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Reserva Técnica

English translation: Technical provision

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:Reserva Técnica
English translation:Technical provision
Entered by: Fabiana Mayumi Matsuda
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14:31 Dec 2, 2010
Portuguese to English translations [PRO]
Bus/Financial - Finance (general)
Portuguese term or phrase: Reserva Técnica
Em Contabilidade, a Reserva é a parcela deduzida do lucro de uma empresa, sociedade ou entidade que se destina a um fim específico, como no caso das Reservas Técnicas das entidades dos ramos de seguros, capitalização e previdência que visam o aprovisionamento de valores considerados pelo Atuário como necessários e suficientes para o pagamento futuro das contingências que se apresentarem.
Fabiana Mayumi Matsuda
Brazil
Local time: 21:45
Technical provision
Explanation:
You may also use "technical reserve", but that could imply that money has actually been set aside rather than dedicated to a specific purpose.
Selected response from:

Frensp
Local time: 19:45
Grading comment
Muito obrigada!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +5Technical provision
Frensp
3Reserve for Contingencies
Carlos Quandt


  

Answers


4 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Reserve for Contingencies


Explanation:
reserve for contingencies
A part of retained earnings that are set aside for potential future losses. For example, a firm may establish a reserve account to cover the possibility of losing a lawsuit to which it is a party.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved.

Reserve for Contingencies
A company's retained earnings that are not reinvested but set aside to protect against future losses. A company may set up a reserve for contingencies when it is performing well to guard against the risk that it may eventually perform poorly. A reserve for contingencies allows a company to maintain its operations smoothly even when it has suffered an operating loss.

Carlos Quandt
Brazil
Local time: 22:45
Works in field
Native speaker of: Portuguese
PRO pts in category: 28
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10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
Technical provision


Explanation:
You may also use "technical reserve", but that could imply that money has actually been set aside rather than dedicated to a specific purpose.


    Reference: http://blog.accountingcoach.com/reserve-provision/
Frensp
Local time: 19:45
Native speaker of: Native in FrenchFrench
PRO pts in category: 4
Grading comment
Muito obrigada!

Peer comments on this answer (and responses from the answerer)
agree  Gilmar Fernandes: or technical allowance also
7 mins
  -> Thank you for your comment

agree  Marlene Curtis
12 mins
  -> Obrigada

agree  Claudio Mazotti
18 mins
  -> Obrigada

agree  Elizabeth Faracini
1 hr
  -> Thank you

agree  Paula Borges: ou simplesmente "provisions" mas é isto mesmo!
2 hrs
  -> Obrigada
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