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Freelance translator and/or interpreter, Verified site user
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Source text - Italian Allo scopo di meglio illustrare ed integrare i dati e le informazioni contenute nello Stato Patrimoniale e nel Rendiconto della gestione, la Nota Integrativa deve indicare i criteri adottati nella valutazione delle voci di bilancio e specificare se gli stessi sono variati rispetto all’esercizio precedente.
In particolare devono essere esplicitati:
- i criteri di valutazione delle immobilizzazioni materiali e immateriali nonché i criteri seguiti per il loro ammortamento, con separata indicazione del valore attribuito alle liberalità materiali ed immateriali ricevute nell’esercizio e destinate ad un utilizzo pluriennale;
- le modalità di valutazione delle rimanenze delle merci o dei materiali, dei titoli e delle attività finanziarie non immobilizzate, precisando sia gli elementi considerati nella configurazione del costo, sia i riferimenti adottati nella definizione del valore di mercato;
- i criteri di valutazione dei crediti e dei debiti;
- i criteri di quantificazione degli accantonamenti ai fondi rischi ed oneri, con specifica indicazione delle modalità di calcolo dell’accantonamento eventualmente effettuato a copertura dell’eventuale mancata riscossione dei crediti inerenti alle promesse di liberalità;
- i criteri seguiti per la determinazione del valore normale delle liberalità non monetarie ricevute nel periodo, inteso come tale il valore al quale i beni e/o i servizi possono essere scambiati da parti consapevoli e disponibili nell’ambito di uno scambio paritario. In particolare vanno specificati i metodi seguiti per la determinazione del valore delle contribuzioni di servizi.
Translation - English For better illustration and integration of the data and information contained in the Balance Sheet and in the Statement of income and expenses, the Supplementary Note must indicate the criteria used to measure the items in the financial statement, and specify whether or not these have changed with respect to the preceding period.
In particular, a description must be given of:
- the criteria used to measure tangible and intangible fixed assets, along with the criteria used to calculate amortisation of the same, with separate indications of the value assigned to tangible and intangible liberalities received during the period and destined for use over a number of years;
- the methods used to measure goods or materials in stock, securities and non-fixed financial assets, specifying both the elements taken into consideration during configuration of the cost, and the references used to define the market value;
- the criteria used to measure receivables and payables;
- the criteria used to measure appropriation to risk and expense funds, with special indication of the methods used to calculate any appropriation made to cover uncollected receivables relating to promised liberalities;
- the criteria used to determine the normal value of non-monetary liberalities received during the period, said value being the value at which the goods and/or services can be exchanged by knowledgeable and consenting parties during an equitable exchange. In particular it is necessary to specify the methods used to determined the value of service grants
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Experience
Years of experience: 34. Registered at ProZ.com: May 2006.
Microsoft Excel, Microsoft Word, Powerpoint, Trados Studio
Bio
Born and educated in England, I moved to Italy after leaving school and have been living there more or less ever since.
I spent a number of years in full-time employment, working first with a firm of civil engineering contractors, and then working for five years in the field of intellectual property, specialising in pharmaceutical, mechanical and other technical patents.
While still working in the office I started to translate books for an editor based in Milan, on subjects ranging from endangered species of wild animal to the travels of the young Wolfgang Amadeus Mozart. I finally gave up my office job and started working as a full-time translator/interpreter in 1990, after the birth of my son.
Other specialisations include hair-care products, classical music, art, literature.
My business is based in the UK, but I spend a large part of my time in Italy (just north of Rome), which accounts for the discrepancy between my "address" and my "map location".
Keywords: art, archaeology, animals, commercial law, industrial property, patents, general mechanics, literature, books, music. See more.art, archaeology, animals, commercial law, industrial property, patents, general mechanics, literature, books, music, tourism, italy, rome, genetic engineering, interpreting services. See less.
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