Svalutazione/Ripristino valore

English translation: write-down/value restatement

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:Svalutazione/Ripristino valore
English translation:write-down/value restatement
Entered by: Juliet Halewood (X)

16:29 Apr 26, 2005
Italian to English translations [PRO]
Bus/Financial - Finance (general)
Italian term or phrase: Svalutazione/Ripristino valore
a heading in "tangible fixed assets" table - svalutazione/ripristino valore dell'esercizio
Juliet Halewood (X)
Local time: 17:55
write-down/value restatement
Explanation:
Accepted terminology
Selected response from:

Peter Cox
Italy
Local time: 17:55
Grading comment
thanks again!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1write-down/value restatement
Peter Cox
4change in value
esoft
3devaluate/reinstate value
PaoloM


  

Answers


30 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
devaluate/reinstate value


Explanation:
economia

PaoloM
Local time: 17:55
Specializes in field
Native speaker of: Native in FrenchFrench, Native in ItalianItalian
PRO pts in category: 10
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
change in value


Explanation:
the translation is simple "change in value" - depreciation?

However, I find the language confusing. Tangible Fixed assets represent the core production assets, whether they are machinery or other - they are not meant to revalue as working capital....

I think that by "svalutazione/ripristino valore" they may mean "depreciation"/"asset improvement"

In a balance sheet, assets and liabilities are shown at "historical cost" unless they are being depreciated (write downs), or sold at end of life in which case....then you calculate the residual value.

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Note added at 3 hrs 39 mins (2005-04-26 20:09:25 GMT)
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although I do know that there is allowance for \"loss of value\" of tangible assets and it is regulated - but then why the \"ripristino\"? This starts to behave more like a current asset.

Bottom line - to be sure, I would translate it as \"change in value\" or \"change in valuation\"

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Note added at 3 hrs 44 mins (2005-04-26 20:13:46 GMT)
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If instead these are not amortizations, changes in loss, but rather restatements of value - presumably a result of accounting errors in previous fiscal periods, then it should read as \"restated value\".

my 2 cents
good luck


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Note added at 3 hrs 47 mins (2005-04-26 20:17:15 GMT)
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If instead these are not amortizations, changes in loss, but rather restatements of value - presumably a result of accounting errors in previous fiscal periods, then it should read as \"restated value\".

my 2 cents
good luck


esoft
Canada
Local time: 11:55
Native speaker of: Native in ItalianItalian, Native in EnglishEnglish
PRO pts in category: 102
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10 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
write-down/value restatement


Explanation:
Accepted terminology

Peter Cox
Italy
Local time: 17:55
Specializes in field
Native speaker of: English
PRO pts in category: 833
Grading comment
thanks again!

Peer comments on this answer (and responses from the answerer)
agree  Jean Martin
1 day 3 hrs
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