Glossary entry (derived from question below)
Portuguese term or phrase:
Reserva Técnica
English translation:
Technical provision
Added to glossary by
Fabiana Mayumi Matsuda
Dec 2, 2010 14:31
13 yrs ago
12 viewers *
Portuguese term
Reserva Técnica
Portuguese to English
Bus/Financial
Finance (general)
Em Contabilidade, a Reserva é a parcela deduzida do lucro de uma empresa, sociedade ou entidade que se destina a um fim específico, como no caso das Reservas Técnicas das entidades dos ramos de seguros, capitalização e previdência que visam o aprovisionamento de valores considerados pelo Atuário como necessários e suficientes para o pagamento futuro das contingências que se apresentarem.
Proposed translations
(English)
4 +5 | Technical provision |
Frensp
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3 | Reserve for Contingencies |
Carlos Quandt
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Proposed translations
+5
10 mins
Selected
Technical provision
You may also use "technical reserve", but that could imply that money has actually been set aside rather than dedicated to a specific purpose.
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4 mins
Reserve for Contingencies
reserve for contingencies
A part of retained earnings that are set aside for potential future losses. For example, a firm may establish a reserve account to cover the possibility of losing a lawsuit to which it is a party.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved.
Reserve for Contingencies
A company's retained earnings that are not reinvested but set aside to protect against future losses. A company may set up a reserve for contingencies when it is performing well to guard against the risk that it may eventually perform poorly. A reserve for contingencies allows a company to maintain its operations smoothly even when it has suffered an operating loss.
A part of retained earnings that are set aside for potential future losses. For example, a firm may establish a reserve account to cover the possibility of losing a lawsuit to which it is a party.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved.
Reserve for Contingencies
A company's retained earnings that are not reinvested but set aside to protect against future losses. A company may set up a reserve for contingencies when it is performing well to guard against the risk that it may eventually perform poorly. A reserve for contingencies allows a company to maintain its operations smoothly even when it has suffered an operating loss.
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