Per quanto riguarda il fondo di riserva, votiamo.

Per quanto riguarda is a very common expression meaning as for, regarding, or as far as ... is concerned.

In this sentence, it introduces the topic: Per quanto riguarda il fondo di riserva = As for the reserve fund / Regarding the reserve fund

It is useful when you want to shift attention to a specific subject:

• Per quanto riguarda il bilancio, tutto va bene.
• Per quanto riguarda Marco, non so nulla.

It is a fixed expression, so learners usually just memorize it as a whole.

Here riguarda is the third-person singular present of riguardare.

That is because the subject is really the idea introduced by quanto in the fixed expression per quanto riguarda. You do not need to analyze it too literally in everyday use, because the whole phrase functions as a set expression meaning regarding.

So in practice, learners should remember:

• per quanto riguarda = regarding / as for

Even though it contains a verb form, Italians usually process it as one chunk.

Il fondo di riserva means the reserve fund.

• fondo = fund
• di riserva = reserve / set aside for emergencies or special needs

This is common in financial, administrative, political, or organizational language. For example, a council, company, or institution may have a fondo di riserva for unexpected expenses.

So this phrase sounds fairly formal or administrative.

In Italian, di is often used to connect two nouns, where English might use a noun directly as an adjective-like modifier.

So:

• fondo di riserva = literally fund of reserve
• natural English = reserve fund

This pattern is very common in Italian:

• camera da letto = bedroom
• bicchiere di vino = glass of wine
• sala d’attesa = waiting room

So di riserva describes the type of fund.

Italian usually uses the definite article more often than English does.

Here il fondo di riserva refers to a specific reserve fund, probably one already known in the situation, such as the reserve fund in a budget or meeting agenda.

English might sometimes say the reserve fund, and Italian does the same:

• il fondo di riserva

Leaving out the article here would sound wrong:

• correct: il fondo di riserva
• not correct here: fondo di riserva

Grammatically, votiamo is the first-person plural present of votare:

• noi votiamo = we vote

But in context, especially in a meeting or discussion, votiamo very often means let’s vote.

So this form can have two uses:

1. statement: we vote
2. proposal / exhortation: let’s vote

In this sentence, the most natural reading is probably: As for the reserve fund, let’s vote.

That sounds like someone moving the discussion toward a vote.

Italian often drops subject pronouns when they are not needed, because the verb ending already shows the subject.

Here:

• votiamo already tells you the subject is we
• so noi is optional

You could say noi votiamo, but it would usually add emphasis:

• Noi votiamo = We’re the ones voting / We vote

Without emphasis, Italian normally just says:

• votiamo

The comma separates the introductory topic phrase from the main clause.

• Per quanto riguarda il fondo di riserva, = topic-setting phrase
• votiamo. = main clause

This is similar to English punctuation in sentences like:

• As for the reserve fund, let’s vote.

The comma helps make the structure clear and makes the sentence easier to read.

It is neutral to slightly formal, but very common and natural. You can hear it in:

• meetings
• presentations
• news
• formal discussions
• everyday speech when organizing topics clearly

Some alternatives are:

• riguardo a = regarding
• quanto a = as for
• sul tema di = on the topic of

But per quanto riguarda is one of the most standard and useful expressions to learn.

Yes, but the given order is very natural.

Standard version:

• Per quanto riguarda il fondo di riserva, votiamo.

You could also say:

• Votiamo per quanto riguarda il fondo di riserva.

However, that version sounds less natural if the goal is to introduce the topic first. Italian often puts a topic-setting phrase at the beginning, especially in formal discussion.

So the original sentence is a very normal way to say: Now, regarding the reserve fund, let’s vote.