Results for d) reserva de reavaliação translation from Portuguese to English

reserva de reavaliação
revaluation reserve

contas de reavaliação
revaluation accounts

reservas de reavaliação.
revaluation reserve.

— o montante da reserva de reavaliação no fim do exercício.
­ the amount of the revaluahon reserve at the beginning of the financial year ­ the revaluahon differences transferred to the revaluahon reserve during the financial year ­ the amounts caphauzed or otherwise transferred from the revaluahon reserve during the financial year the nature of any such transfer being disclosed, ­ the amount of the revaluahon reserve at the end of the financial year.

— o montante da reserva de reavaliação no início do exercício;
where nahonal law provides for valuahon methods as indicated in (a), (b) and (c), h must define their content and limits and the rules for their applicahon.

d) salvo nos casos previstos nas alíneas b) e c), a reserva de reavaliação não pode ser dissolvida.
(d) save as provided under (b) and (c) the revaluahon reserve may not be reduced.

contas de reavaliação capital e reservas
revaluation accounts capital and reserves

capital e reservas + contas de reavaliação
capital and reserves + revaluation accounts

reserva de reavaliação: inclui as reavaliações duradouras das imobilizações corpóreas e incorpóreas.
the revaluation reserve comprises thedurable revaluations of tangible and intangible fixed assets.

— as diferenças de reavaliação transferidas para a reserva de reavaliação durante o exercício;
the applicahon of any such method, the balance sheet and profh and loss account hems concerned and the method by which the values shown are calculated shall be disclosed in the notes on the accounts.

b) a reserva de reavaliação pode ser convertida em capital, no todo ou em parte, em qualquer momento.
(b) the revaluahon reserve may be caphalized in whole or in part at any time.

uma vez que não existe uma reserva de reavaliação , o montante total das perdas foi imputado a resultados .
in the absence of a revaluation reserve , the full amount of this loss has been charged against profit .

provisões contas de reavaliação capital e reservas 15.1 .
provisions revaluation accounts capital and reserves 15.1 .

provisões contas de reavaliação capital e reservas capital reservas
provisions revaluation accounts capital and reserves capital reserves

título: prémios de emissão, reservas de reavaliação, reservas
name: share premium account, revaluation reserve, reserve

d) as reservas de reavaliação, na acepção do artigo 33.o da directiva 78/660/cee;
(d) revaluation reserves within the meaning of article 33 of directive 78/660/eec;

reservas de reavaliaçao
revaluation reserves

as reservas de reavaliação, na acepção do artigo 33.o da directiva 78/660/cee.
revaluation reserves within the meaning of article 33 of directive 78/660/eec;

14 contas de reavaliaÇÃo estas contas representam reservas de reavaliação decorrentes de ganhos não realizados em activos e passivos .
14 revaluation accounts these accounts represent revaluation reserves arising from unrealised gains on assets and liabilities .

os prémios de emissão, reservas de reavaliação, reservas são parte da variável total dos capitais próprios e reservas (37 10 0).
share premium account, revaluation reserve, reserve is part of the variable total capital and reserves (37 10 0).