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a critrio de at ones discretion; at the discretion of

a descoberto overdrawn; at risk


a expensas de at ones expense
a favor de in behalf of
a granel in bulk
ordem on order
a partir da divulgao as from release
a partir da presente data effective herewith
a posteriori at a later date
a prazo on credit
a qualquer ttulo on any account; in any way
a quo, ad quem court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; dia a quo and ad quem (dies a quo and dies ad quem)
a receber receivable
a rigor strictly speaking
a saber namely; to wit
taxa aplicvel prevista em lei at the applicable statutory rates
a termo forward
a termo v. future at sellers discretion
a ttulo exemplificativo for instance
a ttulo gratuito free of charge; on a royalty-free basis
a ttulo oneroso remunerated
a tudo assistir to be present throughout
a vencer outstanding
vista on demand; cash
a.a., (ao ano) per annum (p.a.)
A.R., (aviso de recebimento) return receipt requested; notice of receipt
abacaxi predicament
abaixo do valor nominal below par
abaixo qualificado identified below; personals below
abaixo, adiante, (clusula) below; hereinbelow
abandonado, (recurso) vacated
abarrotar o mercado to glut the market; to overload the market
abastecimento supply
abastecimento to deduct; to discount; to reduce by
abatido discounted; reduced by
abatimento deduction; discount; rebate;selling concession
abatimento fiscal tax relief
abertura a political breakthrough; openness; open-door policy
abertura de capital to go public
abertura de carta de crdito giving of a credit facility; granting of a letter of credit
abertura de crdito granting of a loan facility; opening of a loan facility; credit facility; extension of credit
abertura de inventrio opening of probate proceedings
abertura de limite de crdito opening of credit facility
abonado, (adj.), de confiana, ilibado trustworthy
abonar to certify; to guarantee
abono allowance
abono de falta, (trab.) approval of absence
abono familiar family allowance
abordagem empresarial, (aud.) business approach
abordar to address
abordar uma questo to address an issue
abrangncia scope
abrangendo covering; embracing
abrangente, amplo comprehensive (program)
abranger, cobrir encompass
abrir, (reunio) to call the meeting to order
abrir caminho to pave the way; to chart the course
abrir mo to relinquish; to waive; to give up
abrir o capital to go public
ab-rogao abrogation
ab-rogar to abrogate
absentesmo absenteeism
absolver acquit; dismiss
absolvio de instncia, demisso, desaforamento, extino, indeferimento, impronunciamento dismissal of action; dismissal of instance; dismissal of proceedings
absolvio sumria summary dismissal
absolvio, perdo, sentena absolutria absolution; acquittal; pardon; discharge; dismissal
absoro, (conceito) absorption
absorver a maior overabsorb
absteno abstention
abstendo-se de votar os legalmente impedidos those legally impeded abstaining from voting
abster-se de to refrain from
abuso de conveno treaty shopping
acabado, (produto acabado) finished
aambarcar o mercado to corner the market
ao share (U.K.); stock (U.S.A.); suit; action
ao ordem registered share transferred by endorsement of certificate
ao a termo forward stock
ao anulatria annulment action
ao ao par share at par
ao ao portador bearer share (U.K.); bearer stock (U.S.A.)
ao autorizada authorized share
ao beneficiria participating share
ao bonificada bonus share (U.K.); bonus stock (U.S.A.); stock dividend
ao cada em comisso forfeited share
ao caucionada pledge share
ao cautelar writ of prevention; court action; precaution(ary) action; ancillary action
ao cautelar de arresto precautionary action and seizure
ao cautelar incidental de cauo de custas e honorrios precautionary action incidental to bond for court costs and fees
ao cheia cum dividend
ao civil pblica public civil action
ao classe A e B class A & B stock
ao com direito a voto voting share (U.K.); voting stock (U.S.A.)
