rapporto di deducibilità degli interessi passivi / componenti negativi

English translation: may not be taken into account in the deductibility ratio of interest expenses to other deductib

18:12 Feb 13, 2020

Italian to English translations [PRO]
Bus/Financial - Business/Commerce (general)

Italian term or phrase: rapporto di deducibilità degli interessi passivi / componenti negativi

This is from a document providing details of the terms and conditions for 'bandi di finanziamento', this terms appears in the following section of text:

Caratteristiche del credito d’imposta

non può essere ceduto / trasferito “neanche all’interno del consolidato fiscale”;
non è tassato ai fini IRPEF / IRES / IRAP;
non rileva ai fini del rapporto di deducibilità degli interessi passivi / componenti negativi ex artt. 61 e 109, comma 5, TUIR;

Thank you for any help.

Elena and David Dickens KudoZ activity Questions: 13 (none open) (1 closed without grading) Answers: 57 United Kingdom
Local time: 22:01

English translation:may not be taken into account in the deductibility ratio of interest expenses to other deductib

Explanation:
componenti negativi is not a formal accounting term, but a general descriptive used when discussing deductibles

Selected response from:

Wolfgang Hager
Italy
Local time: 23:01

Grading comment

Thanks for your help, my final translation was largely based on this.
4 KudoZ points were awarded for this answer

Summary of answers provided

may not be taken into account in the deductibility ratio of interest expenses to other deductib

Wolfgang Hager

ratio of deductibility of interest payable to losses and (corp.) charges on income

Adrian MM.

Answers

1 hr confidence:

may not be taken into account in the deductibility ratio of interest expenses to other deductib

Explanation:
componenti negativi is not a formal accounting term, but a general descriptive used when discussing deductibles

Wolfgang Hager
Italy
Local time: 23:01
Does not meet criteria
Specializes in field
Native speaker of:

German
PRO pts in category: 24

Grading comment

Thanks for your help, my final translation was largely based on this.

2 hrs confidence:

ratio of deductibility of interest payable to losses and (corp.) charges on income

Explanation:
componenti positivi/ negativi di reddito: increases vs. decreases in income (Garzanti) cf. erosions of income by discounts and rebate in DEU: Erlösschmälerungen

Example sentence(s):

UK: 2.Charges on income 2.1 Introduction Section 243 TCA 1997 provides for the deduction of charges on income paid by a company against its total profits.

Reference: http://www.proz.com/kudoz/italian-to-english/business-commer...

Adrian MM.
Austria
Meets criteria
Native speaker of:

English
PRO pts in category: 36

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rapporto di deducibilità degli interessi passivi / componenti negativi

English translation: may not be taken into account in the deductibility ratio of interest expenses to other deductib

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rapporto di deducibilità degli interessi passivi / componenti negativi

English translation: may not be taken into account in the deductibility ratio of interest expenses to other deductib

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