Glossary entry (derived from question below)
Portuguese term or phrase:
ágio / deságio
English translation:
an accrued asset / accured liability, premium/discount
Added to glossary by
William Stein
Jul 11, 2003 17:32
20 yrs ago
22 viewers *
Portuguese term
ágio / deságio
Portuguese to English
Bus/Financial
Accounting
accounting
The surplus or deficit in a transaction, as in "o valor total da transação foi de R$xxx que foi integralmente registrado como ágio fundamentado na expectativa de lucros futuros..."
Proposed translations
(English)
| 4 | an accrued asset / accured liability |
William Stein
|
| 5 +1 | gain based on future earnings |
Jane Lamb-Ruiz (X)
|
| 5 | premium, goodwill / discount, negative goodwill |
Michael Powers (PhD)
|
Proposed translations
39 mins
William Stein
Costa Rica
Costa Rica
Native in English
Specializes in field
Costa Rica
Translations that read like originals
Native in: English (Variants: UK, US) 
Works in: French to English, German to English, Spanish to English, and 3 more.
Related KudoZ points
:
4
Selected
an accrued asset / accured liability
It's usually premium/discount, as Michael says, but it you're context it refers to accrual, so I'd say "was recorded (or recognized) in full as an accrued asset in the expectation of future profits:
Glossary
... Accrued Revenue, Revenue that has been earned and must be accounted for but is not received by the end of the reporting period; also recorded as an accrued asset ...
wbln0018.worldbank.org/LAC/lcrfin/Doclib.nsf/0/ 4755e6bdf454de0585256a4c0055100c?OpenDocument - 49k - Cached - Similar pages
Untitled
... The company has a potential right or claim to collect money, so an accrued asset(accrued rent receivable) amounting to $1,500 is recognized on the balance sheet ...
okbhome.b.kobe-u.ac.jp/netlec/ lao/accruals/accruals.htm - 8k - Cached - Similar pages
28. The cut-off date for new bills for each fiscal year will be midnight on September 30 as measured by the date/time stamp assigned by the portal. ***Revenue that is earned but not billed will be recorded as an accrued asset*** and a detailed notification of the revenue recognized will
be provided by the seller to the buyer within 5 business days after the end of each fiscal year.
The buyer will recognize an equivalent expense or asset and will record an accrued liability
for the future payment. There will be no intragovernmental, unbilled accounts receivable for
the seller at year-end.
Glossary
... Accrued Revenue, Revenue that has been earned and must be accounted for but is not received by the end of the reporting period; also recorded as an accrued asset ...
wbln0018.worldbank.org/LAC/lcrfin/Doclib.nsf/0/ 4755e6bdf454de0585256a4c0055100c?OpenDocument - 49k - Cached - Similar pages
Untitled
... The company has a potential right or claim to collect money, so an accrued asset(accrued rent receivable) amounting to $1,500 is recognized on the balance sheet ...
okbhome.b.kobe-u.ac.jp/netlec/ lao/accruals/accruals.htm - 8k - Cached - Similar pages
28. The cut-off date for new bills for each fiscal year will be midnight on September 30 as measured by the date/time stamp assigned by the portal. ***Revenue that is earned but not billed will be recorded as an accrued asset*** and a detailed notification of the revenue recognized will
be provided by the seller to the buyer within 5 business days after the end of each fiscal year.
The buyer will recognize an equivalent expense or asset and will record an accrued liability
for the future payment. There will be no intragovernmental, unbilled accounts receivable for
the seller at year-end.
4 KudoZ points awarded for this answer.
Comment: "Thanks for your prompt and full reply, with lots of illustrations.
Alex MacQuarrie"
+1
2 mins
gain based on future earnings
deagio: loss
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Note added at 2003-07-11 17:37:02 (GMT)
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OR
net earned premium
or net loss
need to know a little more to know for sure
--------------------------------------------------
Note added at 2003-07-11 17:37:33 (GMT)
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sorry, no net, necessarily
--------------------------------------------------
Note added at 2003-07-11 17:38:39 (GMT)
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what kind of transaction is this: CUrrency, sale of shares?
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Note added at 2003-07-11 17:40:07 (GMT)
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OR
recorded as a gain against expected future earnings
--------------------------------------------------
Note added at 2003-07-11 18:35:45 (GMT) Post-grading
--------------------------------------------------
Agio is the difference between the stated value or face value and the value at which a transaction occurs. In accounting, it is a GAIN/LOSS or a earned premium/loss [for shares]. But it depends on what you are talking about.
for shares: Importância que o comprador paga a mais sobre o valor nominal de um título. Montante que se acresce ao valor nominal pelo qual uma ação está sendo vendida no mercado primário ou na chamada de capital via subscrição.
--------------------------------------------------
Note added at 2003-07-11 18:36:42 (GMT) Post-grading
--------------------------------------------------
ANd you don\'t say, just FYI, a deficit and surplus in a transaction. A transaction has a gain or a loss.
Cheers
--------------------------------------------------
Note added at 2003-07-11 17:37:02 (GMT)
--------------------------------------------------
OR
net earned premium
or net loss
need to know a little more to know for sure
--------------------------------------------------
Note added at 2003-07-11 17:37:33 (GMT)
--------------------------------------------------
sorry, no net, necessarily
--------------------------------------------------
Note added at 2003-07-11 17:38:39 (GMT)
--------------------------------------------------
what kind of transaction is this: CUrrency, sale of shares?
--------------------------------------------------
Note added at 2003-07-11 17:40:07 (GMT)
--------------------------------------------------
OR
recorded as a gain against expected future earnings
--------------------------------------------------
Note added at 2003-07-11 18:35:45 (GMT) Post-grading
--------------------------------------------------
Agio is the difference between the stated value or face value and the value at which a transaction occurs. In accounting, it is a GAIN/LOSS or a earned premium/loss [for shares]. But it depends on what you are talking about.
for shares: Importância que o comprador paga a mais sobre o valor nominal de um título. Montante que se acresce ao valor nominal pelo qual uma ação está sendo vendida no mercado primário ou na chamada de capital via subscrição.
--------------------------------------------------
Note added at 2003-07-11 18:36:42 (GMT) Post-grading
--------------------------------------------------
ANd you don\'t say, just FYI, a deficit and surplus in a transaction. A transaction has a gain or a loss.
Cheers
11 mins
Michael Powers (PhD)
United States
United States
Native in English
Works in field
United States
US Court Cert. 1980 Ph.D. 1981
Native in: English
Works in: Spanish to English, Portuguese to English, English to Spanish, and 2 more.
Related KudoZ points
:
62
Portuguese term (edited):
�gio / des�gio
premium, goodwill / discount, negative goodwill
Dicionário de termos de negócios (Morais Pinho)
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