ao com perspectivas de valorizao growth stock
ao cominatria punitive action; condemnatory action
ao condenatria indemnity action; condemnatory action
ao conexa related action
ao consignatria consignment action
ao contestada action was challenged
ao custodiada share in custody
ao de adjudicao compulsriaaction for compulsory judicial confirmation of ownership
ao de apreenso e depsito action for search and safekeeping
ao de bens vendidos com reserva de domnio suit for goods sold with title retention
ao de cobrana collection action
ao de cobrana de rito ordinrioordinary collection action
ao de comodato free lease suit
ao de condenao em dinheirosuit for indemnity
ao de conhecimento, processo ordinrio cognitive proceedings
ao de consignao em pagamento consignment in payment suit
ao de cumprimento enforcement action
ao de depsito action of detinue; deposit action
ao de desapropriao expropriation action
ao de despejo eviction action; action for repossession; eviction action for failure to pay
ao de dividendos cumulativos cumulative stock
ao de execuo execution action
ao de fruio fruition share
ao de gozo dividend share
ao de indenizao indemnification action; suit for damages
ao de mrito merit action
ao de nulidade annulment; defeasance
ao de nulidade de partilha action for annulment of apportionment of assets
ao de paternidade paternity action
ao de prestao de contas account rendering action
ao de primeira linha blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade
ao de primeira qualidade blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade
ao de procedimento ordinrio de absteno de uso de nome de domnio na Internet ordinary action for cessation of use of domain name on the Internet
ao de reintegrao de posse repossession action
ao de reparao de danos suit for damages
ao de repetio de indbito action for refund of overpayment; claim for repayment; repetition indebit
ao de responsabilidade civil liability suit; derivative suit; liability action (jur.)
ao de responsabilidade civil movida pela empresa contra administrador derivative action
ao de retificao, (imob.) amendatory action
ao de sobrepartilha subdivision action
ao declaratria declaratory action (jur.)
ao diferida deferred share
ao disciplinar disciplinary action
ao do capital share of the capital stock
ao doada donated capital stock
ao em alta advancing stock
ao em circulao outstanding share
ao em declnio declining stock
ao em pagamento consideration share
ao em tesouraria treasury stock (U.S.A.); treasury share (U.K.); share held in treasury
ao emitida issued share
ao emitida e em circulao issued and outstanding share; outstanding share
ao endossvel endorsable share
ao escritural book-entry share
ao executiva execution proceedings (jur.); action for execution
ao fracionria partial share
ao fungvel fungible share
ao gratuita bonus shares
ao hipotecria mortgage foreclosure proceedings (jur.); action for foreclosure of a lien
ao inativa inactive share (U.K.); inactive stock (U.S.A.)
ao integralizada fully paid-up share; paid-up share
ao judicial litigation; court suit; judicial suit
ao julgada improcedente claim deemed groundless
ao legal legal action; legal suit
ao monitria monition action
ao movida por suit filed by; suit brought by
ao no emitida unissued capital
ao no sujeita a chamadas adicionais de capital nonassessable share
ao negatria, impugnao, oposio opposition
ao nominativa registered share; nominative share (U.K.); nominative stock (U.S.A.)
ao ordinria, (judicial) ordinary action; ordinary proceeding; ordinary suit (jur.); civil suit; civil action
ao ordinria, (societrio) common share (U.K.); common stock (U.S.A.); ordinary stock
ao ordinria ao portador, (OP) common bearer stock
ao ordinria classificada classified common stock
ao ordinria de anulao cambial ordinary suit for annulment of bill of exchange
ao ordinria de cobrana ordinary collection action
ao ordinria de preceito declaratrio ordinary declaratory petition
ao ordinria de repetio de indbito ordinary action for recovery of unduly paid debt
ao ordinria incidental ancillary ordinary action
ao ordinria nominativa, (ON) common registered stock
ao ordinria readquirida pelo custo reacquired common stock at cost
ao ou omisso commission or omission
ao para recuperao de danossuit for damages
ao paritria parity stock
ao pauliana defeasance action; revocatory action; action for restoration of status quo
ao penal criminal action
ao penal privada private criminal action
ao penal pblica public criminal action
ao pessoal action in personam; suit in personam
ao popular class action; citizen suit (ambiental); popular action
ao preferencial preferred share (U.K.); preferred stock (U.S.A.)
