ProZ.com global directory of translation services
 The translation workplace
Ideas
KudoZ home » Portuguese to English » Accounting

debênture escritural

English translation: book-entry debenture


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.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:debênture escritural
English translation:book-entry debenture
Entered by: Jonathan Morris
Options:
- Contribute to this entry
- Include in personal glossary

14:36 Mar 31, 2005
Portuguese to English translations [PRO]
Bus/Financial - Accounting
Portuguese term or phrase: debênture escritural
Olá, por gentileza, alguém sabe como dizer "debênture escritural"? Estou trabalhando num relatório de auditoria e este comenta que a empresa emitiu debênture deste tipo e não entendo muito deste tópico específico.
Renato Camargo
Local time: 00:37
book entry debenture
Explanation:
the meaning here is that the debenture is issued without a paper certificate and merely exists as an entry in the 'book' of the custodian.

I'd even drop the debenture and say book entry bond/bill/note, since debenture is now so old-fashioned in the English speaking world as to have become something of a Brazilianism.

http://www.debentures.com.br/index.asp?/Debentures/perguntas...

A debênture nominativa é aquela que consta o nome do titular e é registrada em livro próprio, sendo facultado à emissora contratar a escrituração e guarda dos livros de emissão e registro de transferência. A escritural é igualmente nominativa, diferenciando da primeira somente na inexistência da possibilidade de emissão de certificado e na obrigatoriedade de contratação de instituição financeira depositária

--------------------------------------------------
Note added at 7 hrs 0 min (2005-03-31 21:36:17 GMT)
--------------------------------------------------

Actually not the same thing. \'On the books\' just means a position recorded in accounts - the whole point about escritural is that you have paperless shares, i.e. the shares/bonds only exist as an entry in a register - the book entry transfer system became popular on many securities exchanges because it allowed for instant transfer of securities positions unlike in the old days where the seller had to sign his/her paper certificates and physically transfer them to the buyer. The Brazilian exchanges were very quick to introduce this because of the huge uncertainties that a long settlement period entailed in an era of high/hyperinflation.


http://www.lse.co.uk/financeglossary.asp?searchTerm=book&iAr...


Book Entry Transfer

A method whereby the transfer of ownership of securities is effected electronically by debits and credits to accounts without the need for the movement of physical certificates or documents.
Selected response from:

Jonathan Morris
Local time: 01:37
Grading comment
Thank you for your help.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2book entry debentureJonathan Morris
4financial debentureClaudia Costa
4book debenture
Jorge Rodrigues
4 -1registered debenture
Clauwolf
3debenture
Anderson Silva


Discussion entries: 2





  

Answers


8 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
debênture escritural
debenture


Explanation:
Termo de origem inglesa

Anderson Silva
Works in field
Native speaker of: Native in PortuguesePortuguese

Peer comments on this answer (and responses from the answerer)
neutral  Jonathan Morris: ...e tem de vários tipos
3 hrs
Login to enter a peer comment (or grade)

21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
debênture escritural
registered debenture


Explanation:
:)
... (1) Every registered debenture shall, before being issued, ... registered debenture and all transfers of registered debentures shall ...
www.treasury.gov.mt/pdfs/localloansact.pdf - Páginas Semelhantes

Clauwolf
Local time: 00:37
Works in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 40

Peer comments on this answer (and responses from the answerer)
disagree  Jonathan Morris: uma debênture nominativa também é registrada
3 hrs
Login to enter a peer comment (or grade)

35 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
debênture escritural
book debenture


Explanation:
My suggestion.

Jorge Rodrigues
Brazil
Local time: 00:37
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 31
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
debênture escritural
book entry debenture


Explanation:
the meaning here is that the debenture is issued without a paper certificate and merely exists as an entry in the 'book' of the custodian.

I'd even drop the debenture and say book entry bond/bill/note, since debenture is now so old-fashioned in the English speaking world as to have become something of a Brazilianism.

http://www.debentures.com.br/index.asp?/Debentures/perguntas...

