English to Italian Bus/Financial Accounting

Happy Monday everybody!

I am translating an accounting manual and in the chapter on "equity accounts", in a paragraph on "retained profit at beginning of year" I have this sentence:

"The retained profits reported for Group purposes adjusted for any “push down entries” instructed by Group Finance."

"Gli utili non distribuiti e riportati per obiettivi del Gruppo sono stati regolati per eventuali "push down entries" (voci di push down) su indicazione della Finanza di Gruppo."

I know what is the push down method in accounting but I don't know if there's a translation into Italian.

"Push down entries" are "voci verso il basso"? voci riflesse? or should I leave it in English "entrate di push down"?

Thank you for your time!