ao preferencial ao portador, (PP) preferred bearer stock
ao preferencial classe A preferred class A share
ao preferencial conversvel convertible stock
ao preferencial cumulativa cumulative preferred share (U.K.); cumulative preferred stock (U.S.A.)
ao preferencial nominativa, (PN) registered preferred stock
ao preventiva writ of prevention; interlocutory action; ancillary action
ao readquirida reacquired share
ao real action in rem; suit in rem; possessory action
ao regressiva action or suit to recover; recourse action
ao reipersecutria, alegao, reivindicao, demanda, habilitao claim
ao renovatria de aluguel lease renewal action
ao rescisria rescissory action; termination action
ao revisional action for review
ao revocatria revocation suit
ao sem valor nominal nonpar share
ao sindical labor grievance
ao subscrita subscribed capital
ao sumarssima summary proceeding; summary action
ao/omisso dolosa ou culposamalicious or culpable, faulty, negligent act or omission
ao-debnture debenture stock
ao-objeto underlying stock
acareao, (testemunhas, suspeitos) confrontation of witness
acarretar, impor to entail
acatar to accept; fulfill; respect; venerate; obey
aceitao de ..., (encomenda) agreement to ...
aceitao em fbrica factory acceptance
aceitao, liberalidade forbearance
aceitante, (letra de cmbio) acceptor; taker
aceitar to accept; acknowledge; affirm; agree; confirm
aceite, (cambial) acceptance
aceite em branco blank acceptance
aceite incondicional absolute acceptance
aceite pleno clean acceptance
acelerao de vencimento, (emprstimo) acceleration
acelerar to speed up (a payment timetable)
acelerar a votao expedite voting (to); speed up (to) voting
acerto arrangement
acerto de contas settlement of accounts
acervo assets; wealth
acervo imobilirio real estate holdings
acervo lquido net equity; net assets
acesso aleatrio random access
acessrio feature; fixture; fitting
acessrio e encargos ancillary charges and fees (loan)
achado conforme found in order
acidente de atentado, contumcia processual contempt of court
acidente do trabalho grave, (trab.) serious occupational accident
acidente do trabalho leve, (trab.) minor occupational accident
acima exposto the foregoing
acima qualificado identified above
acionar garantia to foreclose guaranty
acionista shareholder (U.K.); stockholder (U.S.A.)
acionista indireto beneficial shareholder
acionista majoritrio majority shareholder (U.K.); majority stockholder (U.S.A.)
acionista minoritrio minority shareholder (U.K.); minority stockholder (U.S.A.)
acionista ofertante offering shareholder
acionista pessoa fsica individual shareholder
acionista pessoa jurdica corporate shareholder
acionista principal leading shareholder
aclamao by acclamation
aes emitidas e em circulao outstanding shares (U.K.); outstanding stocks (U.S.A.)
aes representativas do capital de uma cia. capital stock
acolher, (petio, recurso) to accept (to receive without implying approval)
acolher bem um saque honor a draft (to); meet a draft (to)
acomodaes em classe econmica, (avio) coach accommodations
acompanhamento monitor; observe; follow up on (U.S.A.); follow up (U.K.)
