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Italian to English: Investment Fund Regulation General field: Bus/Financial Detailed field: Investment / Securities
Source text - Italian PARTE RELATIVA A TUTTI I FONDI
La valuta di denominazione dei Fondi è l’Euro.
Gli investimenti sono effettuati in strumenti finanziari negoziati nei mercati ufficiali o regolamentati, riconosciuti, regolarmente funzionanti dei Paesi aderenti al Fondo Monetario Internazionale e di Taiwan.
Ai sensi del presente Regolamento, per mercati regolamentati si intendono, oltre a quelli iscritti nell’apposito elenco previsto dall’art.63, comma 2, o nell’apposita sezione prevista dall’art.67, comma 1 del D.lgs. 24/2/98 nr.58, quelli indicati nella lista approvata dal Consiglio Direttivo dell’Assogestioni e pubblicata sul sito Internet dell’associazione stessa, ed appartenenti ai Paesi verso i quali è orientata la politica di investimento del fondo ed indicati nel presente Regolamento.
Il patrimonio di ciascun Fondo, nel rispetto del proprio specifico indirizzo degli investimenti e fatto salvo quanto previsto dai commi successivi, può inoltre essere investito in misura residuale (ossia fino al 10% del totale attività per ciascuna delle tipologie di strumenti finanziari di seguito elencate):
strumenti finanziari non quotati
fondi chiusi quotati
Ciascun Fondo può investire fino al 100% (o in misura superiore al 35%) delle sue attività in strumenti finanziari emessi o garantiti da Stati, enti locali e Organismi Internazionali a carattere pubblico dei Paesi di seguito indicati, a condizione che detenga almeno sei emissioni differenti e che il valore di ciascuna emissione non superi il 30% delle attività del Fondo:
Translation - English COMMON FUND FEATURES
The Funds are euro-denominated.
The Funds are invested in financial instruments traded on official or regulated, recognised and regularly operating markets of IMF Member Countries and of Taiwan.
Under these Regulations, regulated markets include the markets registered in the relevant list provided for under art. 63, paragraph 2, or in the relevant section provided for under art. 67, paragraph 1 of Italian Legislative Decree no. 58 of 24/2/98, those specified in the list approved by Assogestioni’s Executive Board and published on the association’s website, as well as the markets of Countries targeted by the fund’s investment strategy and specified in these Regulations.
A residual portion of the assets of each Fund (i.e., up to 10% of total assets for each of the types of financial instruments listed below), in keeping with its specific investment strategy and without prejudice to what is specified in subsequent paragraphs, may also be invested in:
Each Fund may invest up to 100% (or more than 35%) of its assets in financial instruments issued or backed by Governments, Local Agencies and Public International Organisations of the Countries listed below, provided that it holds at least six different issues and that the value of each issue does not exceed 30% of Fund assets:
Italian to English: Transfer Pricing General field: Bus/Financial Detailed field: Finance (general)
Source text - Italian Comparable Uncontrolled Price Method (CUP)
Come più approfonditamente illustrato nell’Allegato Tecnico 1, il metodo del CUP è basato sul raffronto tra il prezzo applicato a beni e servizi oggetto delle transazioni tra parti correlate e il prezzo applicato fra parti indipendenti nel regolare transazioni potenzialmente comparabili.
Tale metodo può essere applicato sia ai flussi “esterni”, cioè tra soggetti indipendenti, che a quelli “interni”, cioè tra una delle parti nelle transazioni infragruppo analizzate e uno o più soggetti terzi.
Nel primo caso, la comparazione sarà effettuata tra una transazione fra parti correlate (intercompany) e una transazione comparabile fra parti indipendenti (“external CUP”), mentre nel secondo caso sarà effettuata tra una transazione fra parti correlate (intercompany) e una transazione comparabile fra la stessa parte finanziata/finanziatrice della transazione intercompany e controparti finanziate/finanziatrici indipendenti (“internal CUP”).
