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Freelance translator and/or interpreter, Verified member
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Sample translations submitted: 1
Portuguese to English: Financial Statement // Balanço Patrimonial General field: Bus/Financial Detailed field: Law: Contract(s)
Source text - Portuguese Classificação e mensuração
A Empresa classifica seus ativos financeiros sob as seguintes categorias: mensurados ao valor justo por meio do resultado, empréstimos e recebíveis, mantidos até o vencimento e disponíveis para venda. A classificação depende da finalidade para a qual os ativos financeiros foram adquiridos. A Administração determina a classificação de seus ativos financeiros no reconhecimento inicial.
Empréstimos e recebíveis
Incluem-se nesta categoria os empréstimos concedidos e os recebíveis que são ativos financeiros não derivativos com pagamentos fixos ou determináveis, não cotados em um mercado ativo. São incluídos como ativo circulante, exceto aqueles com prazo de vencimento superior a 12 meses após a data base do balanço (estes são classificados como ativos não circulantes). Os empréstimos e recebíveis da Empresa compreendem os empréstimos a coligadas, contas a receber de clientes, demais contas a receber e caixa e equivalentes de caixa, exceto os investimentos de curto prazo. São contabilizados pelo custo amortizado, usando o método da taxa de juros efetiva.
Translation - English Classification and measurement
The Company classifies its financial assets under the following categories:
measured at fair value through profit or loss, loans and receivables, held to
maturity and available for sale. The classification depends on the purpose for
which the financial assets were acquired. Management determines the
classification of its financial assets upon initial recognition.
Loans and receivables
This category includes loans granted and receivables that are non-derivative
financial assets with fixed or determinable payments that are not quoted in
an active market. They are included as current assets, except for those with
maturities greater than 12 months after the balance sheet base date (these
are classified as non-current assets). The Company's loans and receivables
comprise loans to associates, trade accounts receivable, other accounts
receivable, and cash and cash equivalents, except for short-term investments.
They are accounted for at amortized cost, using the effective interest rate
method.
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Translation education
Graduate diploma - Faculdade Cultura Inglesa
Experience
Years of experience: 10. Registered at ProZ.com: Oct 2023. Became a member: Oct 2023.
I have been working as a freelance translator for around 10 years now. My main areas of expertise are languages, education, contracts and oenotourism (wine and related subjects).
I have translated to and from many different subjects over the years, from fan translation (series) to complex financial statements. My main languages are Portuguese and English, though I have also worked with Spanish and Japanese briefly.
Member since Oct '23
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