acompanhamento, (inf.) monitoring
acompanhar to keep up with
acompanhar os prazos follow up on the periods
aconselhamento counseling
acrdo entry of judgment
acrdo em apenso decision attached to an appeal
acrdo rescindendo decision to be rescinded
acordar to agree to
acordo deed of arrangement (em concordata); agreement
acordo acessrio ancillary agreement
acordo amigvel out-of-court settlement; amicable settlement
acordo coletivo de trabalho, (aps negociao entre o empregador e seus empregados) collective bargaining agreement
acordo comercial commercial agreement
acordo comum mutual agreement
acordo de acionistas shareholders agreement
acordo de agenciamento de administrao fiscal agency agreement
acordo de agenciamento de converso e pagamento conversion and paying agency agreement
acordo de associao joint venture agreement
acordo de cavalheiros gentlemens agreement
acordo de contratao contract agreement
acordo de cooperao teaming agreement
acordo de formao de consrciosyndication agreement
acordo de no concorrncia non-competition agreement
acordo de participao participation agreement; partnership agreement
acordo de quitao, (trab.) release agreement
acordo de reduo de dvida debt-reduction agreement
acordo de sigilo nondisclosure agreement; confidentiality agreement
acordo de vontades mutual agreement
acordo de voto voting trust
acordo epistolar letter agreement
acordo extra-judicial out-of-court settlement
acordo integral entire agreement
acordo judicial litigation settlement
acordo para exerccio de direito de voto voting trust
acordo preferencial preferential agreement
acordo pr-nupcial premarital arrangement
acordo prvio preliminary acceptance
acordo sindical union contract
acordo subsidirio side agreement
acordo vinculativo binding agreement
acrescidas de 1/3 plus the one-third bonus
acrescido a plus
acrscimo surcharge
acrscimo exigvel a longo prazoaddition long-term liabilities
acumulado accrued; aggregate (total)
acumular em estoque lay in stock (to)
acmulo, acumulao, (juros, frias), proviso accrual
acusao criminal charges against
acusao escrita presentment
acusar, (vb) to accuse; to charge; to impeach; to expose
acusar recebimento to acknowledge (receipt of)
ad referendum by referendum of
adaptaes, (inf.) customization
adaptar to adapt; to adjust
adaptar s necessidades do usurio, (inf.) to customize (database scheme)
adendo, aditamento, aditivo addendum; addenda; rider
adequao fitness; adequate; conformity
adequado adequate; sufficient; suitable; satisfactory
adequar, (vb) to tailor; to dovetail; to bring in line with; to make conform with
aderir, (vb) to abide by; become part of
adeso, observncia accession; adherence; compliance
adesivo ancillary; attached; connected
adestramento training; instruction
adiantamento, (pagamento) advance payment
adiantamento para desembaraoclearance advance
adiantamento sobre contrato de cmbio, (ACC) forward foreign currency agreement; advances on foreign exchange contracts
adiantamentos advances
adiante fixado established below
adiante nomeado named below
adiante, abaixo, (clusula) below; hereinbelow
adiar o pagamento defer payment (to)
adicional additional allowance
adicional, (emprstimos, juros) spread; surtax
adicional, (trabalhista) extra; extra for night work
adicional ao frete para renovao da Marinha Mercante freight surcharge for renovation of Merchant Marine
adicional de imposto surtax; surcharge
adicional de insalubridade health hazard allowance; health hazard bonus
adicional de penosidade allowance for heavy work; allowance for hardship
adicional de periculosidade risk premium
adicional de quebra de caixa additional payment for shortfall in cashiers reconciliation
adicional estadual do imposto de renda state surtax (income tax)
adicional noturno, (trabalhista) extra for night work; extra; extra allowance for night work; additional allowance for night work; nightwork pay
adimplemento performance
adimplente, (adj.), realizvel accruing; performing
aditamento, (ao pedido) accruing (adj.); performing; addendum; amendment of complaint; addition to (clusulas de contrato)
aditamento ao contrato mercantil addendum to commercial agreement
aditar, (vb) to make an addendum to; to supplement; to amend a motion
aditivo ao contrato addendum to agreement
aditivo(s) addendum; addenda
adjacente, (lote de terreno) adjoining plots of land
adjudicao adjudication; award (bidding)
adjunto, (adj.) associate; assistant; deputy
administrao & vendas management & sales
administrao, (bens, patrimnio)estate planning; management
administrao, (em geral) senior management
administrao, (emprstimo) servicing of a loan
administrao, (firma) management of company
administrao centralizada hands-on management
administrao da justia, (princpio) due process of law
administrao de conflitos management of conflicts
administrao de investimentos asset management
administrao de tempo time management
administrao por objetivos management by objectives
administrao salarial salary administration
administrador officer
administrador, (falncia) trustee
administrador de carteira de valores mobilirios securities portfolio manager
administrador de empresas business administrator; company officer
admisso hiring
admissvel feasible; acceptable; admissible