Il prezzo utilizzato quale termine di paragone può essere rettificato, quando necessario, per tenere in considerazioni eventuali differenze tecniche/qualitative dei prodotti/servizi coinvolti, specifiche condizioni di vendita o altri fattori.
Il CUP è generalmente il metodo più attendibile per valutare il rispetto dell’arm’s length standard qualora le transazioni controllate e quelle comparabili siano pressoché identiche ovvero le differenze esistenti siano minime, facilmente identificabili e, soprattutto, misurabili.
Il metodo CUP, quando è applicato a transazioni che implicano un flusso di pagamenti alle stesse condizioni per un certo periodo di tempo, piuttosto che un unico prezzo da pagare una volta sola o in rate, è anche definito dagli specialisti, nella prassi, come il metodo del confronto delle transazioni indipendenti.
Translation - English Comparable Uncontrolled Price Method (CUP)
As illustrated in greater detail in Technical Appendix 1, the CUP method is based on a comparison between the price applied to goods and services subject to transactions between related parties and the price applied between independent parties in potentially comparable transactions.
This method may be applied to “external” transactions, i.e., between independent parties, and “internal” transactions, i.e., between one of the parties to the intercompany transactions analysed and one or more third parties.
In the first case, the comparison is between a transaction between related parties (intercompany) and a comparable transaction between independent parties (“external CUP”). In the second case, it is between a transaction between related parties (intercompany) and a comparable transaction between the borrower/lender in the intercompany transaction and independent borrowers/lenders (“internal CUP”).
If necessary, the price used as a benchmark may be adjusted to take into consideration any technical/qualitative differences in the products/services concerned, specific sale conditions or other factors.
The CUP is generally the most reliable method to assess compliance with the arm’s length principle if the controlled and comparable transactions are almost identical or the differences between them are minimal, easy to identify and, especially, measurable.
When the CUP method is applied to transactions that involve payment flows under the same conditions for a given period of time, rather than a single price to be paid only once or in instalments, in practice, it is also defined by specialists as the comparable uncontrolled transaction (CUT) method.
Italian to English: Telecommunications Consulting Agreement General field: Law/Patents Detailed field: Law: Contract(s)
Source text - Italian PREMESSO CHE
YYY è azienda leader nella commercializzazione dei prodotti e servizi di telecomunicazione;
Il Consulente opera nel campo della consulenza tecnica con l’obiettivo strategico di assicurare alla propria clientela lo sviluppo e l’attività commerciale delle tecnologie wireless e nell’ottimizzazione e evoluzione dei sistemi di rete cellulari;
YYY ha rilevato l’esigenza di avvalersi del Consulente per supportare la priopria funzione Strategy nella verifica delle prestazioni HSPA+, nello svolgimento di verifiche funzionali e valutazioni di performance del CSFB in vari scenari e condizioni e un supporto nella definizione dei nuovi servizi del LTE;
il Consulente ha manifestato il proprio interesse di aderire alla richiesta espressa da Telecom presentando una proposta tecnico/economica in data 30 luglio 2012;
YYY e il Consulente, con il presente atto, intendono regolare i loro rapporti economici, commerciali, giuridici, nonché i termini, le condizioni e le modalità dell'incarico.
Tutto ciò premesso e considerato, le Parti convengono e stabiliscono quanto segue:
Premesse e Definizioni
Le premesse formano parte integrante e sostanziale del presente Contratto (di seguito “Contratto”).
Translation - English WHEREAS
YYY is a leader in the marketing of telecommunications products and services;
The Consultant works in the field of technical consulting with the strategic goal of enabling its clients to develop and market wireless technologies, and in the optimisation and evolution of mobile network systems;
YYY has decided to engage a Consultant to support its Strategy department in controlling HSPA+ services and in carrying out functional controls and performance assessments on CSFB in various scenarios and conditions, and to provide support to define new LTE services;
the Consultant expressed its interest in fulfilling Telecom’s request by submitting a technical and economic proposal on 30 July 2012;
in this contract, Telecom and the Consultant intend to define their economic, commercial and legal relations as well as the terms, conditions and procedures of the engagement.
