Glossary entry (derived from question below)
Italian term or phrase:
"rientro nella prima disponibilità"
English translation:
freeing up of restricted cash
Added to glossary by
James (Jim) Davis
Aug 3, 2015 10:41
8 yrs ago
4 viewers *
Italian term
Italy
Professional, skilful and creative
Native in: Italian 
Works in: Italian to English, English to Italian, Spanish to Italian
"rientro nella prima disponibilità"
Italian to English
Bus/Financial
Accounting
bilancio d'esercizio
Nota integrativa di bilancio. E' il paragrafo dedicato alle imprese controllate.
Qui la frase intera.
xxx S.r.l. in liquidazione
La procedura di liquidazione volontaria della Società prosegue per le vertenze legali ancora in essere e verrà chiusa al momento della loro definizione, con conseguente rientro nella prima disponibilità dei conti bancari costituiti in pegno, se a favore dalla Società.
Grazie a chi mi darà una mano!
Qui la frase intera.
xxx S.r.l. in liquidazione
La procedura di liquidazione volontaria della Società prosegue per le vertenze legali ancora in essere e verrà chiusa al momento della loro definizione, con conseguente rientro nella prima disponibilità dei conti bancari costituiti in pegno, se a favore dalla Società.
Grazie a chi mi darà una mano!
Proposed translations
(English)
| 4 | freeing up of restricted cash |
James (Jim) Davis
|
| 3 | marshalling (as a first-line fund) |
Adrian MM. (X)
|
Change log
Aug 7, 2015 11:15: James (Jim) Davis Created KOG entry
Proposed translations
16 hrs
James (Jim) Davis
Seychelles
Seychelles
Native in English
Specializes in field
Seychelles
25 years experience constantly improving
Native in: English (Variant: British) 
Works in: Italian to English
Related KudoZ points
:
1431
Selected
freeing up of restricted cash
freeing up of restricted cash held in escrow/pledged bank accounts
Basically the company in liquidation has pledged cash (probably lodged it as collateral agains a loan or something) held (locked up) in a bank account (often termed an escrow account). In accounting terms cash like this that cannot be touched is termed "restricted cash". If you "free it up" then you lift the restrictions on it. It seems that if they win the court case then the restricted cash will be freed up.
http://www.investopedia.com/terms/r/restricted-cash.asp
https://www.google.co.uk/search?source=ig&hl=en&rlz=&q="lift...
Basically the company in liquidation has pledged cash (probably lodged it as collateral agains a loan or something) held (locked up) in a bank account (often termed an escrow account). In accounting terms cash like this that cannot be touched is termed "restricted cash". If you "free it up" then you lift the restrictions on it. It seems that if they win the court case then the restricted cash will be freed up.
http://www.investopedia.com/terms/r/restricted-cash.asp
https://www.google.co.uk/search?source=ig&hl=en&rlz=&q="lift...
Note from asker:
| Grazie mille! Domani farò la revisione del testo e vedrò quale soluzione scegliere! |
Peer comment(s):
| neutral |
Adrian MM. (X)
: This is not an insolvency concept and overlooks the prime availability conundrum..
6 days
|
4 KudoZ points awarded for this answer.
Comment: "Credo che "prima disponibilità" significhi "disponibilità anteriore", quindi la tua soluzione mi sembra quella più appropriata! Grazie mille!"
3 days 23 hrs
Italian term (edited):
rientro nella prima disponibilità
marshalling (as a first-line fund)
Refinement of answer post-grading and for future enquirers.
add-back into (to swell) the prime asset fund available (for distribution)
...marshalling of the collateralis/zed bank accounts (e.g. for payment of pre-preferential debts)
The bank accounts can be the first fund resorted to vs. another fund 'marshalled' (as in the Equitable doctrine of marshalling used in EN insolvency) for the purpose.
add-back into (to swell) the prime asset fund available (for distribution)
...marshalling of the collateralis/zed bank accounts (e.g. for payment of pre-preferential debts)
The bank accounts can be the first fund resorted to vs. another fund 'marshalled' (as in the Equitable doctrine of marshalling used in EN insolvency) for the purpose.
Discussion
Jim just can't bring himself to agree with my answer,