Glossary entry (derived from question below)
English term or phrase:
holding position
Portuguese translation:
referência
English term
holding position
The purpose of the document is to explain the disclosure implications of IFRS for the learning program and to act as a holding position.
Alguma sugestão?
Obrigado!
Proposed translations
referência
Portugal
Maria Teresa Borges de Almeida 
30+ years translating EU documents
Native in: Portuguese (Variant: European/Portugal) 
Works in: English to Portuguese, French to Portuguese, Spanish to Portuguese, and 1 more.
base
Portugal
Native in: Portuguese (Variants: Brazilian, European/Portugal) 
Works in: English to Portuguese, Spanish to Portuguese, Portuguese
opinião / parecer provisório
https://www.thefreedictionary.com/position
6. A point of view or attitude on a certain question
Holding (adj):
https://www.thefreedictionary.com/holding
2. Designed for usually short-term storage or retention
Holding no dicionário Linguee
https://www.linguee.pt/portugues-ingles/search?source=auto&q...
IFRS = Normas Internacionais de Relato Financeiro
Will do!
Native in: Portuguese (Variant: European/Portugal)
Works in: English to Portuguese, French to Portuguese, German to Portuguese, and 1 more.
posição prevalecente
Num sentido diferente e menos forte do que "vinculativa".
Brazil
Trilingual translator and proofreader
Native in: Portuguese (Variant: Brazilian)
Works in: English to Portuguese, Portuguese to English, Japanese to Portuguese, and 3 more.
servir de apoio
Basicamente, é um documento para servir de apoio nesse programa. É uma expressão bem popular para este contexto (852,000 resultados no google, mesmo adicionando algumas restrições para encontrar exemplos relevantes).
https://www.google.com/search?client=firefox-b-d&q=programa+de+aprendizado+%22servir+de+apoio%22
Portugal
subtitling / any field in translation
Native in: Portuguese
Works in: French to Portuguese, English to Portuguese
Posição normativa.
...as normas da contabilidade estabelecem as regras contabilísticas num país e determinam o que deve constar das contas de 1 empresa.
Brazil
32 years engineering/law/contracts
Native in: English (Variant: US) , Portuguese (Variant: Brazilian)
Works in: English to Portuguese, Portuguese to English
baliza / balizamento
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Note added at 7 hrs (2023-02-07 19:06:46 GMT)
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A baliza é um marco em posição estática que tem função de orientação e direcionamento. Acho que cabe bem no contexto.
Brazil
English to Portuguese-PT-BR translator
Native in: Portuguese (Variants: Brazilian, Brazilian)
Works in: English to Portuguese, Portuguese
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