non cancellate

English translation: assets sold not derecognised

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase: non cancellate
English translation:assets sold not derecognised
Entered by: angibi

08:59 Jun 8, 2006
Italian to English translations [PRO]
Bus/Financial - Finance (general) / budget
Italian term or phrase: non cancellate
Attività cedute non cancellate


VOCE DI BILANCIO
angibi
Italy
Local time: 10:17
assets sold not derecognised
Explanation:
i.e., they still show on the balance sheet

this is the wording used by IAS/IFRS. Take a look at Barclays (UK) and UniCredit (Italy) as examples.

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Note added at 1 hr (2006-06-08 10:32:54 GMT)
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http://www.pwcglobal.com/gx/eng/about/svcs/corporatereportin...

Component: First-time adoption of IFRS
Index: Derecognition of financial assets and liabilities
Short title: When are previously derecognised financial assets recognised on the opening IFRS balance sheet?
Selected response from:

DCypher (X)
Local time: 10:17
Grading comment
thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2assets sold not derecognised
DCypher (X)
4 +1non-cancelled
William Short


  

Answers


15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
non-cancelled


Explanation:
'Non-cancelled' won't work?

e.g.
"The non-cancelled single share certificates will be issued in the name of..."

William Short
Italy
Local time: 10:17
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  Valérie Oliveira (X)
15 mins
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +2
assets sold not derecognised


Explanation:
i.e., they still show on the balance sheet

this is the wording used by IAS/IFRS. Take a look at Barclays (UK) and UniCredit (Italy) as examples.

--------------------------------------------------
Note added at 1 hr (2006-06-08 10:32:54 GMT)
--------------------------------------------------

http://www.pwcglobal.com/gx/eng/about/svcs/corporatereportin...

Component: First-time adoption of IFRS
Index: Derecognition of financial assets and liabilities
Short title: When are previously derecognised financial assets recognised on the opening IFRS balance sheet?

DCypher (X)
Local time: 10:17
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1066
Grading comment
thank you

Peer comments on this answer (and responses from the answerer)
agree  Romanian Translator (X)
3 hrs

agree  Olivia Bisegna: I fully agree
10 hrs
Login to enter a peer comment (or grade)



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