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  3. Law: Taxation & Customs

superveniências passivas ou insuficiências ativas

English translation: subsequent liabilities or asset shortfalls

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:superveniências passivas ou insuficiências ativas
English translation:subsequent liabilities or asset shortfalls
Entered by: Mark Robertson

19:31 Mar 31, 2012
Portuguese to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Portuguese term or phrase: superveniências passivas ou insuficiências ativas
§ 2º - As subvenções para investimento, inclusive mediante isenção ou redução de impostos concedidas como estímulo à implantação ou expansão de empreendimentos econômicos, e as doações, feitas pelo Poder Público, não serão computadas na determinação do lucro real, desde que:
a) registradas como reserva de capital, que somente poderá ser utilizada para absorver prejuízos ou ser incorporada ao capital social, observado o disposto nos §§ 3º e 4º do artigo 19; ou
b) feitas em cumprimento de obrigação de garantir a exatidão do balanço do contribuinte e utilizadas para absorver superveniências passivas ou insuficiências ativas.”
Eileen Aguirre
Brazil
Local time: 19:21
subsequent liabilities or asset shortfalls
Explanation:
HIH
Selected response from:

Mark Robertson
Local time: 23:21
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4subsequent liabilities or asset shortfalls
Mark Robertson
3unexpected liabilities or insufficient assets
Martin Riordan


  

Answers


48 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
unexpected liabilities or insufficient assets


Explanation:
I think that's what it means!

--------------------------------------------------
Note added at 48 mins (2012-03-31 20:19:52 GMT)
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There's a lot here about it, in accounting terms.

http://www.vemconcursos.com/opiniao/index.phtml?page_id=1543

Martin Riordan
Brazil
Local time: 19:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 90
Notes to answerer
Asker: Thank you Martin.

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15 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
subsequent liabilities or asset shortfalls


Explanation:
HIH

Mark Robertson
Local time: 23:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 78
Notes to answerer
Asker: Thank you very much Mark.

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