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Prestações acessórias

English translation: additional paid-in capital

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:Prestações acessórias
English translation:additional paid-in capital
Entered by: Andrea Munhoz
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11:52 Mar 31, 2008
Portuguese to English translations [PRO]
Bus/Financial - Accounting
Portuguese term or phrase: Prestações acessórias
Olá pessoal!
Esse é um dos intens em uma Balance Sheet na coluna Equity, juntamente com reserve funds, main, net outcome. Alguma sugestão para me ajudar?
Andrea Munhoz
Brazil
Local time: 14:58
additional paid-in capital
Explanation:
"Portuguese Law has its own concepts, namely: additions to capital (prestações suplementares de capital)"
http://www.newmadeira.com/portals/0/other/en/LegalAspects.pd...
"The following items are considered equivalent to paid up capital:
> Prestações acessórias;
> Prestações suplementares.
Their eligibility is conditional upon the fulfilment of all applicable
provisions of Commercial Law (“Prestações acessórias“ and
“Prestações suplementares“ are, in generic terms, funds made
available by the shareholders to a company, whose characteristics and
conditions are regulated in Código das Sociedades Comerciais Commercial
Law). Additionally, they have to be fully paid up and can
only be reimbursed with the prior approval of Banco de Portugal."
http://www.c-ebs.org/Advice/OF_A4.pdf


see also: http://www.proz.com/kudoz/1049446

tax obligations would be under liabilities, not equity
Selected response from:

Kathryn Litherland
United States
Local time: 13:58
Grading comment
Thank you so much, Kathryn!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3additional paid-in capital
Kathryn Litherland
4supplementary taxes
Isabel Peck


Discussion entries: 1





  

Answers


12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
supplementary taxes


Explanation:
Pretações são contribuições, impostos, neste contexto.

Isabel Peck
Portugal
Local time: 18:58
Works in field
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
neutral  lexical: Not under Equity, they're not.
6 hrs

neutral  andreiamonteiro: Ou supplementary funds
190 days
Login to enter a peer comment (or grade)

48 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
additional paid-in capital


Explanation:
"Portuguese Law has its own concepts, namely: additions to capital (prestações suplementares de capital)"
http://www.newmadeira.com/portals/0/other/en/LegalAspects.pd...
"The following items are considered equivalent to paid up capital:
> Prestações acessórias;
> Prestações suplementares.
Their eligibility is conditional upon the fulfilment of all applicable
provisions of Commercial Law (“Prestações acessórias“ and
“Prestações suplementares“ are, in generic terms, funds made
available by the shareholders to a company, whose characteristics and
conditions are regulated in Código das Sociedades Comerciais Commercial
Law). Additionally, they have to be fully paid up and can
only be reimbursed with the prior approval of Banco de Portugal."
http://www.c-ebs.org/Advice/OF_A4.pdf


see also: http://www.proz.com/kudoz/1049446

tax obligations would be under liabilities, not equity

Kathryn Litherland
United States
Local time: 13:58
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16
Grading comment
Thank you so much, Kathryn!

Peer comments on this answer (and responses from the answerer)
agree  canaria
1 hr

agree  rhandler
1 hr

agree  lexical
6 hrs
Login to enter a peer comment (or grade)




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