riclassificazione finanziaria /riclassificazione a margine di contribuzione

Blitman

Senior Member
English - England
Hi People!
financial statements and balance sheets......This expression is something to do with the reclassification of the information in a profit and loss account in order to calculate performance indicators like ROI. The financial statement I'm doing says:
I metodi di riclassificazione sono molteplici.
Quelli ritenuti più utili per l’analisi della situazione complessiva della società sono per lo stato patrimoniale la riclassificazione finanziaria e per il conto economico la riclassificazione a margine di contribuzione.

Has anyone heard of these methods and if so, do they have an anglo-saxon equivalent??
Thanking you all in advance
Yours, Blitman
 
  • k_georgiadis

    Senior Member
    English (AmE)
    The first one (lo stato patrimoniale) may be referring to a restatement of the company's net worth. Riclassificazione a margine di contibuzione could be a ranking of the business units according to their marginal contribution. Marginal contribution is the profit contribution of a business (or of a department, product line, etc.) taking into account only the income and expenses directly attributed to that unit -- no overheads and no allocated expenses.
     

    novizio

    Senior Member
    English-American
    Could it also be reclassification in the sense of "restatement"?

    "... are more useful for the analysis of the complete situation of the company are; for the Balance Sheet the financial restatement/reclssification, and for the Profit and Loss (account/statement) the restatement of the Contribution Margin"

    Contributiuon Margin perhaps referring to the overall contributiuon margin of the firm in the sense of Revenue less Variable Costs? I am not an accountant but ...
     

    Blitman

    Senior Member
    English - England
    Thanks novizio! I got the solution to my particuar problem from georgiadis but it's always important to have extra options and yours sound ok to me! I'm not an accountant either...... thank goodness!
     

    k_georgiadis

    Senior Member
    English (AmE)
    Breakdown of net worth and marginal contribution is a meaningful translation in the context given (i.e., a listing of the components of net worth and marginal contribution). I often have difficulty with Italian business and financial terms and I have been looking (in vain) for the definitive English/Italian glossary of such terms.
     
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