Glossary entry

Italian term or phrase:

cambi realizzate, cambi da valutazione

English translation:

exchange rate gains realised (losses incurred), valuation exchange rate gains/losses

Added to glossary by James (Jim) Davis
Apr 29, 2007 23:00
17 yrs ago
6 viewers *
Italian term

cambi realizzate, cambi da valutazione

Italian to English Bus/Financial Accounting financial statements
La composizione della voce Utile/Perdite su cambi è dettagliata nella seguente tabella:

Differenze positive cambi realizzate
Differenze positive cambi da valutazione

Differenze negative cambi realizzate
Differenze negative cambi da valutazione

I simply cannot make sense of how these two items are different
Could it be "actual" foreign currency gains (payments received in foreign currency already posted to the account)
vs.
"estimated" gains from foreign currency ( product still in transit therefore not posted to the account)

Does anyone have an actual idea as to what they are in English? Thanks sooooo much for your help!

Proposed translations

+1
3 hrs
Selected

exchange rate gains realised (losses incurred), valuation exchange rate gains/losses

These will probably be consolidated accounts, so the consolidation will have to translate foreign currencies into the currency of the parent for the financial statement. Here there will be "valuation" gains or losses made with rate fluctuations. Of course if companies actually convert currency then you have gains realised and losses incurred.
Peer comment(s):

agree Peter Cox
2 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks again!"
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