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sistema improprio dei rischi


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19:40 Jun 26, 2007
Italian to English translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: sistema improprio dei rischi
item on financial statement
Anne Topley
Local time: 19:02

Summary of answers provided
4contingent liabilities
James (Jim) Davis
3improper risk managementxlationhouse
3Risk improper memorandum items
Giovanni Pizzati



35 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Risk improper memorandum items


Giovanni Pizzati
Local time: 19:02
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 108
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
improper risk management

You will find many Google hits for this, including hits that deal with corporate finance.


United States
Local time: 10:02
Works in field
Native speaker of: English
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
contingent liabilities

See Peter Cox's answer in the link below. This are in the memorandum accounts and not on the balance sheet because unlike provisions for charges and liabilities which are certain but of unknown timing or amount. These are only possible. They are also generally about one tenth the size of the others. See the second link to the Internationa Accounting Standard. "improprio" just means that the liabilities are to third parties, outside the company or group.

    Reference: http://www.proz.com/kudoz/106089
    Reference: http://www.iasplus.com/standard/ias37.htm
James (Jim) Davis
Local time: 21:02
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Native speaker of: Native in EnglishEnglish
PRO pts in category: 1423
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