"Riserva accantonamento utili su cambi da valutazione"
English translation: Foreign currency translation reserve (gains)
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| 16:31 Aug 31, 2008 |
| Italian to English translations [PRO] Bus/Financial - Accounting / Relazione annuale ai soci | |||||||
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|  Selected response from: Ivana UK United Kingdom Local time: 08:40 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 4 | Provision for evaluated exchange gains |
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| 4 | Foreign currency translation reserve (gains) |
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| 4 | Earnings reserve fund on valuation changes |
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Answers
1 hr confidence: 
Provision for evaluated exchange gains Explanation: Da Iate in vari pezzi -------------------------------------------------- Note added at 2 ore (2008-08-31 18:33:02 GMT) -------------------------------------------------- accantonamento fondo svalutazione prodotti fondo svalutazione magazzino EN provision for loss in value of work in progress for goods Confezionamento [COM] Voce completa IT utili su cambi EN exchange gain |
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4 hrs confidence:
Foreign currency translation reserve (gains) Explanation: L'art. 2426, punto 8 bis, richiede che, qualora dal processo di valutazione ai cambi della chiusura dell'esercizio delle poste in valuta emerga un utile netto, tale valore deve essere accantonato in un'apposita riserva non distribuibile fino al realizzo. http://72.30.186.56/search/cache?ei=UTF-8&p="traduzione""uti... Foreign currency translation differences shall be recognised in equity in a foreign currency reserve Foreign currency translation - Consolidation procedures [IAS21R.39]. http://www.pwc.com/extweb/service.nsf/docid/c3963019b15826ba... -------------------------------------------------- Note added at 4 hrs (2008-08-31 21:11:23 GMT) -------------------------------------------------- If the foreign currency translation reserve is not included in the effectiveness ... to remind entities that they would have to track the amounts in the foreign ... www.iasplus.com/ifric/ias21hedgenetinvestment.htm Foreign currency translation reserve The foreign currency translation reserve is used to record exchange differences relating to the translation of the net assets and results of foreign subsidiaries. http://72.30.186.56/search/cache?ei=UTF-8&p="foreign currenc... -------------------------------------------------- Note added at 4 hrs (2008-08-31 21:11:59 GMT) -------------------------------------------------- Note: although I really don't think the word "gains" is necessary here |
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Notes to answerer
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14 hrs confidence:
Earnings reserve fund on valuation changes Explanation: or.."Earnings reserve fund..due to..valuation changes www3.state.id.us/oasis/S1499.html www.idsos.state.id.us/elect/inits/hjr8st.htm law.justia.com/idaho/codes/66ftoc/660110001a.html www.rba.gov.au/PublicationsAndResearch/RBAAnnualReports/200... |
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