admitir, reconhecer, acolher to accept; authorize; hire; engage; contract; acknowledge; allow
adotar, (deciso), descendentes, (testamento) issue
adquirir direito to become vested in; to become vested with
ADR garantida sponsored ADR
ADR sem garantias unsponsored ADR
adversa, desfavorvel adverse
advertncia caveat; warning
advocacia legal profession; practice of law; legal practice
advogado attorney; lawyer; attorney at law (U.S.A.); legal counsel (jur.); solicitor (U.K.); counsel
advogado de defesa defense attorney; counsel for defense
advogado do caso attorney of record
advogado externo outside counsel
advogado geral da unio federal attorney-general
advogado interno in-house counsel
aeronauta air pilot
aeronavegabilidade airworthiness
aerovirio airline worker
afastamento absence period
afastamento, (de executivos) termination
aferio determination
aferir to determine; gauge
afianado principal; guaranteed
afianar to set bond; to bail; to guarantee; to bond
afianvel bailable
afiliada affiliate; affiliated with
afinidade, (parentesco) affinity
afins, (demais) related matters; the like
afluxo de capitais inflow of capital
aforamento fee farm
afretador, (ou fretador) charterer
afretamento affreightment
afretamento por viagem voyage charter
agncia bancria branch office
agncia de carga area collection agency; bill collectors
agncia de cobrana collection agency; debt collecting agency
agncia de compras sourcing
agncia de notcias news agency
agncia emprestadora lending office
agncia multilateral de garantia para investimentos multilateral instrument guarantee agency (MIGA)
agncia, filial, (banco) branch; branch office; agency
agenciamento agency; commissioning
agenciamento de carga, (area) freight forwarder
agenciamento de compras sourcing
agenciar to act as an agent
agendar schedule; set
agente arrecadador collection agent; collection authority
agente comissionado, comissriocommission agent; commission merchant
agente de cmbio stockbroker
agente de citao process agent; notifying agent
agente de compensao clearing agent; clearing firm
agente de compensao credenciado clearing member
agente de converso exchange agent
agente de desembolso disbursement agent
agente de distribuio underwriter
agente de fiscalizao investigator
agente de garantia security agent
agente de lanamento issuing agent
agente de liquidao settlement agent
agente de mudana change agent
agente de pagamento paying agent
agente de processo process agent
agente de processo no exterior agent for service of
agente de registro, (de nome de domnio) registrar
agente de servio servicing agent (indenture)
agente depositrio, depositrio de aes escrow agent; depositary
agente emissor issuing agent
agente expedidor forwarding agent
agente fiducirio trustee; fiduciary agent
agente fiscal fiscal agent
agente intermedirio arranger
agente intermedirio, (emisso de aes) arranger
agente martimo freight forwarder
agente seqestrante sequestering agent
agente, representante agent
agentes estrangeiros foreign concerns (n.)
agilizar, (vb) to streamline; to expedite; to facilitate; to make more efficient
gio premium; spread
gio das aes premium on shares
agir por conta de act in (their) stead
aglomerao congestion
aglutinao de servios one-stop shopping
agradeceramos we would appreciate
agravado appellee
agravante, (adj.) aggravating (circumstance)
agravante, (subst.) appellant
agravo appeal; plea
agravo de instrumento bill of review; interlocutory appeal
agravo de mesa a form of review of a decision
agravo de petio interlocutory appeal
agravo regimental special appeal according to specific court regulations (only 2nd instance)
agravo retido interlocutory appeal held on the record
agregao addition
agremiao association
agressor aggressor; tortfeasor (civil action)
agroindustrial agribusiness
agropecuria cattle and crop raising; agribusiness
agrupamento, (aes) grouping of shares; reverse split; reverse stock
gua potvel potable water
gua salobra brackish water
gua subterrnea, lenol freticoground water
aguardando deciso pending judgment on; decision pending judgment
aguardar julgamento to be pending court decision; to await court decision
guas territoriais territorial waters
ajuda de custo allowance; cost allowance
ajuizamento prosecuting; filing (lawsuit)
ajuizamento de causa filing of a lawsuit
ajuizar, (vb) to file; to bring; to institute; to commence
ajuizar um processo to file a suit; bring; file; institute; start
ajustado agreed; covenanted; settled
ajustador fitter
ajustar o valor bruto to gross up
ajuste agreement; covenant; settlement; arrangement; adjustment
ajuste a valor presente present value adjustment
ajuste do valor bruto, reajustamento do rendimento bruto gross-up
ajuste dos impostos de fronteira border tax adjustment
ajuste extracontbil off-book adjustment
ajuste monetrio monetary adjustment
alarde fanfare
alavancagem, (finanas) leverage; gearing
alada jurisdiction; area of authority
Alada da Rainha queens bench
alcanar, (objetivo) to obtain
alcanar uma composio amigvel to reach an out-of-court settlement; arrive at an out-of-court settlement
alcance comprehensiveness
aleatrio aleatory; hazardous; random
alegao allegation; claim; argument; counts (in an indictment)
alegaes pleadings (dir. proc.)
