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ágio / deságio

English translation: an accrued asset / accured liability, premium/discount


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:ágio / deságio
English translation:an accrued asset / accured liability, premium/discount
Entered by: William Stein
Options:
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- Include in personal glossary

17:32 Jul 11, 2003
Portuguese to English translations [PRO]
Bus/Financial - Accounting / accounting
Portuguese term or phrase: ágio / deságio
The surplus or deficit in a transaction, as in "o valor total da transação foi de R$xxx que foi integralmente registrado como ágio fundamentado na expectativa de lucros futuros..."
Lexi-tech
Local time: 22:36
an accrued asset / accured liability
Explanation:
It's usually premium/discount, as Michael says, but it you're context it refers to accrual, so I'd say "was recorded (or recognized) in full as an accrued asset in the expectation of future profits:

Glossary
... Accrued Revenue, Revenue that has been earned and must be accounted for but is not received by the end of the reporting period; also recorded as an accrued asset ...
wbln0018.worldbank.org/LAC/lcrfin/Doclib.nsf/0/ 4755e6bdf454de0585256a4c0055100c?OpenDocument - 49k - Cached - Similar pages

Untitled
... The company has a potential right or claim to collect money, so an accrued asset(accrued rent receivable) amounting to $1,500 is recognized on the balance sheet ...
okbhome.b.kobe-u.ac.jp/netlec/ lao/accruals/accruals.htm - 8k - Cached - Similar pages



28. The cut-off date for new bills for each fiscal year will be midnight on September 30 as measured by the date/time stamp assigned by the portal. ***Revenue that is earned but not billed will be recorded as an accrued asset*** and a detailed notification of the revenue recognized will
be provided by the seller to the buyer within 5 business days after the end of each fiscal year.
The buyer will recognize an equivalent expense or asset and will record an accrued liability
for the future payment. There will be no intragovernmental, unbilled accounts receivable for
the seller at year-end.
Selected response from:

William Stein
Local time: 21:36
Grading comment
Thanks for your prompt and full reply, with lots of illustrations.
Alex MacQuarrie
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1gain based on future earningsJane Lamb-Ruiz
5premium, goodwill / discount, negative goodwill
Michael Powers (PhD)
4an accrued asset / accured liability
William Stein


  

Answers


2 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
gain based on future earnings


Explanation:
deagio: loss

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Note added at 2003-07-11 17:37:02 (GMT)
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OR

net earned premium
or net loss

need to know a little more to know for sure

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Note added at 2003-07-11 17:37:33 (GMT)
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sorry, no net, necessarily

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Note added at 2003-07-11 17:38:39 (GMT)
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what kind of transaction is this: CUrrency, sale of shares?

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Note added at 2003-07-11 17:40:07 (GMT)
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OR

recorded as a gain against expected future earnings

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Note added at 2003-07-11 18:35:45 (GMT) Post-grading
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Agio is the difference between the stated value or face value and the value at which a transaction occurs. In accounting, it is a GAIN/LOSS or a earned premium/loss [for shares]. But it depends on what you are talking about.

for shares: Importância que o comprador paga a mais sobre o valor nominal de um título. Montante que se acresce ao valor nominal pelo qual uma ação está sendo vendida no mercado primário ou na chamada de capital via subscrição.





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Note added at 2003-07-11 18:36:42 (GMT) Post-grading
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ANd you don\'t say, just FYI, a deficit and surplus in a transaction. A transaction has a gain or a loss.

Cheers

Jane Lamb-Ruiz
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 52

Peer comments on this answer (and responses from the answerer)
agree  Toze: Yes, I did. Did you get mine?
3 mins
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11 mins   confidence: Answerer confidence 5/5
ágio / deságio
premium, goodwill / discount, negative goodwill


Explanation:
Dicionário de termos de negócios (Morais Pinho)

Michael Powers (PhD)
United States
Local time: 23:36
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 59
Login to enter a peer comment (or grade)

39 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
an accrued asset / accured liability


Explanation:
It's usually premium/discount, as Michael says, but it you're context it refers to accrual, so I'd say "was recorded (or recognized) in full as an accrued asset in the expectation of future profits:

Glossary
... Accrued Revenue, Revenue that has been earned and must be accounted for but is not received by the end of the reporting period; also recorded as an accrued asset ...
wbln0018.worldbank.org/LAC/lcrfin/Doclib.nsf/0/ 4755e6bdf454de0585256a4c0055100c?OpenDocument - 49k - Cached - Similar pages

Untitled
... The company has a potential right or claim to collect money, so an accrued asset(accrued rent receivable) amounting to $1,500 is recognized on the balance sheet ...
okbhome.b.kobe-u.ac.jp/netlec/ lao/accruals/accruals.htm - 8k - Cached - Similar pages



28. The cut-off date for new bills for each fiscal year will be midnight on September 30 as measured by the date/time stamp assigned by the portal. ***Revenue that is earned but not billed will be recorded as an accrued asset*** and a detailed notification of the revenue recognized will
be provided by the seller to the buyer within 5 business days after the end of each fiscal year.
The buyer will recognize an equivalent expense or asset and will record an accrued liability
for the future payment. There will be no intragovernmental, unbilled accounts receivable for
the seller at year-end.

William Stein
Local time: 21:36
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Thanks for your prompt and full reply, with lots of illustrations.
Alex MacQuarrie
Login to enter a peer comment (or grade)




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