transitare i contribuiti

17:37 May 27, 2019 

The question then is how could these "contributi" allow the company to make a fake profit. Banks around the world will only lend if they can see profits in the income statement. A company signs a "covenant" with a bank to borrow money which is all about profit ratios on the income state. The next question is what do these companies trade in? If they trade in or manufacture goods, then these "contributi" must be payments made for fraudulent invoices, goods paid for but never manufactured or delivered. Otherwise I'm guessing these companies making fake profits are investment funds, classic ponzi scheme, but that does not work with injections of cash.

17:14 May 27, 2019 

They showed fake profits and fake assets so banks would continue to lend them money.
The owners siphoned off tons of money offshoring it in the Cayman Islands.
It was a huge Ponzi scheme, which ultimately collapsed.

As it is a current legal case being litigated I can't mention any company names though...

11:44 May 27, 2019 

Fascinating. Alison's explanation seems in the right direction. But "chiudere i bilanci in utile" is the big question mark here. A capital contribution in cash would give the company cash and enable it to survive in cash flow terms, but as Alison says, this would go into equity and would NOT show as a profit (utile). However the prosecutor seems to give the best clue when he says "Ma quando parla di contributi, erogazione di contributi o a mezzo contributi, ... che cosa intende lei quando parla di contributi?" The only way to push the company into profit is to reduce its costs by supplying it at lower prices of increase its sales by buying from it which is probably why the guy is asking the question. I would just translate with "contribution" in quotes and write a footnote or something.
One question of course is why do these companies want to show a false profit. Often companies want to show a false loss to avoid tax. Reasons for showing a profit might be to sell the company, attract investors or to prevent a bank from calling in loans to the company. The answer to that question would be useful.

20:28 May 26, 2019 

This may help a bit:
TESTIMONE
Le società XXXX in sud America erano gestite o meglio avevano dei risultati gestione negativi, quindi erano in perdita. Quando erano in perdita, per non dimostrare questa perdita che avrebbe voluto dire anche chiudere questa società o dare un segnale al mercato di perdita, a questa società veniva dati dei contributi, dei contributi proprio in termini finanziari, nel senso che venivano erogati degli importi, a volte anche di decine di milioni di euro, che permettevano a questa società di chiudere i bilanci in utile malgrado la gestione corrente fosse effettivamente in perdita.

BTW I apologize for the typo "contribuiti" vs. "contributi." My typing is terrible...