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Fondo rettifiche analitiche

English translation: itemised adjustment fund

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Italian term or phrase:Fondo rettifiche analitiche
English translation:itemised adjustment fund
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12:53 Aug 12, 2010
    The asker opted for community grading. The question was closed on 2010-08-16 06:54:12 based on peer agreement (or, if there were too few peer comments, asker preference.)

Italian to English translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: Fondo rettifiche analitiche
This is part of a formula so I don't have any context other than it refers to banks.
Local time: 11:59
itemised adjustment fund
as opposed to lump-sum; here you give details of the individual items.

Does this make sense?
Selected response from:

Thomas Roberts
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

Summary of answers provided
5individual bad debt provision
James (Jim) Davis
4 +1itemised adjustment fund
Thomas Roberts



36 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
itemised adjustment fund

as opposed to lump-sum; here you give details of the individual items.

Does this make sense?

Thomas Roberts
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 24
Grading comment
Selected automatically based on peer agreement.
Notes to answerer
Asker: Thank you so much Thomas, it does make sense!

Peer comments on this answer (and responses from the answerer)
agree  Giovanni Pizzati: also right!
3 mins

agree  xxxMr Murray: or 'break-down' - well done!
6 mins

disagree  James (Jim) Davis: This is a literal translation. An "adjustment fund" is a term often used in government. It is not a balance sheet item. http://www.google.com/search?source=ig&hl=en&rlz=&=&q="itemi...
4 days
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2 hrs   confidence: Answerer confidence 5/5
individual bad debt provision

This is a provision (fondo) made in the accounts on the liabilities side of the balance sheet. It is set aside (but not an actual cash fund) to cover the possibility that debts to the company/bank will not be paid. It is calculated on a case by case basis of individual debtors who are not paying.

Tax Tips Forum :: Free Tax Advice • HMRC Enquiry into bad debt ...
9 posts - 6 authors - Last post: 7 Aug 2009
Bad debts no longer need to be specific. The debts either individually or as a collective may legitimately be subject to an impairment ...
www.taxationweb.co.uk/.../hmrc-enquiry-into-bad-debt-provis... -

Note added at 2 hrs (2010-08-12 15:13:02 GMT)

I forgot, in the case of banks you could safely call this (The actual term used tends to change from country to country and from year to year) an "individual loan loss provision".


James (Jim) Davis
Local time: 14:59
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1431
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