "gradual reversal", perhaps.
Selected response from:

Dan Newton
Local time: 05:23
Grading comment
thx
4 KudoZ points were awarded for this answer



Summary of answers provided
3natural reversal
Dan Newton


Discussion entries: 1





  

Answers


7 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
natural reversal


Explanation:
"Reversal" is how PWC translate it in the link below. Tod's in their financial statements have "natural reversal", which I think works ok. An alternative might be "gradual reversal", perhaps.


    https://www.pwc-tls.it/it/publications/assets/docs/tls-newsletter-n811.pdf#page=40
    https://www.todsgroup.com/system/document_ens/20/original/bilancio2007eng.pdf#page=74
Dan Newton
Local time: 05:23
Native speaker of: English
PRO pts in category: 4
Grading comment
thx
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