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contra retained earnings

Italian translation: contrapartita riserve di utili

13:01 Dec 13, 2013
English to Italian translations [PRO]
Bus/Financial - Business/Commerce (general) / Income statement (conto economico)
English term or phrase: contra retained earnings
Buongiorno.

Ultima pagina di un infinito documento riguardante le operazioni IWO (Intercompany work order):

Contra retained earnings
-I/C sales - Profit dual

Non è assolutamente il mio campo, ma questo era l'ultimo documento di una lunga serie che ho tradotto, per fortuna l'unico di argomento economico-finanziario. Non ho idea di cosa siano gli utili non distribuiti contra...

Grazie a tutti
Valeria
Valeria Ricciardi
Italy
Local time: 21:32
Italian translation:contrapartita riserve di utili
Explanation:
It would seem that they are spending the profits they have saved over the years on something.

https://www.google.it/search?source=ig&hl=it&rlz=&=&q="riser...

http://www.proz.com/kudoz/english_to_italian/business_commer...

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Note added at 2 days1 hr (2013-12-15 14:36:40 GMT)
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http://www.investopedia.com/terms/r/retainedearnings.asp
The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders' equity on the balance sheet.



Codice Civile Art. 2430(1)
Riserva legale
- [1] Dagli utili netti annuali deve essere dedotta una somma corrispondente almeno alla ventesima parte di essi per costituire una riserva, fino a che questa non abbia raggiunto il quinto del capitale sociale.
Selected response from:

James (Jim) Davis
Seychelles
Local time: 23:32
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2contrapartita riserve di utili
James (Jim) Davis
4 +1contropartita utili indivisi/utili a nuovo
CristianaC


  

Answers


1 day 4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
contropartita utili indivisi/utili a nuovo


Explanation:
le riserve di utili comprendono gli utili indivisi o utili a nuovo (retained earnings), la riserva legale, la riserva straordinaria

perciò i "retained earnings" sono parte delle riserve di utili ma non si identificano con queste


http://www.misterfisco.it/principi/dettagli.asp?principio=28...
..Le riserve di utili traggono origine dal « risparmio » di utili d�esercizio (come nel caso della riserva legale e della riserva statutaria). Esse sono generalmente costituite in sede di riparto dell�utile netto risultante dal bilancio d'esercizio approvato, mediante esplicita destinazione a riserva, o mediante semplice delibera di non distribuzione: �utili a nuovo�. -

CristianaC
United Kingdom
Local time: 20:32
Specializes in field
Native speaker of: Native in ItalianItalian, Native in EnglishEnglish
PRO pts in category: 93

Peer comments on this answer (and responses from the answerer)
agree  Mariagrazia Centanni: C'è un Kudoz italiano inglese, che ti da ragione : http://www.proz.com/kudoz/italian_to_english/finance_general...
6 hrs
  -> oh grazie! Jim ne converrà :)
neutral  James (Jim) Davis: :) Solo che nei conti inglesi non esiste nè una riserva legale nè una riserva straordinaria, ma solo "retained earnings" share premium and various "revaluation reserves". In this sense the Italian Ias translation is wrong IMHO, emphasis on Humble.
22 hrs
  -> I see- however, this seems to be specific to accounting and usually these three accounts are stated separately in Italian accounting while riserve di utili is a more generic term rather than an account
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13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
contrapartita riserve di utili


Explanation:
It would seem that they are spending the profits they have saved over the years on something.

https://www.google.it/search?source=ig&hl=it&rlz=&=&q="riser...

http://www.proz.com/kudoz/english_to_italian/business_commer...

--------------------------------------------------
Note added at 2 days1 hr (2013-12-15 14:36:40 GMT)
--------------------------------------------------



http://www.investopedia.com/terms/r/retainedearnings.asp
The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders' equity on the balance sheet.



Codice Civile Art. 2430(1)
Riserva legale
- [1] Dagli utili netti annuali deve essere dedotta una somma corrispondente almeno alla ventesima parte di essi per costituire una riserva, fino a che questa non abbia raggiunto il quinto del capitale sociale.

James (Jim) Davis
Seychelles
Local time: 23:32
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 21
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Mara Marinoni
25 mins
agree  Luciana Trevisi
2 hrs
neutral  CristianaC: hi Jim, here I would be specific and use "utili indivisi" or "utili a nuovo" for "retained earnings" as the riserve di utili also include the "legal reserve" etc.. which are different accounts- Ok, statutory :)
1 day 3 hrs
  -> Normally: "riserva legale" -> "statutory reserve"; "riserva statutaria" -> "by-law reserve/articles of association reserve"
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