alegaes finais closing arguments
alegaes, memorial brief; allegations
alegar to plead
alegar prejuzos to claim damages
alheio vontade beyond ones will; beyond ones control
alis in deed; in fact; as a matter of fact
aliciar, (vb) to solicit; entice
alienao disposal, sale, alienation; divestiture
alienao de bens disposal of assets
alienao fiduciria chattel mortgage, conditional sale (de coisa mvel) (cf. Ballentines); conditional sale (de coisa imvel); trust receipt (cf. (Blacks); statutory lien
alienao societria divestiture; divestment
alienante alienor; seller
alienar to dispose of; to sell; to convey
alienatrio alienee; buyer
alimentos, (cnjuge), penso alimentcia alimony
alimentos, (filhos) support
alnea, elemento do ativo/passivo, rubrica item
alinhamento da rua, (imob.) the property line at Rua ...
alquota alfandegria import duty
alquota de imposto tax bracket; tax rate; duty rate
alquota de imposto de renda income tax rate
alquota fixa, (imposto) flat rate
alquota(s) rate(s); tax rate
alvio de dvida debt relief
almoxarifado supplies; stockroom; storehouse
alocao allocation
alocao de pessoal assignment of personnel
alocaes oramentrias budge allocation
alocar, destinar, distribuir, reservar, (vb) to appropriate; to set aside; to allocate; to assign
alongamento do perfil, (dvida, juros) retiming of payments; interest retiming mechanism
alongar dvida to reschedule (short term to long term) a debt
alta de preos price hike
alta direo top management; senior management
alta parte contratante contracting state
alta tecnologia technology advanced
altas e baixas booms and busts
alterao amendment to; change in (clusulas de contrato)
alterao contratual amendment to the articles of association; amendment to corporate documents
alterao estatutria amendment to the by-laws
alterar amend
alternncia trade-off
alternativa alternative course of action; avenue
altista bull
alto escalo top echelon
alugar to lease; rent
aluguel rent; lease charge; rental
aluguel atrasado rent in arrears
aluguel com clusula de aquisio hire purchase; hire installment purchase (U.S.A.)
aluguel de aes share loan
aluguel mensal monthly rent
alvar da incorporao, carta patente charter of incorporation
alvar da Prefeitura city permit
alvar de demolio demolition permit
alvar de funcionamento operation license
alvar de funcionamento municipal municipal operating license
alvar de inspeo do Corpo de Bombeiros inspection certificate issue by the Fire Department
alvar de instalaes building permit
alvar de licena e construo building permit
alvar de pesquisa, (mineral), licena de exportao exploration license; exploration permit (mineral)
alvar de utilizao da vigilncia sanitria permit issued by the health authorities; public health use permit
alvar de vigilncia sanitria estadual state sanitation license
alvar de vigilncia sanitria federal federal sanitation license
alvar judicial court order or writ; court order (jur.)
