Login or register (free and only takes a few minutes) to participate in this question.You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
Portuguese to English translations [PRO]
Bus/Financial - Accounting | | Portuguese term or phrase: amortização de ágio participação | Consolidação de Balancetes
Under "Ativo Permanente" and "Diferido" is the term - "Ágio de Participação Societária", what is "ágio" in this case?
Under "Despesas Operacionais" is the term - "amortização de ágio participação", is "ágio" the same term here? |
| | | agio / premium | Explanation:
Yes, it's the same "agio". See the definition of "agio" by Webster's:
agio (aje o) pl. -os
n.
a fee paid to exchange one kind of money for another or to exchange depreciated money for money of full value
Etymology
[Fr < It aggio; ult. < LL adjectum, something added < L adjectus: see adjective]
(C)1995 Zane Publishing, Inc. (C)1994, 1991, 1988 Simon & Schuster, Inc.
|
| Selected response from:
rhandler
Local time: 00:37
| Grading comment Thanks
3 KudoZ points were awarded for this answer |
| |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
9 mins confidence:  peer agreement (net): +1 | amortização de ágio participação agio / premium
Explanation:
Yes, it's the same "agio". See the definition of "agio" by Webster's:
agio (aje o) pl. -os
n.
a fee paid to exchange one kind of money for another or to exchange depreciated money for money of full value
Etymology
[Fr < It aggio; ult. < LL adjectum, something added < L adjectus: see adjective]
(C)1995 Zane Publishing, Inc. (C)1994, 1991, 1988 Simon & Schuster, Inc.
Webster's Electronic Dictionary
| rhandler
Local time: 00:37
Native speaker of: Portuguese
PRO pts in category: 133
|
| | |
| | Login to enter a peer comment (or grade) |
43 mins confidence:  write-off of goodwill (on consolidation)
Explanation:
Ágio de Participação Societária - poss. = Share Premium. In the UK, usually transferred to a Share pRemium Account to pay for a bonus issue of shares and not 'written off' i.e. thrown away.
Besides being many other things i.e partnership name, goodwill can be a notional surplus on consolidation.
'of the associated companies' results and its share of other changes in shareholders' equity, excluding the *write-off of goodwill on consolidation*, are entered ...'
Reference: http://www.vuosikertomus.finnlines.fi/?PageId=465&site=1
| | | | Login to enter a peer comment (or grade) |
2 days19 hrs confidence: | amortização de ágio participação goodwill, Diferred expenses
Explanation:
Entende-se por ágio "goodwill". A legislação brasileira define que o ágio deve ser registrado no Ativo permanente, Investimento. Isto é uma "participação" de uma empresa A em uma empresa B. Se a empresa C comprar a empresa A, o ágio que estava registrado passa para o Ativo Diferido (da empresa C). O ágio da compra da empresa A é registrado em C (novamente como Ativo Permanente, Investimento, Ágio).
Assim, regra geral pode-se traduzir o termo por "Diferred Expenses", lembrando que muitos países (como a Inglaterra) não possuem a mesma divisão do ativo (circulante, realizável a longo prazo e permanente), classificando suas contas por ordem decrescente de liquidez.
| | | | Login to enter a peer comment (or grade) |
Return to KudoZ list
|
| | | | X Sign in to your ProZ.com account... | | | | | | KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases. See also: Search millions of term translations  |
The translation workplace 
