against which

Portuguese translation: contra o qual (em função do qual, para o qual)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	against which
Portuguese translation:	contra o qual (em função do qual, para o qual)
Entered by:	Nadja B Batdorf

21:45 Jun 7, 2012

English to Portuguese translations [PRO]
Bus/Financial - Accounting

English term or phrase: against which

A deferred tax asset is recognised for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised, unless the deferred tax asset arises from the initial recognition of an asset or liability in a transaction that is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit.

Thanks!!

Nadja B Batdorf KudoZ activity Questions: 758 (none open) (17 closed without grading) Answers: 264 United States
Local time: 00:58

contra o qual (em função do qual, para o qual)

Explanation:
Compare:

To the extent that it is not probable that taxable profit will be available against which the unused tax losses or unused tax credits can be utilised, the deferred tax asset is not recognised.
eur-lex.europa.eu

Até ao ponto em que não seja provável que lucros tributáveis estejam disponíveis contra os quais as perdas fiscais não usadas ou créditos fiscais não usados possam ser utilizados, o activo por impostos diferidos não é reconhecido.
eur-lex.europa.eu
http://www.linguee.com.br/ingles-portugues/traducao/unused t...

Selected response from:

Salvador Scofano and Gry Midttun
Norway
Local time: 09:58

Grading comment

Thanks
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

contra o qual (em função do qual, para o qual)

Salvador Scofano and Gry Midttun

na compensação do qual

Martin Riordan

em comparação com a qual

Marlene Curtis

em contrapartida

Elcio Gomes

Answers

8 mins confidence:

na compensação do qual

Explanation:
Uma sugestão...

...haverá lucro tributável disponível na compensação do qual a diferença temporária deduzível pode ser utilizada...

Martin Riordan
Brazil
Local time: 04:58
Works in field
Native speaker of:

English
PRO pts in category: 20

15 mins confidence:

em comparação com a qual

Explanation:
Creio que "against" tem um sentido comparativo no seu contexto.

Marlene Curtis
United States
Local time: 03:58
Native speaker of:

Portuguese
PRO pts in category: 248

40 mins confidence:

peer agreement (net): +2

contra o qual (em função do qual, para o qual)

Salvador Scofano and Gry Midttun
Norway
Local time: 09:58
Native speaker of:

Norwegian,

Portuguese
PRO pts in category: 107

Grading comment

Thanks

2 days 3 hrs confidence:

em contrapartida

Explanation:
Sugestão. Parece encaixar no contexto.

Elcio Gomes
Local time: 04:58
Native speaker of:

Portuguese
PRO pts in category: 3

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against which

Portuguese translation: contra o qual (em função do qual, para o qual)

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