GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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21:29 Sep 2, 2011 |
Italian to English translations [PRO] Bus/Financial - Economics / concordato preventivo | |||||||
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| Selected response from: CristianaC United Kingdom Local time: 22:03 | ||||||
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Summary of answers provided | ||||
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4 | which must be paid in advance |
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3 | which will be paid before distribution |
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3 | amounts immediately payable |
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which will be paid before distribution Explanation: I dont thnk there is such a specific term as prededuzione/prededotto see previous kudoz http://www.proz.com/kudoz/italian_to_english/accounting/3802... |
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which must be paid in advance Explanation: This is what it seems to be saying. |
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amounts immediately payable Explanation: secondo un consolidato orientamento dottrinale [1] e giurisprudenziale [2], la prededuzione deve essere considerata come una deroga eccezionale al principio della par condicio creditorum in quanto, a differenza dei crediti concorsuali – si allude a quei crediti sorti in seguito ad atti compiuti dal fallito precedentemente alla dichiarazione di fallimento e inevitabilmente sottoposti alla cosiddetta ^falcidia fallimentare^, tipica del concorso – i crediti in prededuzione, e cioè i cosiddetti ^crediti della massa^, si caratterizzano per essere funzionalmente collegati all’attività di amministrazione e di liquidazione del patrimonio del fallito, poiché sorti a seguito di atti compiuti dal curatore dopo la dichiarazione di fallimento e, proprio alla luce delle nominate caratteristiche, sono adempiuti in ^prededuzione^, quindi con precedenza rispetto a tutti i crediti concorsuali e in modo almeno tendenzialmente pieno. Secured creditors are those whose debt is secured by a pledge, mortgage or lien. They have a right of pre-emption over the proceeds of sale of the goods charged in their favour covering the capital, interest and costs. The unsecured creditors only participate in the distribution of assets on which no debts are secured, in proportion to their debt and on a par with the secured creditors for the remainder of their debts not satisfied by the security. A distinction must be made between bankruptcy creditors and creditors of the bankrupt?s estate; the latter are those who become creditors of the bankrupt after the bankruptcy order is made, as a result of acts legally performed by the bodies involved in the bankruptcy proceedings, and consequently must be paid in full before the debts of the bankruptcy creditors are paid. http://www.auctionportal.it/index.php?option=content&task=vi... |
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