Impairment charge

Portuguese translation: provisões para imparidades

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Impairment charge
Portuguese translation:provisões para imparidades
Entered by: Ana Vozone

16:34 Sep 29, 2018
English to Portuguese translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: Impairment charge
An impairment charge is recognised in the Income Statement whenever the carrying amount of an asset or
its cash-generating unit (CGU) exceeds its recoverable amount.

lmpairment charges recognised in respect of CGUs are allocated first to reduce the carrying amount of any
goodwill allocated to that CGU and then to reduce the carrying amount of the other assets in the unit on a
pro rata basis.
GRACINDA LEX
encargo por imparidade
Explanation:
https://www.investopedia.com/terms/g/goodwill-impairment.asp

Sugestão.
Selected response from:

Ana Vozone
Local time: 04:51
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4provisões para depreciações
Maria Teresa Borges de Almeida
4encargo de depreciação
Ricardo Martins
3encargo por imparidade
Ana Vozone


Discussion entries: 2





  

Answers


14 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
impairment charge
encargo por imparidade


Explanation:
https://www.investopedia.com/terms/g/goodwill-impairment.asp

Sugestão.

Example sentence(s):
  • Como resultado, o encargo por imparidade para 2009 foi de £115 milhões contra £23 milhões em 2008.
  • No ano 2011 e 2010 não se produziu nenhum encargo por imparidade do goodwill.
Ana Vozone
Local time: 04:51
Specializes in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 609
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52 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
impairment charges
provisões para depreciações


Explanation:
Seria a minha sugestão, ver:

(38) | The worst case scenario (37) is based on less favourable market assumptions. They include among others worsening market conditions for funding to banks both in terms of volume and price; lower demand for loans and advisory services; unfavourable movement in foreign exchange rates, interest rates, etc.; and impairment charges remaining above historical levels through the business cycle. According to FIH’s estimations those developments together would lead to a pre-tax return on normalised equity on group level of 0,9 % on 31 December 2013 and 2,0 % on 31 December 2016.

(38) | O cenário pessimista (37) baseia-se em pressupostos de mercado menos favoráveis. Estes pressupostos incluem, entre outros, a deterioração das condições de mercado para o financiamento de bancos, tanto em termos de volume como de preço; a diminuição da procura de crédito e serviços de consultoria; evoluções desfavoráveis nas taxas de câmbio, taxas de juro, etc.; e provisões para depreciações que se mantêm superiores aos níveis históricos ao longo do ciclo económico. De acordo com as estimativas do FIH, estes desenvolvimentos em conjunto conduziriam a uma rendibilidade do capital próprio normalizado antes de impostos, a nível do grupo, de 0,9 % em 31 de dezembro de 2013 e de 2,0 % em 31 de dezembro de 2016.
https://eur-lex.europa.eu/legal-content/EN-PT/TXT/?uri=CELEX...


Maria Teresa Borges de Almeida
Portugal
Local time: 04:51
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 627
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
impairment charge
encargo de depreciação


Explanation:
http://www.portaldecontabilidade.com.br/guia/depreciacao.htm

https://www.proz.com/kudoz/english-to-portuguese/finance-gen...

Ricardo Martins
Brazil
Local time: 00:51
Specializes in field
Native speaker of: Native in PortuguesePortuguese
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