Jun 7, 2017 01:57
6 yrs ago
2 viewers *
English term
Australia
Seven years of experience in Finance.
Native in: Portuguese (Variant: Brazilian) 
, English
Works in: English to Portuguese
the underlying relates to an asset
English to Portuguese
Bus/Financial
Finance (general)
Finance
A contract that provides for payments that constitute a vendor rebate (by the guarantor) based on the volume of purchases by the buyer (because THE UNDERLYING relates to an asset of the seller, not the buyer who receives the rebates)
A contract that contingently requires a guarantor to make payments to a guaranteed party based on changes in AN UNDERLYING that is related to an asset, a liability, or an equity security of the guaranteed party but is accounted for as contingent rent.
I researched "underlying" and I found "subjacente" as a the translation in several sources, but I believe this context is different, so I would like to have your input.
Thanks
A contract that contingently requires a guarantor to make payments to a guaranteed party based on changes in AN UNDERLYING that is related to an asset, a liability, or an equity security of the guaranteed party but is accounted for as contingent rent.
I researched "underlying" and I found "subjacente" as a the translation in several sources, but I believe this context is different, so I would like to have your input.
Thanks
Proposed translations
(Portuguese)
| 4 +2 | o pressuposto refere-se a um ativo |
Leonor Machado
|
| 4 | O subjacente relacionado com um ativo |
Ivan Sokil (X)
|
| 4 | os bens ou serviços subjacentes dizem respeito a um ativo |
Ana Vozone
|
Proposed translations
+2
15 mins
Selected
o pressuposto refere-se a um ativo
Peer comment(s):
| agree |
Maria Teresa Borges de Almeida
5 hrs
|
|
Obg Teresa
|
|
| agree |
Ana Costa
6 hrs
|
|
Obg Ana
|
4 KudoZ points awarded for this answer.
Comment: "Obrigada."
1 hr
O subjacente relacionado com um ativo
Penso que o termo "subjacente" é amplamente utilizado e adequado neste contexto. Algo subjacente aqui é algo que influencia/determina o valor de um outro produto, neste caso o valor de um determinado pagamento.
Example sentence:
The subjacent stock influences the price of the warrant.
6 hrs
Ana Vozone
Native in Portuguese
Specializes in field
Will do!
Native in: Portuguese (Variant: European/Portugal) 
Works in: English to Portuguese, French to Portuguese, German to Portuguese, and 1 more.
Related KudoZ points
:
609
os bens ou serviços subjacentes dizem respeito a um ativo
Esta frase surge no contexto de uma norma contabilística do Financial Accounting Standards Board (FASB) e é nesse contexto que tem de ser enquadrada.
http://www.fasb.org/jsp/FASB/FASBContent_C/ActionAlertPage&c...
Estas normas são normalmente traduzidas para cada país, por exemplo, pela respectiva Comissão de Valores Mobiliários ou por consultoras e empresas de auditoria como a Deloitte, etc.
Neste caso, fui procurar literatura relacionada com a frase, e encontrei um texto onde "underlying" aparece na maioria esmagadora das ocorrências associada a "goods and services" ou "activities".
Underlying aqui deve ser traduzido como "bens ou serviços subjacentes".
Veja-se, por exemplo, este parágrafo:
How we see it
As discussed above, appropriately identifying the specified good or service to be provided to the customer is a critical step in identifying whether the nature of an entity’s promise is to act as a principal or an agent. Entities will need to carefully examine their contract terms and may need to apply significant judgment to determine whether the specified good or service is the underlying good or service or a right to obtain that good or service.
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Note added at 7 hrs (2017-06-07 09:18:13 GMT)
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Por lapso, não incluí o link mais importante a que aludo na minha justificação.
http://www.ey.com/Publication/vwLUAssets/FinancialReportingD...$FILE/FinancialReportingDevelopments_BB3043_RevenueRecognition_28April2017.pdf
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Note added at 7 hrs (2017-06-07 09:28:22 GMT)
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http://www.ey.com/Publication/vwLUAssets/FinancialReportingD...
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Note added at 7 hrs (2017-06-07 09:29:20 GMT)
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http://www.ey.com/Publication/vwLUAssets/FinancialReportingD...$FILE/FinancialReportingDevelopments_BB3043_RevenueRecognition_28April2017.pdf
http://www.fasb.org/jsp/FASB/FASBContent_C/ActionAlertPage&c...
Estas normas são normalmente traduzidas para cada país, por exemplo, pela respectiva Comissão de Valores Mobiliários ou por consultoras e empresas de auditoria como a Deloitte, etc.
Neste caso, fui procurar literatura relacionada com a frase, e encontrei um texto onde "underlying" aparece na maioria esmagadora das ocorrências associada a "goods and services" ou "activities".
Underlying aqui deve ser traduzido como "bens ou serviços subjacentes".
Veja-se, por exemplo, este parágrafo:
How we see it
As discussed above, appropriately identifying the specified good or service to be provided to the customer is a critical step in identifying whether the nature of an entity’s promise is to act as a principal or an agent. Entities will need to carefully examine their contract terms and may need to apply significant judgment to determine whether the specified good or service is the underlying good or service or a right to obtain that good or service.
--------------------------------------------------
Note added at 7 hrs (2017-06-07 09:18:13 GMT)
--------------------------------------------------
Por lapso, não incluí o link mais importante a que aludo na minha justificação.
http://www.ey.com/Publication/vwLUAssets/FinancialReportingD...$FILE/FinancialReportingDevelopments_BB3043_RevenueRecognition_28April2017.pdf
--------------------------------------------------
Note added at 7 hrs (2017-06-07 09:28:22 GMT)
--------------------------------------------------
http://www.ey.com/Publication/vwLUAssets/FinancialReportingD...
--------------------------------------------------
Note added at 7 hrs (2017-06-07 09:29:20 GMT)
--------------------------------------------------
http://www.ey.com/Publication/vwLUAssets/FinancialReportingD...$FILE/FinancialReportingDevelopments_BB3043_RevenueRecognition_28April2017.pdf
Example sentence:
Os bens ou serviços subjacentes a que o MPV dá direito são tributados no momento em que se procede ao resgate, enquanto que a margem do distribuidor é .
respeito dos vales em que o IVA sobre os bens ou serviços subjacentes só é exigido no momento do resgate, o fornecedor de bens ou
Discussion
Se continuar a não funcionar, pode utilizar esta pesquisa e procurar na primeira página em baixo o artigo recente da empresa Ernst and Young com data de Abril deste ano.
https://www.google.pt/search?q="A contract that provides for...