A debênture nominativa é aquela que consta o nome do titular e é registrada em livro próprio, sendo facultado à emissora contratar a escrituração e guarda dos livros de emissão e registro de transferência. A escritural é igualmente nominativa, diferenciando da primeira somente na inexistência da possibilidade de emissão de certificado e na obrigatoriedade de contratação de instituição financeira depositária

--------------------------------------------------
Note added at 7 hrs 0 min (2005-03-31 21:36:17 GMT)
--------------------------------------------------

Actually not the same thing. \'On the books\' just means a position recorded in accounts - the whole point about escritural is that you have paperless shares, i.e. the shares/bonds only exist as an entry in a register - the book entry transfer system became popular on many securities exchanges because it allowed for instant transfer of securities positions unlike in the old days where the seller had to sign his/her paper certificates and physically transfer them to the buyer. The Brazilian exchanges were very quick to introduce this because of the huge uncertainties that a long settlement period entailed in an era of high/hyperinflation.


http://www.lse.co.uk/financeglossary.asp?searchTerm=book&iAr...


Book Entry Transfer

A method whereby the transfer of ownership of securities is effected electronically by debits and credits to accounts without the need for the movement of physical certificates or documents.

Jonathan Morris
Local time: 01:37
Specializes in field
Native speaker of: English
PRO pts in category: 12
Grading comment
Thank you for your help.

Peer comments on this answer (and responses from the answerer)
agree  Jane Lamb-Ruiz: yes book entry...though in English we don't really say that..we say debentures on the books. right?
39 mins
  -> Hi Jane, note above...

agree  Ana Rita Santiago
1 day1 hr
  -> thanks
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
debênture escritural
financial debenture


Explanation:
Já que na debênture escritural é obrigatória a contratação de uma instituição financeira,
talvez esse termo seja o mais adequado. Segue abaixo uma relação do uso dessa expressão. Espero que ajude.

http://www.debentures.com.br/index.asp?/Debentures/perguntas...

A debênture nominativa é aquela que consta o nome do titular e é registrada em livro próprio, sendo facultado à emissora contratar a escrituração e guarda dos livros de emissão e registro de transferência. A escritural é igualmente nominativa, diferenciando da primeira somente na inexistência da possibilidade de emissão de certificado e na obrigatoriedade de contratação de instituição financeira depositária.

  
  
Sponsored Links


Debenture Agreements
Purchase and download
debenture agreements.
www.consusgroup.com



Wyoming Securities Division - Enforcement Orders: 99-03

... account and purchased a "Worldwide Financial debenture note" with their money, ... Mr. Cook told Mrs. S. that Worldwide Financial "debenture notes" were ...
soswy.state.wy.us/securiti/o99-03.htm - 37k - Cached - Similar pages


[PDF] Notes To Financial Statements

File Format: PDF/Adobe Acrobat - View as HTML
... of pledges of financial debenture as described in Notes 18 and 27. ... option to call redemption of the financial debenture after five years from the ...
www.makotobank.com.tw/english/p26-p56.pdf - Similar pages


[PDF] Other Financial Data

File Format: PDF/Adobe Acrobat - View as HTML
... Financial Debenture. 317. -. Mutual Funds. 939. 116. Beneficiary Securities. 164. -. Negotiable Certificates of Deposit ...
www.makotobank.com.tw/english/p15-p18.pdf - Similar pages
[ More results from www.makotobank.com.tw ]


?????

... Foreign financial debenture: 134 issues; total outstanding is NT$ 155.00 ... Financial debenture: 20 issuers with 467 issues; total outstanding is NT$ ...
www.gretai.org.tw/News/dailynews-e.htm - 21k - Cached - Similar pages


????? Bureau of Monetary Affairs, Financial Supervisory ...

... Besides, in line with FSC’s approval of financial debenture with certain credit rating as the targets of securitized assets in Financial Asset ...
www.boma.gov.tw/fp.asp?xItem=224604&ctNode=1474 - 6k - Cached - Similar pages


FINANCIAL INSTITUTIONS

... Issuance of Financial Debenture. Underwriting, Selling & Purchasing, Issuing and Cashing Government Bonds as an Agent. Inter-bank Offer ...
www.cfcc.com.cn/ENGLISH/organization.htm - 26k - Cached - Similar pages

Claudia Costa
United States
Local time: 23:37
Native speaker of: Portuguese
PRO pts in category: 4
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also: