Traducciones de italiano a inglés [PRO] Bus/Financial - Contabilidad / Relazione annuale ai soci
Término o frase en italiano:"Riserva accantonamento utili su cambi da valutazione"
Hello!
I am translating (Italian to English) the annual report of company.
In the final part, it states the destination of the operating income through a list.
I have some problems with the following:
- riserva accantonamento utili su cambi da valutazione
(my attempt: profit provisions on valuation exchange
rate)
- riserva accantonamento utili (my attempt: profit
provisions)
Please, does anybody know their English equivalent?
Explicación: L'art. 2426, punto 8 bis, richiede che, qualora dal processo di valutazione ai cambi della chiusura dell'esercizio delle poste in valuta emerga un utile netto, tale valore deve essere accantonato in un'apposita riserva non distribuibile fino al realizzo.
-------------------------------------------------- Note added at 4 hrs (2008-08-31 21:11:23 GMT) --------------------------------------------------
If the foreign currency translation reserve is not included in the effectiveness ... to remind entities that they would have to track the amounts in the foreign ...
Foreign currency translation reserve The foreign currency translation reserve is used to record exchange differences relating to
the translation of the net assets and results of foreign subsidiaries.
-------------------------------------------------- Note added at 2 ore (2008-08-31 18:33:02 GMT) --------------------------------------------------
accantonamento fondo svalutazione prodotti
fondo svalutazione magazzino
EN provision for loss in value of work in progress for goods
Confezionamento [COM] Voce completa
IT utili su cambi
EN exchange gain
Giovanni Pizzati Italia Local time: 01:18 Especializado en este campo Idioma materno: italiano Pts. PRO en la categoría: 51
Explicación: L'art. 2426, punto 8 bis, richiede che, qualora dal processo di valutazione ai cambi della chiusura dell'esercizio delle poste in valuta emerga un utile netto, tale valore deve essere accantonato in un'apposita riserva non distribuibile fino al realizzo.
-------------------------------------------------- Note added at 4 hrs (2008-08-31 21:11:23 GMT) --------------------------------------------------
If the foreign currency translation reserve is not included in the effectiveness ... to remind entities that they would have to track the amounts in the foreign ...
Foreign currency translation reserve The foreign currency translation reserve is used to record exchange differences relating to
the translation of the net assets and results of foreign subsidiaries.
The translation workplace 
