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legislação societaria -- societaria direta -- reserva de realização

English translation: Corporate Law - Reserves from Asset Revaluation

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18:08 Oct 19, 2000
Portuguese to English translations [PRO]
Bus/Financial
Portuguese term or phrase: legislação societaria -- societaria direta -- reserva de realização
The first two phrases are headings...
the third phrase comes from this sentence.

O imposto de renda diferido sobre reserva de realização
Thomaz
English translation:Corporate Law - Reserves from Asset Revaluation
Explanation:
Legislação societária = generally is Corporate Law, but it can vary accordingly with the jurisdiction
Reserva de Reavaliação = According with the brazilian corporate law ("legislação societária" ;o)) a company could mark to market its fixed assets if their fair value is above the book value. This value is booked as a reserve, under the related account. The income tax is deferred and is due when the reserve is depreciated. So the translation would be: Deferred Income Taxes on Asset Revaluation
Societária direta = sorry, I have never heard about this expression.

I hope it helps,

Márcio
Selected response from:

M.Badra
Brazil
Local time: 05:10
Grading comment
3 KudoZ points were awarded for this answer

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Summary of answers provided
naOps!!! I´m sorry
M.Badra
naCorporate legislation - Direct Corporate law - Reserved [right of] Implementation
Luis Luis
naCorporate Law - Reserves from Asset Revaluation
M.Badra


  

Answers


13 mins
Corporate Law - Reserves from Asset Revaluation


Explanation:
Legislação societária = generally is Corporate Law, but it can vary accordingly with the jurisdiction
Reserva de Reavaliação = According with the brazilian corporate law ("legislação societária" ;o)) a company could mark to market its fixed assets if their fair value is above the book value. This value is booked as a reserve, under the related account. The income tax is deferred and is due when the reserve is depreciated. So the translation would be: Deferred Income Taxes on Asset Revaluation
Societária direta = sorry, I have never heard about this expression.

I hope it helps,

Márcio


    25+ year experience in banking prior to become a translator
M.Badra
Brazil
Local time: 05:10
Native speaker of: Native in PortuguesePortuguese
PRO pts in pair: 68
Login to enter a peer comment (or grade)

2 hrs
Corporate legislation - Direct Corporate law - Reserved [right of] Implementation


Explanation:
The rent tax [was/is] deferred under reserved right of implementation.

Regards.
Luis M. Luis

Luis Luis
United States
Local time: 01:10
Native speaker of: Native in PortuguesePortuguese
PRO pts in pair: 107
Login to enter a peer comment (or grade)

10 hrs
Ops!!! I´m sorry


Explanation:
I´m sorry, Thomaz, you asked one thing and I gave you a completely diferent answer. Maybe its time to change my glasses ;o)

Apologizing again,

Márcio

M.Badra
Brazil
Local time: 05:10
Native speaker of: Native in PortuguesePortuguese
PRO pts in pair: 68
Login to enter a peer comment (or grade)




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