Glossary entry (derived from question below)
Italian term or phrase:
Riserva in sosp.
English translation:
Untaxed reserves / Reserves on which tax is deferred
Added to glossary by
EirTranslations
Aug 1, 2012 16:01
11 yrs ago
3 viewers *
Italian term
Ireland
20 yrs+ quality translations, Trados
Native in: Spanish 
, English (Variants: British, Irish, UK, US)
Works in: English to Spanish, Spanish to English, Italian to English, and 8 more.
Riserva in sosp.
Italian to English
Bus/Financial
Accounting
I imagine that this is riserva in sospensione but I'm not exactly sure of what the English equivalent of this would be, for notes to the financial statements, pls see below thanks
Capitale Sociale
Riserva di rivalut.
Riserva azioni proprie
Riserva Legale
Riserva in sosp.
Altre
Risultato
Totale
riserve
Avanzo Utili
Capitale Sociale
Riserva di rivalut.
Riserva azioni proprie
Riserva Legale
Riserva in sosp.
Altre
Risultato
Totale
riserve
Avanzo Utili
Proposed translations
(English)
| 4 | Untaxed reserves / Reserves on which tax is deferred |
James (Jim) Davis
|
| 4 | Reserve in suspension |
TechLawDC
|
Proposed translations
1 hr
James (Jim) Davis
Seychelles
Seychelles
Native in English
Specializes in field
Seychelles
25 years experience constantly improving
Native in: English (Variant: British) 
Works in: Italian to English
Related KudoZ points
:
1431
Selected
Untaxed reserves / Reserves on which tax is deferred
This is an abbreviation for "Riserva in sospensione d'imposta"
https://www.google.it/search?source=ig&hl=it&rlz=&=&q="Riser...
This is for items like a capital gain on an investment another company, which is only taxed when the company is sold and a profit is realised.
In English, they are usually just called "untaxed" reserves, which is to say they are "Reserves on which tax is deferred".
https://www.google.com/search?source=ig&hl=en&rlz=&=&q="unta...
It has been asked before (my answer is at the bottom, to late for consideration):
http://www.proz.com/kudoz/italian_to_english/accounting/7324...
https://www.google.it/search?source=ig&hl=it&rlz=&=&q="Riser...
This is for items like a capital gain on an investment another company, which is only taxed when the company is sold and a profit is realised.
In English, they are usually just called "untaxed" reserves, which is to say they are "Reserves on which tax is deferred".
https://www.google.com/search?source=ig&hl=en&rlz=&=&q="unta...
It has been asked before (my answer is at the bottom, to late for consideration):
http://www.proz.com/kudoz/italian_to_english/accounting/7324...
4 KudoZ points awarded for this answer.
Comment: "thx"
49 mins
Reserve in suspension
This is a reserve account (or provision) which is not active -- meaning it is empty or it is not currently undergoing change that would be expected.
--------------------------------------------------
Note added at 51 mins (2012-08-01 16:53:13 GMT)
--------------------------------------------------
Could be that riserva should be read as "riserve", i.e., reserves, indicating possibly more than one account.
Thus, alternative: Reserves in suspension.
--------------------------------------------------
Note added at 51 mins (2012-08-01 16:53:13 GMT)
--------------------------------------------------
Could be that riserva should be read as "riserve", i.e., reserves, indicating possibly more than one account.
Thus, alternative: Reserves in suspension.
Something went wrong...