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Services
Translation, Interpreting, Editing/proofreading
Expertise
Specializes in:
Accounting
Business/Commerce (general)
Economics
Finance (general)
Insurance
Investment / Securities
Law (general)
Law: Contract(s)
Real Estate
Also works in:
Advertising / Public Relations
Government / Politics
Human Resources
Journalism
Law: Patents, Trademarks, Copyright
Law: Taxation & Customs
Management
Marketing / Market Research
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Rates
Project History
0 projects entered
Portfolio
Sample translations submitted: 1
English to Italian: IAS/IFRS Consolidated Financial Statements
Source text - English Cash flow hedge
In a cash flow hedge, the effective portion of the changes in fair value of the hedging derivative instrument is recognized in a specific equity account, while the ineffective portion is recognized in the income statement under Net gains or losses on financial instruments at fair value through profit and loss.
Whenever the hedging derivative ceases to meet the effectiveness criteria for hedge accounting or is terminated or sold, hedge accounting is prospectively discontinued. Amounts previously recognized directly in equity are reclassified to Interest income and expense in the income statement over the periods where the interest margin is affected by cash flows arising from the hedged item. If the hedged item is sold earlier than expected or if the forecast transaction hedged ceases to be highly probable, unrealized gains and losses booked to equity are immediately reclassified in the income statement.
Translation - Italian Copertura di flussi finanziari
In un’operazione di copertura di flussi finanziari, la parte efficace della variazione del fair value dello strumento derivato di copertura è rilevata in uno specifico conto di patrimonio netto, mentre la parte inefficace è rilevata nel conto economico alla voce Utili o perdite netti derivanti da strumenti finanziari al fair value rilevato a conto economico.
Qualora lo strumento derivato non risponda più ai criteri di efficacia per la contabilizzazione di copertura, ovvero sia cessato o venduto, la contabilizzazione di copertura viene cessata prospetticamente. Gli importi in precedenza rilevati direttamente a patrimonio netto sono riclassificati a conto economico nella voce Interessi attivi e passivi per i periodi in cui il margine di interesse è influenzato dai flussi finanziari derivanti dall’elemento coperto. Se l’elemento coperto viene venduto anticipatamente rispetto alle previsioni, ovvero se la prevista operazione di copertura cessa di essere altamente probabile, gli utili e le perdite non realizzati contabilizzati a patrimonio netto sono immediatamente riclassificati a conto economico.
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Translation education
Other - Scuola Superiore per Interpreti e Traduttori Silvio Pellico
Experience
Years of experience: 31. Registered at ProZ.com: Aug 2003.
Adobe Acrobat, Microsoft Excel, Microsoft Word, Powerpoint
CV/Resume
CV available upon request
Bio
Professional translator with deep knowledge of the financial world and vast translation experience in all related fields.
13 years’ experience as in-house translator and manager at two leading Italian translation companies.
Simultaneous and consecutive interpreting at financial meetings.
Expertise