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memorandum item

Portuguese translation: uma cláusula contratual

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13:14 Jul 4, 2003
English to Portuguese translations [PRO]
Bus/Financial
English term or phrase: memorandum item
Because of the high expectation that retirement benefits will be paid, however, a memorandum item equal to the present value of the benefits that have already been accrued should be estimated as described in ...
Auristela Marina Genaro
Local time: 00:51
Portuguese translation:uma cláusula contratual
Explanation:
visto que memorandum pode ser "contrato", acredito que no contexto "item" seja cláusula contratual
Selected response from:

vertebem
Brazil
Local time: 00:51
Grading comment
obrigada ;-)
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1uma cláusula contratualvertebem
4ponto de referênciaCarlos Monteiro
4conta extrapatrimonial
Charlie Rey-Beckstrom


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
conta extrapatrimonial


Explanation:
Definition: compromisso ou direito recebido ou concebido,que completa o Balanço mas que não é somado ao activo nem ao passivo

Reference International Accounting Lexicon(U.E.C.)-Contas de Grupo
(1)
TERM conta extrapatrimonial

Reference International Accounting Lexicon(U.E.C.)-Contas de Grupo



    Reference: http://www.cmvm.pt/legislacao_e_publicacoes/regulamentos_da_...
Charlie Rey-Beckstrom
Spain
Local time: 04:51
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in pair: 4
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13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
ponto de referência


Explanation:
I hope it will help you...!!


Carlos Monteiro
Portugal
Local time: 04:51
Native speaker of: Native in PortuguesePortuguese
PRO pts in pair: 70
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17 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
uma cláusula contratual


Explanation:
visto que memorandum pode ser "contrato", acredito que no contexto "item" seja cláusula contratual

vertebem
Brazil
Local time: 00:51
Native speaker of: Native in PortuguesePortuguese
PRO pts in pair: 109
Grading comment
obrigada ;-)

Peer comments on this answer (and responses from the answerer)
agree  Henrique Magalhaes
2 hrs
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