b) da titoli iscritti nelle immob.no part;

17:53 Dec 10, 2023
Italian to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / pension scheme
Italian term or phrase: b) da titoli iscritti nelle immob.no part;
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?
GillW (MCIL)
Local time: 00:10


Summary of answers provided
3registered fixed-asset, non-trade investments (held as fixed assets)
Adrian MM.


Discussion entries: 2





  

Answers


2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
(da) titoli iscritti nelle immob.no part -> immobilizzazioni non partecipanti vs. particolari
registered fixed-asset, non-trade investments (held as fixed assets)


Explanation:
'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

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Note added at 2 hrs (2023-12-10 20:11:59 GMT)
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first weblink again: https://www.proz.com/kudoz/italian-to-english/accounting/147...

Example sentence(s):
  • 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)

    Reference: http://www.proz.com/kudoz/italian-to-english/accounting/1477...
    Reference: http://www.wikiwords.org/dictionary/term/1466318/2930087
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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