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rettifiche contabili
accounting adjustments
Last Update: 2017-04-06
Usage Frequency: 3
Quality:
in bilancio
on the balance-sheet
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
ogni scrittura contabile, comprese le rettifiche contabili, è basata su documenti giustificativi ai quali fa riferimento.
all accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which they shall refer.
salvo indicato altrimenti, il valore delle esposizioni in bilancio è il valore contabile determinato senza tenere conto delle rettifiche per il rischio di credito.
unless noted otherwise, the exposure value of on-balance sheet exposures shall be the accounting value measured without taking into account any credit risk adjustments made.
altre rettifiche contabili[ utili o perdite( da negoziazione) realizzate, ratei, ammortamento di premi/ sconti, adeguamento al costo medio];
other accounting related adjustments( i.e. realised gains and losses, accruals, the amortisation of premiums and discounts, and the effects of regularisation on average cost);