riserva per utili indivisi

English translation: reserve for undistributed profits

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:riserva per utili indivisi
English translation:reserve for undistributed profits
Entered by: Giovanni Orlando

14:14 Oct 29, 2019
Italian to English translations [PRO]
Bus/Financial - Accounting / reserves
Italian term or phrase: riserva per utili indivisi
This is from the director's report of the consolidated financial statements of an Italian company. I don't remember ever coming across this specific term before.

DESTINAZIONE DEL RISULTATO D'ESERCIZIO

Si propone all'assemblea convocata per l'approvazione del bilancio di destinare l'utile di esercizio di Euro 123.456 ad incremento della Riserva per utili indivisi, che raggiungerà così l’ammontare di Euro 8.765.432.
Giovanni Orlando
Italy
Local time: 13:08
revenue reserve (for undistributed profits)
Explanation:
Note the difference with the allied terms of a non-distributable capital reserve and distributable reserve capital.
Selected response from:

Adrian MM.
Austria
Grading comment
Thanks Adrian and Phil!!!
4 KudoZ points were awarded for this answer



Summary of answers provided
3revenue reserve (for undistributed profits)
Adrian MM.
Summary of reference entries provided
Retained earnings
philgoddard

  

Answers


26 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
revenue reserve (for undistributed profits)


Explanation:
Note the difference with the allied terms of a non-distributable capital reserve and distributable reserve capital.

Example sentence(s):
  • Definition of revenue reserve: The portion of a business' profits retained by the company for investment in future growth, and are not redistributed to the shareholders through regular or special dividends.
  • Allocating sums to capital reserve means they are permanently invested and will not be paid as dividends

    Reference: http://keydifferences.com/difference-between-retained-earnin...
    Reference: http://keydifferences.com/difference-between-capital-reserve...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 49
Grading comment
Thanks Adrian and Phil!!!
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Reference comments


6 mins
Reference: Retained earnings

Reference information:
Or literally "reserve for undistributed profits".
http://www.proz.com/kudoz/italian-to-english/finance-general...

philgoddard
United States
Works in field
Native speaker of: English
PRO pts in category: 105
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