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Glossary entry

Italian term or phrase:

indice di disponibilità

English translation:

current assets to current liabilities ratio/current ratio

Added to glossary by Frances Leggett
Oct 17, 2011 16:54
12 yrs ago
47 viewers *
Italian term

indice di disponibilità

Italian to English Bus/Financial Finance (general) Balance Sheet
This comes under the heading:
Indici di situazione finanziaria (financial ratios)

indice di disponibilità
(att. corr. magazz)/pass.corr (which would be current inventory assets/current liabilities)

indice di liquidità primaria
(quick ratio) ***already entered in English in brackets under Italian text***
(Liq.Imm + Liq. Diff)/Passivo a br (which would be quick assets + receivables)/Short term liabilities

indice di liquitidà secondaria
(current ratio) ***already entered in English in brackets under Italian text***
Att. Corr/Pass. Corr (which would be Current Assets/Current Liabilities)

Cop. Capitale Immobilizzato (which I think is fixed asset hedging, but am not sure)
(P. Netto + Deb. M/L) / Tot. Immob. (which would be Net Equity + M/L Debt)/Total Fixed Assets


Now, all the research I've done tells me that "Indice di disponibilità" is "current ratio" but that translation is provided in the document itself for "indice di liquidità secondaria", so "indice di disponibilità" must be something else.
Can anyone help me with the translation for "indice di disponibilità"?
I would appreciate your help!
Proposed translations (English)
4 +1 stock to liabilities ratio
5 Current ratio
3 quick ratio
Change log

Oct 21, 2011 11:42: CristianaC changed "Language pair" from "Italian to English" to "English to Italian"

Oct 21, 2011 11:58: Frances Leggett changed "Language pair" from "English to Italian" to "Italian to English"

Discussion

James (Jim) Davis Oct 21, 2011:
Hi Frances I think you really need to talk to your client, because for most people the "indice di disponibilità" is just another name for "indice di liquidità secondaria". And you need to know just what they mean by "att. corr. magazz" because it you put a minus sign in their it is a quick ratio.
http://www.google.it/search?source=ig&hl=it&rlz=&=&q="indice...
Indice di disponibilità (o indice di liquidità secondaria): capacità dell'impresa di far fronte in un periodo abbastanza breve (entro 12 mesi) alle passività correnti (entro 12 mesi). Si calcola dai valori di SP:
(C.IV "Disponibilità liquide" + C.II.01 "Crediti" + D "ratei e risconti attivi" + C.I "Rimanenze")/(D.01 "Debiti esigibili entro l'esercizio successivo"+ E "ratei e riscont
CristianaC Oct 21, 2011:
yes but it is not at all clear what is in the numerator- to me is seems more attività correnti E magazzino and not just magazzino which in fact does not make much sense (I mean not a ratio that is used)
Frances Leggett (asker) Oct 21, 2011:
Thomas' suggestion... From Cristiana's explanation, it would appear that the indice di disponibilità is a general ratio definition and then they go into more detail with indice di liquidità primaria e secondaria (current and quick ratio respectively). So what about using Thomas' suggestion of an explanation-based translation for the purposes of this distinction; i.e. stocks to liabilities ratio?
James (Jim) Davis Oct 21, 2011:
@Cristiana? 'why not just stay literal and say "availability ratio"?' Because, it wouldn't mean anything in English.
CristianaC Oct 21, 2011:
sorry for my awful typing here is the link to bocconi
http://didattica.unibocconi.it/mypage/upload/48297_20101028_...
CristianaC Oct 21, 2011:
ah that's why It allsuddenly disappeared ok I start again in short
this is what I know in English and comes from myfinance book
in order of less, to more liquid
1.net WC/tot. assets - no name
2. current ratio current ass/curr liab
3. quick ratio OR acid test curr.asset-inventories/curr. liab
4. cash ratio cash + mrktb. securities/curr liab.
however cash ratio seldom used
so according to this
primary woud be quick ratio the most liquid
secondary current ratio
but... Italian what do they do? they add another layer and call it diposnibilità and put it the same as current ratio and then, they even make a distincio between quick ratio and acid test (some times)
in this link I add. indice di liquidtà and indice di disponibilità are set equal..
this is to say that your text seems a bit messy and you're right and jim is right but obviously you cant use the same..
why not just stay literal and say "availability ratio"?



Frances Leggett (asker) Oct 21, 2011:
quick ratio vs current ratio My issue with the term "indice di disponibilità" was that the first three ratios are:
indice di dsponibilità
indice di liquidità primaria (quick ratio)
indice di liquidità secondaria (current ratio)

The Italian file I have in front of me provides the English "quick ratio" and "current ratio" underneath the two ratios "indice di liquidità primaria" and "indice di liquidità secondaria" respectively. So despite having found several indications that "indice di disponibilità" was current ratio, I was confused by the fact that this translation had already been assigned to a different term. Therefore, I wondered what the translation for indice di disponibilità would have been in this context.
Frances Leggett (asker) Oct 21, 2011:
change to language pair: Hi Cristianac - I've just changed this back to Italian to English as it is not an English to Italian question!

Proposed translations

+1
10 mins
Selected

stock to liabilities ratio

Absent a better suggestion you can just describe what it is.
Peer comment(s):
agree philgoddard : Current liabilities, assuming the asker's explanation is correct.
2 mins
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you. I am adding both answers to the glossary. In the interests of using a term other than "current ratio" for distinction in this particular case, I used "assets to liabilities ratio" as per Thomas' suggestion - changing "stock" to "current assets". Thank you "
6 hrs

Current ratio

The indice di disponibilità is current assets to current liablilities, as wiki explains:
"indice di disponibilità Current Ratio =Attivita' Correnti/Passivita' Correnti che risponde alla domanda se con le attività correnti in entrata entro l'anno si riesca a soddisfare alle passività dovute a pagamenti richiesti entro l'anno"
http://it.wikipedia.org/wiki/Analisi_di_bilancio
Wiki also gives the English term
http://it.wikipedia.org/wiki/Current_Ratio
http://www.investopedia.com/university/ratios/liquidity-meas...
The author here hasn't given the asset part of the equation very well fully. For mant firms inventory willl constitute most of current assets, but more fully current assets = current receivables, cash and cash equivalents and inventory. Investopedia also throws marketable securities into the equation.
Something went wrong...
3 days 19 hrs

quick ratio

indice di liquidità secondaria=current ratio

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Note added at 3 giorni19 ore (2011-10-21 12:10:07 GMT)
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indice di disponibilità: è dato dal rapporto tra attivo corrente e debiti a breve scadenza

l'indice di disponibilità secondaria è dato dal rapporto tra disponibilità finanziarie liquide + disponibilità liquide e debiti a breve scadenza

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Note added at 3 giorni20 ore (2011-10-21 13:35:17 GMT)
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indice di liquidità secondaria=current ratio

indice di liquidità primaria=quick ratio

indice di disponibilità???

http://www.bankpedia.org/ita/voce.php?VoceID=1706

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Note added at 3 giorni20 ore (2011-10-21 13:38:42 GMT)
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l'indice di disponibilità è un indice di solidità

gli altri due sono indici di liquidità

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Note added at 3 giorni20 ore (2011-10-21 13:40:44 GMT)
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vedi pag 6

http://www.itcfortunato.it/PUBLIC/upload/documenti/45_Indici...
Something went wrong...
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