Je was op zoek naar: bilancio di liquidazioni (Italiaans - Engels)

bilancio di apertura di liquidazione
statement of affairs for liquidation purposes

data di liquidazione
value date

ufficio di liquidazione
office responsible for settling claims

dopo questo viene votato un bilancio supplementare, e alla fine dell'anno i conti sono sistemati mediante un bilancio di liquidazione.
the first irregularity, as we shall point out, consists in their beginning with drawing up a single budget which year after year grows owing to the following cause: this budget is dragged out to half the year, then they demand a budget to put things right, and this they expend in three months, after which they ask for a supplementary budget, and all this ends with a liquidation budget.