riserva comp. attuariale benefici a dipendenti

08:36 Jul 5, 2019
This question was closed without grading. Reason: Other

Italian to English translations [PRO]
Bus/Financial - Finance (general) / financial statements
Italian term or phrase: riserva comp. attuariale benefici a dipendenti
From the annual report of an Italian company.
The statement of changes in equity includes this line item under "riserve da valutazioni". Is this the reserve for actuarial (gain or loss?) on employee benefits?

It appears as follows:

Riserve da valutazioni
- riserva comp. attuariale benefici a dipendenti xxx
- Riserva OCI valutazione passività finanziarie xxx
Giovanni Orlando
Italy
Local time: 04:53


Summary of answers provided
3actuarial compensation reserve
Luca Gentili
2employee benefits - actuarial (pension fund) adjustment - reserve
Adrian MM.


Discussion entries: 2





  

Answers


23 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
actuarial compensation reserve


Explanation:
comp. dovrebbe stare per compensazione

Luca Gentili
Belgium
Local time: 04:53
Native speaker of: Italian
PRO pts in category: 4
Login to enter a peer comment (or grade)

29 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
riserva comp./compensazione attuariale benefici a dipendenti
employee benefits - actuarial (pension fund) adjustment - reserve


Explanation:
I am assuming for the 'actuarial' that the company is not actually an insurance or underwriting outfit.

My inductive inference from the context, rather than my deductive idea from the Italian is that employee non-cash benefits granted need - like cash emoluments - to be factored, actuarially, into the company pension fund.

No doubt, someone will have a better idea.




Example sentence(s):
  • Items that might change include the amount of money that needs to be accumulated in reserves for future payments, increasing the amount of premiums charged for an insurance policy to remain in effect, or reducing the amount of future benefit payments.
  • ha stabilito che la "riserva di compensazione", non imputabile al "margine di solvibi- ... niamo un modello attuariale di "riserva di equilibrio" (paragrafo 3)

    Reference: http://www.sia-attuari.it/materiale/Grasso%20(1993).pdf
    Reference: http://www.investopedia.com/terms/a/actuarial-adjustment.asp
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 77
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search