Glossary entry

Italian term or phrase:

non cancellate

English translation:

assets sold not derecognised

Added to glossary by angibi
Jun 8, 2006 08:59
17 yrs ago
Italian term

non cancellate

Italian to English Bus/Financial Finance (general) budget
Attività cedute non cancellate


VOCE DI BILANCIO
Proposed translations (English)
5 +2 assets sold not derecognised
4 +1 non-cancelled

Proposed translations

+2
1 hr
Selected

assets sold not derecognised

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?
Peer comment(s):

agree Romanian Translator (X)
3 hrs
agree Olivia Bisegna : I fully agree
10 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "thank you"
+1
15 mins

non-cancelled

'Non-cancelled' won't work?

e.g.
"The non-cancelled single share certificates will be issued in the name of..."
Peer comment(s):

agree Valérie Oliveira (X)
15 mins
Something went wrong...
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