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schemi

English translation: statements

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:schemi
English translation:statements
Entered by: Cedric Randolph

09:22 Nov 2, 2015
Italian to English translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: schemi
There are so many options in kudoz and I'm not sure which one to choose in my translation. 'Layouts', 'schedules', 'tables' (I'm currently using 'tables' to translate 'prospetti')... Text title = Manuale di contabilità regolatoria. Here two examples of use of schemi:
"i proventi e gli oneri realizzati da gestione rischio commodity negli schemi dei conti annuali separati vengono esposti rispettivamente negli Altri ricavi e proventi o negli Oneri diversi di gestione, mentre i proventi e gli oneri da valutazione sono esposti rispettivamente nei Proventi finanziari e negli Oneri finanziari; negli schemi redatti secondo i principi IFRS vengono rilevati in una apposita voce senza distinzione tra l’importo realizzato e quello da valutazione;"
"negli schemi dei cotni annuali separati accolgono rispettivamente anche i dividendi e le plusvalenze da cessione partecipazioni"
Imogen Hancock
United Kingdom
Local time: 08:16
statements
Explanation:
This is how IFRS refers to them

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Note added at 1 hr (2015-11-02 10:38:57 GMT)
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Just google IFRS and go to their website. It has oodles and oodles of information and references for financial documents and its free. That is what I did.
Sorry the link didn't work

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Note added at 4 hrs (2015-11-02 13:51:17 GMT)
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statement of assets and liabilities for the first and financial statements for the second
Selected response from:

Cedric Randolph
Italy
Local time: 09:16
Grading comment
thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2statements
Cedric Randolph
4 +1financial statements
James (Jim) Davis
4Statements
Luke Chambers
3spreadsheets
Antonio Tomás Lessa do Amaral


Discussion entries: 1





  

Answers


7 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
spreadsheets


Explanation:
That's what I've seen
Hth

Antonio Tomás Lessa do Amaral
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 14
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24 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
statements


Explanation:
This is how IFRS refers to them

--------------------------------------------------
Note added at 1 hr (2015-11-02 10:38:57 GMT)
--------------------------------------------------

Just google IFRS and go to their website. It has oodles and oodles of information and references for financial documents and its free. That is what I did.
Sorry the link didn't work

--------------------------------------------------
Note added at 4 hrs (2015-11-02 13:51:17 GMT)
--------------------------------------------------

statement of assets and liabilities for the first and financial statements for the second


    Reference: http://www.bdointernational.com/Services/Audit/IFRS/Model-IF...
Cedric Randolph
Italy
Local time: 09:16
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 27
Grading comment
thank you
Notes to answerer
Asker: 'Statements' makes sense - but could you repost the reference link? It doesn't work when I click on it and a link to an IFRS glossary would be useful. Thank you!

Asker: If I do use 'statements' how do you recommend I translate "lo schema di stato patrimoniale" in this example: "lo schema di stato patrimoniale dei CAS differisce da quello del bilancio di esercizio IFRS per la diversa logica di classificazione delle voci"


Peer comments on this answer (and responses from the answerer)
agree  philgoddard: Or structure, or breakdown, or layout, depending on the context
4 hrs
agree  James (Jim) Davis: or "balance sheet presentation" https://www.google.co.uk/search?source=ig&hl=en&rlz=&q="bala...
1 day 6 hrs
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13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Statements


Explanation:
I agree with Cedric, statements seems best as it's used quite generically.

the phrase you asked about:"lo schema di stato patrimoniale" in this example: "lo schema di stato patrimoniale dei CAS differisce da quello del bilancio di esercizio IFRS per la diversa logica di classificazione delle voci"

Here I would be inclined though to use 'layout'
The layout of the statement of assets and liabilities in the Consolidated Accounting Statements differs from that used in the IFRS Statements because line items are classified differently (or instead of "differently", "using a different method/system").


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Note added at 13 hrs (2015-11-02 23:21:05 GMT)
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what I mean is "statements" looks right in the other examples you asked about, but in that specific one, maybe layout is better

Luke Chambers
Italy
Local time: 09:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
neutral  James (Jim) Davis: The most common term for stato patrimoniale is "balance sheet" although IFRS and the Americans like statement of financial position. I have just realised that conti annuali separati are "unbundled accounts" that power companies must file with the AEEG.
16 hrs
  -> From the source text CAS is "conti annuali separati" so "separate financial statements" (I must have been dozing when I put "consolidated.." which is the opposite meaning!). Also good point on "balance sheet" or "statement of financial position", thanks.
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1 day 6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
financial statements


Explanation:
In the context given, every instance of "schemi" should be translated with "financial statements". "separate financial statements" and "financial statements prepared in accordance with IFRS.
However, there is no one translation for this. You have to understand what everything means. The first instance of "schemi" in IAS is IAS 2 sub 39 which is format in the English. The conti annuali separati is Bilanci separati in IAS 1.
This for example is "senza distinzione tra l’importo realizzato e quello da valutazione" "with no distinction made between the loss or gain realised and the movement in fair value".


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Note added at 1 day12 hrs (2015-11-03 22:18:43 GMT)
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Need more context. What company is it? What is the document? Is it a financial report?

James (Jim) Davis
Seychelles
Local time: 11:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1431

Peer comments on this answer (and responses from the answerer)
agree  Luke Chambers
3 hrs
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