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gestione straordinaria

Inglese translation: non-recurring income

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10:06 May 20, 2007
Traduzioni da Italiano a Inglese [PRO]
Bus/Financial - Finanza (generale) / financial statement
Termine o frase Italiano: gestione straordinaria
context:
"L'equilibrio economico (reddito netto) e' conseguito solo attraverso rivalutazioni dell'attivo (gestione straordinaria).

I get that the general meaning is that a special/exceptional payment has been made by management to bolster a failing company, but what is the best translation in this context. Thanks for your help.
Margaret Scott
Stati Uniti
Local time: 23:23
Traduzione in Inglese:non-recurring income
Spiegazione:
Revaluation of an asset contributed to increase in income...allbeit non-recurring.

For your information, I copy below my answer to a previous question "gestione extracaratteristica"

This income or activity may indeed be recurring. However, it is not income derived from the core business of the enterprise. See a definition below in English. See also an excerpt from an Italian paper which discusses 4 types of income which includes both "straordinaria" (a one off sale of an asset, for example) and "extracaratteristica" (non-core, derived from other than the companies core operating activities).

"As a rule, sales proceeds do not include income from non-core activities (for instance, income generated by leasing property, interest, property sales receipts)..."

********

la gestione caratteristica
la gestione finanziaria
la gestione straordinaria
la gestione extracaratteristica

"La gestione extracaratteristica riassume tutte le operazioni riferibili ad attività non direttamente collegabili all’attività operativa caratteristica, come ad esempio gli affitti attivi derivanti dalla
locazione di una parte dell’immobile utilizzato per lo svolgimento della propria attività aziendale....."


Exactly!! Buon lavoro
Risposta fornita da:

xxxDCypher
Local time: 05:23
Grading comment
To me, this answer fits the context of the document best and tells the reader what's actually going on. Thanks to everyone.
A questa risposta sono stati assegnati 4 punti KudoZ



Riepilogo di tutte le risposte fornite
5 +3extraordinary operations
James (Jim) Davis
5non-recurring incomexxxDCypher
3special decision by the board
SwissTell


  

Risposte


12 min   Affidabilità: Answerer confidence 3/5Answerer confidence 3/5
special decision by the board


Spiegazione:
revaluation of assets by special board decision

SwissTell
Local time: 23:23
Specializzato nell'area
Madrelingua: Tedesco
Punti PRO nella categoria: 39
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1 giorno1 ora   Affidabilità: Answerer confidence 5/5
non-recurring income


Spiegazione:
Revaluation of an asset contributed to increase in income...allbeit non-recurring.

For your information, I copy below my answer to a previous question "gestione extracaratteristica"

This income or activity may indeed be recurring. However, it is not income derived from the core business of the enterprise. See a definition below in English. See also an excerpt from an Italian paper which discusses 4 types of income which includes both "straordinaria" (a one off sale of an asset, for example) and "extracaratteristica" (non-core, derived from other than the companies core operating activities).

"As a rule, sales proceeds do not include income from non-core activities (for instance, income generated by leasing property, interest, property sales receipts)..."

********

la gestione caratteristica
la gestione finanziaria
la gestione straordinaria
la gestione extracaratteristica

"La gestione extracaratteristica riassume tutte le operazioni riferibili ad attività non direttamente collegabili all’attività operativa caratteristica, come ad esempio gli affitti attivi derivanti dalla
locazione di una parte dell’immobile utilizzato per lo svolgimento della propria attività aziendale....."


Exactly!! Buon lavoro

xxxDCypher
Local time: 05:23
Specializzato nell'area
Madrelingua: Inglese
Punti PRO nella categoria: 1066
Grading comment
To me, this answer fits the context of the document best and tells the reader what's actually going on. Thanks to everyone.

Commenti dei colleghi su questa risposta (e interventi di chi ha risposto)
neutrale  James (Jim) Davis: in my opinion this answer corrects a technical accounting error in the Italian which should have read "ricavi non ricorrente" in line with IAS/IFRS and not "gestione ordinaria" old Italian GAAP
3 giorni17 ore
  -> non-recurring income is not a new term and obviously not all companies use IAS
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1 ora   Affidabilità: Answerer confidence 5/5 approvazioni dei colleghi (rete) +3
extraordinary operations


Spiegazione:
I have to disagree with Ivana here. Extraordinary management would be very good management in my book. These are "non recurring items" of "operating income"
They were only able to break-even by revaluing assets (extraordinary operations)
The Google gets a lot of Italian hits. I think this is because International Accounting Standards recently outlawed the word "extraordinary" and said "non recurring items" should be used, but they don't seem to have observed this rule in Italy.

--------------------------------------------------
Note added at 4 days (2007-05-25 06:44:42 GMT) Post-grading
--------------------------------------------------

Paul I'm curious. I mean you can see from my answer above that I agree with you that this is non recurring income. However, quite apart from IAS, the more generic term "extraordinary operations" does exist in English. This US company has them in its registration articles:
http://www.secinfo.com/dsvRx.z6zn.b.htm
Should you really be making your English translation clearer and more specific than the source? Its a question I ask myself often when translating items like this.




    Riferimento: http://www.google.com/search?ie=UTF-8&oe=UTF-8&sourceid=desk...
    Riferimento: http://www.google.com/search?num=100&hl=en&safe=off&q=%22non...
James (Jim) Davis
Seicelle
Local time: 08:23
Specializzato nell'area
Madrelingua: Inglese
Punti PRO nella categoria: 3720

Commenti dei colleghi su questa risposta (e interventi di chi ha risposto)
accordo  Silvia Casale: Giusto!
56 min

accordo  Leonarda Coviello
3 ore

accordo  potra: Yes
4 ore
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