Dec 10, 2023 17:53
6 mos ago
16 viewers *
Italian term

b) da titoli iscritti nelle immob.no part;

Italian to English Bus/Financial Law: Taxation & Customs pension scheme
16) altri proventi finanziari:
a) da crediti iscritti nelle immobilizz;
b) da titoli iscritti nelle immob.no part;

I know basically what this means but have no idea what 'no part' means unless it is with no participatory interest or something like that. Any ideas?

Discussion

martini Dec 10, 2023:
immobilizzazioni che non ... da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni
v. ricerca con "titoli iscritti nelle immob."
GillW (MCIL) (asker) Dec 10, 2023:
Additional context followed by this:
b) da titoli iscritti nelle immob.no part; 145.604.817 128.128.259 17.476.558
1. Dividendi azionari da Altri titoli immob; 76.958.496 80.590.074 - 3.631.578
2. Interessi su titoli immobilizzati; 40.322.600 39.407.501 915.099
3. Plusvalore su titoli immobilizzati; - - -
4. Proventi diversi; 27.991.614 7.798.577 20.193.037
5. Interessi e scarti di emissione

Proposed translations

2 hrs
Italian term (edited): (da) titoli iscritti nelle immob.no part -> immobilizzazioni non partecipanti vs. particolari

registered fixed-asset, non-trade investments (held as fixed assets)

'TRADE INVESTMENT- is *shares* held by one company in another. Also known as fixed asset investment. NON-TRADE INVESTMENT-investment made for the purpose of earning dividend / interest . that is called non-trade investment.'

- as opposed to Trading assets 'as a collection of securities held by a firm for the purpose of reselling for a profit.'

No need IMO to translate titoli as *equities* or securtties regd. in ... as double themselves as the investments.

Ergo (NB the Latin) Dividendi azionari da Altri titoli immob : share/holder dividends from other trade investments held as fixed assets (in the UK, if the dividends have been received pre-taxed between companies, they would be deemed 'franked investment income')

Obiter (NB Latin lovers) , I have an idea of the tax & accounting scene rather than the Italian construction, though feel that 'fixed securities' in the first weblink is too ambiguous to make any sense : 'other non-current (or fixed) securities' is

--------------------------------------------------
Note added at 2 hrs (2023-12-10 20:11:59 GMT)
--------------------------------------------------

first weblink again: https://www.proz.com/kudoz/italian-to-english/accounting/147...
Example sentence:

titoli iscritti nell'attivo circolante che non costituiscono partecipazioni (svalutazioni di titoli per effetto di valori di mercato < valori in contabilità

IATE: it immobilizzazioni finanziarie en financial assets 1239657 2 preparation for market [TRADE, marketing] COM it immobilizzazioni finanziarie COM en long-term loans and investments (also per Garzanti)

Something went wrong...
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search