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This question was closed without grading. Reason: No acceptable answer
Feb 25 20:46
2 mos ago
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Italian term

F.do rischi per c. passive/altri voci

Italian to English Bus/Financial Accounting Bilancio
This is an entry on a list of key figures relating to a bank's balance sheet.
I understand it's a risk fund or provision for c. passive / other items, but I'm not sure what c. passive means and what the whole entry stands for.
Any help appreciated.
Many thanks!
Proposed translations (English)
4 Provision for commission expenses or Provision for commissions payable /Other items
3 Provision for liabilities/other items
2 contingency fund for emoluments (fees) payable / other headings

Discussion

Simona de Logu (asker) Feb 27:
cause passive I've been told the c. stands for cause so "cause passive" i.e. litigation
Simona de Logu (asker) Feb 27:
Thank you Thank you to everyone, especially Phil who was on the right track with controversie.
I will close this question without awarding points.
Simona de Logu (asker) Feb 27:
Thank you Thank you to everyone, especially Phil who was on the right track with controversie.
I will close this question without awarding points.
Simona de Logu (asker) Feb 27:
cause passive I've been told the c. stands for cause so "cause passive" i.e. litigation
Emmanuella Feb 26:
Controversie passive / attive ?
philgoddard Feb 26:
'No way in this context'? 'Controversie' or 'cause in corso' or 'contenzioso' are all possibilities - they have to make a provision for litigation whose outcome is uncertain.
But they've over-abbreviated here, and we can only guess what the 'c.' stands for.
Emmanuella Feb 26:
https://www.proz.com/kudoz/italian-to-english/finance-genera...
Emmanuella Feb 26:
N.B Altr[e] voci.
Passive = femminile plurale conti = maschile plurale
Controversie, no way in this context
philgoddard Feb 25:
'Fondo rischi' is provision. 'Passive' means payable or liabilities. c. could be conti or controversie or something else, and I'm not sure there's any way of knowing.

Proposed translations

28 mins

Provision for liabilities/other items

F.do rischi c. (credito) passivo /altre voci
Peer comment(s):
neutral philgoddard : If c. does mean 'credito', 'liabilities' would be too general - it means loans.
58 mins
Something went wrong...
11 hrs

Provision for commission expenses or Provision for commissions payable /Other items

Fondo rischi per commissioni passive su finanziamenti (es: commissione sul massimo scoperto)
Example sentence:

Presentation of commission expenses • The following expenses previously presented as ‘Expenses commission and fees’ were reclassified to interest income: - Commission expenses related to acquisition or origination of loans - Administrative expenses

...commissioni passive su finanziamenti (es: commissione sul massimo scoperto)

Reference:

https://assets.ctfassets.net/d6uj5qy4e5aj/5xXB4sotz2E4vwqhU2BG75/94963523b49b7070325298b17a7a9ee8/Aprila_Bank_ASA_-_2022_Q1_presentation.pdf

https://www.fondazioneoic.eu/wp-content/uploads/downloads/2010/11/2005-07-13_Interpretativo-1.pdf

Something went wrong...
17 hrs
Italian term (edited): F.do > fondo rischi per c. > compensi passive/altri voci

contingency fund for emoluments (fees) payable / other headings

Please note that fondo rischi is a contingency rather than a 'risk' prov. (the first question ex-City Solicitor CEO / Chairman of the the Central London translation & interpreting office asked us in the recruitment interview was whether could read a balance sheet - not the breadth or depth of the language/s we claimed to know).

Whether c. stands for compensi or commissioni, Thomas R's translation of (directors' or banking) 'fees payable' in the second weblink will serve the 'controversial' purpose.
Example sentence:

IATE: en contingency fund COM contingency reserve COM it riserva per imprevisti COM riserva rischi + COM it commissione passiva COM en commission expense

Reference:

http://www.proz.com/kudoz/italian-to-english/finance-general/1412908-erario-c-ritenute-passive-compensi.html

http://www.proz.com/kudoz/italian-to-english/finance-general/4758887-commissioni-passive.html

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