sui quinti delle plusvalenze

English translation: on the fifths of the capital gains

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:sui quinti delle plusvalenze
English translation:on the fifths of the capital gains
Entered by: Aquamarine76
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05:25 Feb 19, 2018
Italian to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Italian term or phrase: sui quinti delle plusvalenze
Re listed and non-listed real estate investment companies for annual accounts many thanks

al rilascio delle imposte differite sui quinti delle plusvalenze da vendite immobiliari perfezionate in precedenti esercizi

Le imposte differite (attive e passive) dell’esercizio sono relative principalmente: i) all’utilizzo delle imposte anticipate sulle perdite fiscali pregresse, a fronte del loro utilizzo in compensazione del reddito imponibile del periodo (a livello di consolidato fiscale); ii) al rilascio delle imposte differite sui quinti delle plusvalenze da vendite immobiliari perfezionate in precedenti esercizi; iii) all’adeguamento della fiscalità differita relativa agli immobili esclusi dal perimetro SIIQ/SIINQ ad effetto degli adeguamenti al valore di mercato al 31 dicembre 2017.
Aquamarine76
Ireland
Local time: 16:43
on the fifths of the capital gains
Explanation:
Hi, there's an explanation in Italian of the relevant rule here:
https://goo.gl/CbtjH2
Here you can find a brief summary in English:
https://goo.gl/EaEs7a
And another here:
https://goo.gl/tcrHfK
Here are the financial statements (in English) of a company apparently "alle prese"with a similar situation to the one you have:
https://goo.gl/egAaQK
Selected response from:

Dan Newton
Local time: 17:43
Grading comment
thx
4 KudoZ points were awarded for this answer



Summary of answers provided
3on the fifths of the capital gains
Dan Newton


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
on the fifths of the capital gains


Explanation:
Hi, there's an explanation in Italian of the relevant rule here:
https://goo.gl/CbtjH2
Here you can find a brief summary in English:
https://goo.gl/EaEs7a
And another here:
https://goo.gl/tcrHfK
Here are the financial statements (in English) of a company apparently "alle prese"with a similar situation to the one you have:
https://goo.gl/egAaQK

Dan Newton
Local time: 17:43
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Grading comment
thx
Notes to answerer
Asker: Thanks so much for that Dan!

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