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  2. English to Portuguese

memorandum item

Portuguese translation: uma cláusula contratual

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: 01:14
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: 01:14
Grading comment
obrigada ;-)
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1uma cláusula contratual
vertebem
4conta extrapatrimonial
XXX XXX
4ponto de referência
Carlos Monteiro


  

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_...
XXX XXX
Spain
Local time: 05:14
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: 05:14
Native speaker of: Native in PortuguesePortuguese
PRO pts in pair: 70
Login to enter a peer comment (or grade)

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: 01:14
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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