Now, therefore, the Parties agree upon and establish the following:
Recitals and Definitions
The recitals constitute an integral and substantial part of this Agreement (hereafter, “Agreement”).
Portuguese to English: Company Assessment document General field: Bus/Financial Detailed field: Business/Commerce (general)
Source text - Portuguese Introdução
No contexto de uma eventual aquisição dos interesses accionistas na XXX, o YYY procedeu à análise do valor dos respectivos negócios. No presente documento são apresentadas as principais conclusões relativas ao valor dos interesses accionistas, resultantes dos
trabalhos desenvolvidos com base em informação limitada obtida.
A XXX disponibilizou ao YYY informação financeira, nomeadamente:
-Demonstrações financeiras de 2002-2006 (não auditadas)
-Piano de negócios preparado pelo management para o período 2007-2008
-Alguns esclarecimentos relativos a dados operacionais
A aferição do valor dos capitais próprios da empresa é largamente baseada na análise histórica dos elementos económico financeiros e nas discussões tidas com a ZZZ relativamente à evolução
operacional previsional da XXX. O MYYY não realizou due diligence
financeiro nem jurídico à empresa, não podendo ser responsabilizado pela veracidade e exactidão da informação que serviu de base aos trabalhos.
O YYY não assume qualquer obrigação, responsabilidade ou compromisso relativamente à concretização dos objectivos pretendidos com a realização da presente análise.
O presente documento não envolve por parte do YYY, qualquer obrigação, compromisso ou expectativa de índole financeira com a ZZZ (incluindo qualquer participada desta, existente ou a criar) e/ou qualquer terceira entidade relacionada.
Translation - English Introduction
In the context of the possible acquisition of interests in OOO, YYY analysed the value of the respective businesses. This document presents the main conclusions concerning the value of shareholders' interests resulting from the work carried out, based on the limited information obtained.
OOO provided financial information to YYY, namely:
-Financial Statements from 2002-2006 (not audited)
-Business plan prepared by the management for the 2007-2008 period
-Some clarifications regarding operational information
The evaluation of the value of the company's equity is largely based on a historical analysis of economic and financial elements and on discussions which took place with ZZZ about the operational outlook of OOO. YYY did not carry out financial or legal due diligence for the company, and cannot be held liable for the veracity and accuracy of the information on which the work was based.
YYY assumes no obligation, responsibility or commitment with respect to the achievement of the intended objectives with the production of this analysis.
For YYY, this document does not involve any obligation, agreement or expectation of a financial nature with ZZZ (including any existing or future subsidiary thereof) and/or any related third party.
Portuguese to English: Museum Exhibit (Museu Dom Bosco, Campo Grande, MS) General field: Social Sciences Detailed field: Anthropology
Source text - Portuguese Os Xavante se autodominam A'UWE, isto é: gente, pessoas de verdade, homens de verdade.
Habitat:
Até quase a metade do século passado, os Xavante viviam no território entre os rios Araguaia e Tocantins. Em seguida, por motivo de perseguições, se deslocaram para o território compreendido entre os rios Coluene e das Mortes, no Mato Grosso. Atualmente, habitam as reservas de Pimentel Barbosa, Areões, Parabubure, Marechal Rondon, São Marcos e Sangradouro; faltando executar ainda a demarcação de Suiá-missu.
Língua:
Os Xavante pertencem ao “Tronco Macro-Jê”, cujo maior constituinte é a família lingüística Jê. Como os Xavante, pertencem a esta família os Xerente, Kaingáng, Kayapó, Canela, Apinayé.
.....
A Aldeia:
A aldeia original Xavante, construída sempre nas proximidades de um córrego ou rio menor, tem a forma de uma ferradura, com a abertura voltada para o rio. As casas têm a porta sempre voltada para o centro da aldeia. Numa das extremidades da aldeia se encontra a Casa dos Adolescentes. No meio há uma grande praça, local de reuniões dos homens. Aí também são tomadas as grandes decisões do “Conselho dos Anciãos”.
