Glossary entry (derived from question below)
Portuguese term or phrase:
absorção de prejuízos
English translation:
absorption of losses
Added to glossary by
Martin Riordan
Mar 31, 2012 19:40
12 yrs ago
5 viewers *
Portuguese term
absorção de prejuízos
Portuguese to English
Law/Patents
Law: Taxation & Customs
"§ 3º - O valor do imposto que deixar de ser pago em virtude das isenções e reduções de que tratam as letras a, b, c e e do § 1º não poderá ser distribuído aos sócios e constituirá reserva de capital da pessoa jurídica, que somente poderá ser utilizada para absorção de prejuízos ou aumento do capital social.
Proposed translations
(English)
4 +3 | absorbtion of losses | Martin Riordan |
Change log
Apr 5, 2012 22:43: Martin Riordan Created KOG entry
Proposed translations
+3
27 mins
Selected
absorbtion of losses
"A credit in a nominal account for ascertaining profits like the Trading and Profit and Loss account which represents a transfer of debit balance to some other nominal account (holding profits kept aside or losses) is said to be an absorption of loss."
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Note added at 1 hr (2012-03-31 21:21:56 GMT)
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For "absorbtion", please read "absorption", as pointed out by Ana...
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Note added at 1 hr (2012-03-31 21:21:56 GMT)
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For "absorbtion", please read "absorption", as pointed out by Ana...
Reference:
http://www.futureaccountant.com/funds-flow-cash-flow/study-topics/absorption-of-losses/f287/
Note from asker:
Thank you very much Martin. |
4 KudoZ points awarded for this answer.
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