This question was closed without grading. Reason: Answer found elsewhere
Jul 8, 2013 18:41
10 yrs ago
15 viewers *
English term

grossed up

English to Portuguese Bus/Financial Accounting
Where an entity measures NCI’s at the proportionate interest in the net identifiable assets at acquisition rather than at fair value, goodwill attributable to an NCI is included in the recoverable amount of the related CGU but is not recognised in the parent’s consolidated financial statements. Therefore the carrying amount of goodwill allocated to a CGU needs to be grossed up to include the proportion of the goodwill attributable to the NCI.

Discussion

PaulaEsp (asker) Jul 8, 2013:
Estou pensando em usar apenas "ajustado". O que os colegas acham?

Proposed translations

4 mins

extrapolado

terminologia da UE.
The resulting value will be grossed-up to the tax-exclusive value of supplies by using the VAT standard-rate applied within the relevant Member State.
O valor resultante é extrapolado para o valor das entregas/prestações líquido de imposto utilizando a taxa normal do IVA aplicada nos Estados-Membros em causa.
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+1
30 mins

acrescido do valor de impostos

Acredito que seja essa a tradução mais comum pra essa expressão.
Peer comment(s):

agree Marlene Curtis
7 mins
neutral ViBe : Fine, but in this case the sought amount needs to be grossed up to include GOODWILL rather than tax(es)…
10 mins
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5 hrs

onerado

Creio que se ajusta ao contexto.

Onerar v. 1 Aumentar ônus, impostos, obrigações financeiras sobre; SOBRECARREGAR -- Aulete.
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1 day 6 hrs

... deverá passar a valor bruto

which contain gross-up and early redemption clauses, and
eur-lex.europa.eu
que contenham uma cláusula "de totalidade" ou de reembolso antecipado; e


As a consequence, an entity shall gross up the carrying amount of goodwill allocated to the unit to include the goodwill attributable to the non-controlling interest.


eur-lex.europa.eu



Como consequência, uma entidade deve tornar bruta a quantia escriturada de goodwill imputada à unidade de modo a incluir o goodwill atribuível ao interesse que não controla.


eur-lex.europa.

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