patrimonio de afetação
English translation: "patrimonio de afetação"
| 00:32 Mar 21, 2007 |
| Portuguese to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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|  Selected response from: Gisele Goldstein United States Local time: 00:01 | ||||||
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| Summary of answers provided | ||||
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| 4 +1 | detached assets/designated property/land on which the building is on |
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| 4 | related property |
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| 4 | "patrimonio de afetação" |
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Answers
21 mins confidence: 
related property Explanation: It's referring to the household furniture and goods (bens), in addition to the property itself, that would be reclaimed (by the bank) if default mortgage payments were not paid. Hope It Helps :) |
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4 hrs confidence:
"patrimonio de afetação" Explanation: Achei essa explicação sobre o que é patrimonio de afetação, e me parece que é algo específico da regulamentação das construtoras imobiliárias no Brasil. Veja: O patrimônio da afetação é um instrumento sistematizado no início do mês de agosto de 2004, quando o Presidente da República sancionou um conjunto de medidas intituladas “pacote da construção”, cujo objetivo é o incentivo ao mercado imobiliário, sendo estimado um crescimento da ordem de 4% a 8% no próximo ano. Além disso, achei algumas referências em inglês usando o termo entre parênteses. veja: Construction - The PM will make permanent the tax regime of the “patrimônio de afetação” scheme, which separates the balance sheets of the construction company and its ongoing developments; permit long term real estate contracts (effective prior to end-October, 2003) to remain in the cumulative PIS/Cofins tax regime; and permit financial revenues from real estate sales to be accounted/taxed as ordinary revenues and not as net profits. http://www4.bcb.gov.br/Pec/Gci/Ingl/Focus/C20050617-Governme... Medida Provisória introduces a modification to the special tax regime that applies to companies engaged in the construction sector (Regime Especial de Tributação - Patrimônio de afetação). http://www.kpmg.com.br/publicacoes/tax/international_tax_bra... Espero que ajude! -------------------------------------------------- Note added at 4 hrs (2007-03-21 04:37:31 GMT) -------------------------------------------------- esqueci de enviar o link para o primeiro trecho da resposta, então ai vai: http://www.precisao.eng.br/fmnresp/afeta.htm |
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Grading comment
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13 hrs confidence: peer agreement (net): +1
peer agreement (net): +1detached assets/designated property/land on which the building is on Explanation: I don't know if there is such institution in the US or GB or somewhere else, but patrimônio de afetação is something new created in 2001 in order to protect the prospective buyers of buildings (in construction). Before that, in short, if a construction company broke, buyers had no rights on the land if it had to be used to pay previous debts. Now, the companies may detach, designate some part of its assets as a guarantee in case of bankruptcy. This property/these assets are called "patrimônio de afetação" If you want, here is an article that may help: http://jus2.uol.com.br/doutrina/texto.asp?id=6408 |
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