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aproveitamento

English translation: application

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:aproveitamento
English translation:application
Entered by: Mamifera

07:01 Jul 1, 2011
Portuguese to English translations [PRO]
Bus/Financial - Finance (general) / balanço patrimonial
Portuguese term or phrase: aproveitamento
Composição dos ativos e passivos fiscais diferidos
O imposto de renda e a contribuição social diferidos são registrados para refletir os efeitos fiscais futuros atribuíveis: (i) aos prejuízos fiscais e às bases negativas, que não possuem prazo prescricional, mas têm o seu aproveitamento limitado a 30% dos lucros anuais tributáveis, (ii) às diferenças temporárias entre a base fiscal de contas do resultado e seus respectivos registros contábeis em regime de competência, e (iii) aos efeitos gerados pela adoção do Regime Tributário de Transição (RTT).
Mamifera
Brazil
Local time: 13:10
application
Explanation:
but have their application limited to 30% of the annual taxable income.
(Merely expresses the tax rule (not the accounting rule) which limits the deductibility of deferred tax losses to 30% of taxable income.)
Selected response from:

TechLawDC
United States
Local time: 12:10
Grading comment
obrigado a todos pela ajuda.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2application
TechLawDC
4public use taxes, taxes for public services
Michael Powers (PhD)


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
aproveitamento (na frase dada)
public use taxes, taxes for public services


Explanation:
I believe this is what it means in this context.

Mike

Michael Powers (PhD)
United States
Local time: 12:10
Native speaker of: English
PRO pts in category: 207
Login to enter a peer comment (or grade)

37 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
aproveitamento (na frase dada)
application


Explanation:
but have their application limited to 30% of the annual taxable income.
(Merely expresses the tax rule (not the accounting rule) which limits the deductibility of deferred tax losses to 30% of taxable income.)

TechLawDC
United States
Local time: 12:10
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 40
Grading comment
obrigado a todos pela ajuda.

Peer comments on this answer (and responses from the answerer)
agree  António Ribeiro: Parece correcto
10 mins

agree  Mark Robertson
1 hr
Login to enter a peer comment (or grade)



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