.....
Atualmente, são poucos os Xavante que conservam a forma original da casa. Estão imitando a palhoça do caboclo, com graves conseqüências negativas para a vida tribal.
A concepção simbólica do semi-arco, presente no mito da origem dos Xavante (o arco-íris), na disposição das danças religiosas, na forma da aldeia, no arco da casa, está ausente atualmente.
A tradicional casa Xavante, a cada 04 ou 05 anos, mudava de lugar, reconstruíndo-a. Atualmente, não muda, sendo feitas de madeiras mais consistentes; daí a problemática da falta de higiene.
Translation - English The Xavante call themselves A'UWE, which means "people," "real people," "real men."
Habitat:
Until just before the middle of the last century, the Xavante lived in the territory between the Araguaia and Tocantins rivers. Following this period, they moved to the territory between the Coluene and das Mortes rivers, in Mato Grosso, because of persecution. Currently, they live on the reserves of Pimental Barbosa, Areões, Parabubure, Marechal Rondon, São Marcos and Sangradouro; the boundaries of Suiá-missu not being defined yet.
Language:
The Xavante belong to the Macro-Ge language family tree, whose major constituent is the Ge linguistic family. Other peoples who belong to this group along with the Xavante include the Xerente, Kaingáng, Kayapó, Canela and Apinayé.
.....
The Village:
The original Xavante village was always built near a stream or small river and has the form of a horseshoe with the opening facing the river. The doors of the houses are always facing the centre of the village. On one end of the village is the House of Adolescents. In the middle there is a large plaza, where the men have meetings. The "Council of Elders" also makes important decisions there.
.....
Currently, there are few Xavante who maintain the original shape of the house. They now imitate the simple straw hut of the caboclo, which has serious negative consequences for tribal life.
The symbolic conception of the bow, present in the Xavante's origin myth (the rainbow), in the pattern of religious dances, in the shape of villages, in the arch of the house, is currently missing.
In the past, the traditional Xavante house was moved to a different place and rebuilt every 4 or 5 years. Currently, it is not moved, as it is made of more solid wood; this results in the problem of a lack of hygiene.
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Translation education
Graduate diploma - Chartered Institute of Linguists
Experience
Years of experience: 18. Registered at ProZ.com: Aug 2008. Became a member: Feb 2010.
Italian to English (BA, English and Italian (Middlebury College), verified) Italian to English (Chartered Institute of Linguists, verified) English (University of California, Berkeley, verified)
Memberships
N/A
Software
Adobe Acrobat, memoQ, Microsoft Excel, Microsoft Word, Powerpoint
I have a Master of Arts in Linguistics with specialisations in sociolinguistics and Brazilian Portuguese linguistics, a Graduate Certificate in Culture, Language and Social Practice, a Bachelor of Arts in English and Italian and the Diploma in Translation for translation from Italian into English.
I have been translating professionally for nineteen years. I lived in Italy for four years and I spend a few weeks per year in Brazil. I specialise in business, financial and marketing translations, and I also have considerable experience translating legal, tourism and technical documents. I have specialist knowledge of IAS/IFRS terminology. I work in a variety of industry sectors including, but not limited to, banking, telecommunications, energy, utilities, insurance, real estate, transport and information technology.
I also provide proofreading and editing services and hold an editing certification from the University of California, Berkeley.
Language Pairs
Italian>English
Brazilian Portuguese>English
Qualifications
Master of Arts, Linguistics Graduate certificate in culture, language and social practice University of Colorado at Boulder (US) 2013 Specialisation in sociolinguistics and Brazilian Portuguese linguistics
Diploma in Translation, Italian to English Chartered Institute of Linguists (UK) 2010 Semi-specialised translations: Business and Science
Bachelor of Arts, English and Italian Middlebury College (US) 2005 Magna cum laude English Honours Distinction