Glossary entry

Italian term or phrase:

Margine secondario di struttura

English translation:

Equity plus (non current liabilities minus non current assets)

Added to glossary by Rosanna Palermo
Jun 14, 2011 19:30
12 yrs ago
40 viewers *
Italian term

Margine secondario di struttura

Italian to English Bus/Financial Finance (general) equity and performance
I am translating financial statements and looking for the exact English term or acronym for this.

The title of the table is "Analisi dei margini di struttura"
under which are listed the following items:
margine primario di struttura
quoziente primario di struttura
*****Margine secondario di struttura*****
quoziente secondario di struttura

This term is later described as being:

"Il Margine di struttura secondario e' costituito dalla differenza tra il capitale consolidato (patrimonio netto piu' debiti a lungo termine) e le immobilizzazioni. Esprime la capacita' dell'impresa di coprire con fonti consolidate gli investimenti in immobilizzazioni"

Thanks in advance for the help!

Proposed translations

+1
9 mins
Selected

Equity plus (non current liabilities minus non current assets)

As per last post: I have never found equivalents to these "indici". Italy has its own historical preferred indices which are different from US and UK management accounting indices (e.g. equity to debt = gearing). Consequently the only possible translation is just to give the equation.
Equity plus (non current liabilities minus non current assets)

Wiki gives a reliable explanation of the analyses:
http://it.wikipedia.org/wiki/Analisi_di_bilancio
Peer comment(s):

agree Ivana UK
20 hrs
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4 KudoZ points awarded for this answer. Comment: "Thank you!"
2 hrs

Fixed asset to equity capital and medium-long term debt margin

From an accounting course handout.

Hope this helps!
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