Glossary entry

Italian term or phrase:

debiti per obbligazioni

English translation:

bonds payable

    The asker opted for community grading. The question was closed on 2012-09-13 07:54:07 based on peer agreement (or, if there were too few peer comments, asker preference.)
Sep 9, 2012 18:41
11 yrs ago
12 viewers *
Italian term

debiti per obbligazioni

Italian to English Bus/Financial Accounting
Salve, in questo conto economico vi è la voce ''debiti per obbligazioni''. Ho trovato queste due diciture sul web : ''debenture loans'' e ''amounts of debentures due to debenture holders''. Quali delle due è corretta?

Proposed translations

+1
1 hr
Selected

bonds payable

Obbligazioni are bonds. Here is just one definition:

"Bonds are issued as payment for long term debt. Commonly used corporations to represent a formal promise to pay both semi-annual interest payments and the maturity amount by a pre-determined date."

Colleague's answer is not incorrect but goes beyond the actual scope of the accounting term.

Alison


Read more: http://www.investorwords.com/11530/bonds_payable.html#ixzz26...
Note from asker:
grazie mille Alison.
Peer comment(s):

agree Jo Macdonald
977 days
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4 KudoZ points awarded for this answer. Comment: "Grazie mille Alison"
+1
1 hr

Amounts due on debentures and similar liabilities.

"obbligazioni" is broader than just debentures.
Note from asker:
Grazie TechlawDC
Peer comment(s):

agree Alison Kennedy
6 mins
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6 hrs

debt securities

"Debiti per obbligazioni" are usually just called "obbligazioni" which are bonds, which on a balance sheet are termed debt securities (the interest or profit on them would be in the income statment) Debentures are a specific type of bond, they are unsecured bonds.

Debt Security Definition | Investopedia
www.investopedia.com/terms/d/debtsecurity.asp
Debt securities include government bonds, corporate bonds, CDs, municipal bonds, preferred stock, collateralized securities.

https://www.google.com/search?source=ig&hl=en&rlz=&=&q="debt...

http://it.wikipedia.org/wiki/Obbligazione_(finanza)
In finanza con il termine obbligazione (in lingua inglese bond) si indica un titolo di debito emesso da società o enti pubblici che attribuisce al suo possessore il diritto al rimborso del capitale prestato all'emittente alla scadenza, più un interesse su tale somma. Un'obbligazione tipica sono ad esempio i titoli di Stato.

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Note added at 6 hrs (2012-09-10 01:03:24 GMT)
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Technically an "obbligazione" is a broader term than a bond because it includes instruments with a maturity of less than one year, while a bond is always at least one year. However, a "debt security" includes all maturities.
Note from asker:
grazie James
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