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08:47 Aug 13, 2016
Italian to English translations [PRO]
Law/Patents - Finance (general)
Italian term or phrase: per massa
The Judicial Commissioner's Report regarding an insolvent company:

Procedimento di Concordato Preventivo in continuità

this appears under the heading "crediti"

Il totale della svalutazione dei crediti è del 36%. Su domanda informale del sottoscritto e sulla base delle verifiche a campione riscontrate, i crediti sono stati svalutati secondo un principio analitico e non per massa, tenendo conto sia di eventuali compensazioni per i soggetti che rivestono contestualmente il doppio ruolo di creditore e debitore sia di eventuali insolvenze dei debitori.

Does this mean individually and not as a whole?
Any help appreciated.
Juliet Halewood (X)
Local time: 02:41


Summary of answers provided
4collective basis
James (Jim) Davis
2 +1per (pool of) assets available for distribution
Adrian MM. (X)


  

Answers


25 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
per (pool of) assets available for distribution


Explanation:
svalutati secondo un principio analitico e non per massa >

perhaps:

valued according to a cost-accounting principle and not as per the (BrE) pool of insolvent company assets > (AmE) bakrupt estate of the company

Example sentence(s):
  • LAW [COM] Full entry IT beni compresi nell'attivo fallimentare beni compresi nella massa attiva del fallimento EN property included in the assets in the bankruptcy

    Reference: http://www.proz.com/kudoz/italian_to_english/law_general/114...
Adrian MM. (X)
Local time: 02:41
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 116

Peer comments on this answer (and responses from the answerer)
agree  Peter Cox
3 days 2 hrs
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10 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
collective basis


Explanation:
I would do it this way.
the receivables were written down on a case-by-case and not a collective basis
A collective write down or provision is a statistical average, while, "analitico" is considering each probable loss individually


https://www.google.co.uk/search?num=30&safe=off&q="bad debt"...
i crediti sono stati svalutati secondo un principio analitico e non per massa

James (Jim) Davis
Seychelles
Local time: 04:41
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4512
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