alvar rgio royal charter
alvar, ordem judicial court order; permit
alvitrar provide
amarrao final; checklist; details
amarrar to wrap up; to tie up loose ends
ambiente environment
mbito within the scope; within the sphere
ambulante street vendor
ambulatrio outpatient clinic; outpatient facilities
amigvel ou judicial in or out of court
amortizao, (ativos) amortization; repayment (loan); redemption (shares)
amortizar pay off; sink; repay (emprstimo); amortize (to)
amortizar um emprstimo redeem a loan (to)
amortizar uma dvida pay off a debt (to)
amostra sampling; sample
amostra grtis free samples
amostragem sampling
amostragem estatstica statistical sampling
amostragem mltipla, (aud.) multiple sampling
amostragem por julgamento, (aud.) judgment sampling
amostragem seqencial sequential sampling
amparado protected by; covered by
amparar authorize
amparo backing
ampla defesa full defense
ampla, geral, irrevogvel e irretratvel, (quitao) full, general, irrevocable and irreversible (release)
amplamente fully
ampliao, (de uma aplice) continuation
amplos e gerais poderes broad and general powers
analisar, (dados, informaes) to report on information
anlise review; scrutiny
anlise concorrencial antitrust review
anlise da concorrncia competitor analysis
anlise de cargo job analysis
anlise de desempenho performance analysis
anlise de desempenho, (inf.) benchmark
anlise de funo job analysis
anlise de ponto de equilbrio break-even analysis
anlise de quocientes ratio analysis
analista de funo job analyst
analista/consultor de investimentoinvestment adviser
anatocismo compound interest
ncora cambial fixed foreign exchange; greenback; dollarization
andamento, (processo), progresso development; progress; status; handling; current status; development of case
andar floor
andar trreo, (imob.) ground floor
anexar to attach
anexo exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis)
angariar solicit
animus intention
aniversrio, (poup.) reference date
ano base, exerccio fiscal, perodo base, (IR) base period; tax year; tax base-year (jur.)
ano civil calendar year
ano fiscal/financeiro fiscal year; tax year
ano social financial year; fiscal year; accounting period
anotaes de trabalho working papers
ansiar to yearn
antecedncia, (entrega) lead time
antecedentes previous; prior; preceding
antecedentes criminais, (h) criminal record
antecedentes criminais, (no h) criminal clearance
antecessora, (SOCIEDADE.) predecessor
antecipao, (emprstimo), acelerao de vencimento, (emprstimo) acceleration; prepayment
antecipao da receita early receipt of income
antecipao de resgate put option
antecipao de tutela interim relief; interim injunctive relief ; advance protection
antecipao legal do vencimentoearly maturity under the law
antecipadamente in advance
antecipado(a) early
antecipar pagamento to prepay
antena coletiva master antenna
antena coletiva para transmisso por satlite satellite master antenna
antena instalada internamente no televisor television set built-in antenna
antena-padro externa standard home roof-top antenna
anteprojeto, (eng. civ.) outline design; schematics
anteprojeto de lei, fatura, letra bill; draft law
anterior preceding; precedent
anterioridade impeditiva conflicting prior registration; first-come, first-served
anterioridade(s) prior certificates
anterioridade(s), (M&P) priority
anterioridade(s) da lei against retroactive law; ex-post-facto law
anteriormente previously
anticrese antichresis
anti-econmico economically unfeasible
antigo pre-existing; former
antigidade seniority; length of service
antijuridicidade juridical impermissibility (illicitness)
anualizado year on year
anualmente yearly
anuncia consent; acquiescence; approval
anunio yearly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment
anuente consenting party; assenting party
anular to cancel
anulvel defeasible; voidable
anncio classificado tombstone advertising; the classifieds; classified ads
anncios incitativos teasers
ao amparo de under
ao ano, (a.a.) per annum (p.a.)
ao arrepio de in contravention of
ao preparo I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant...
aos cuidados de c.o. (care of)
aos de costume disse: nada in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness
aparelho fixture
aparelho de ar condicionado air conditioner; air conditioning device
apartado, (em) separately
apelao appeal
apelado, agravado, recorrido appellee; respondent
apelante, agravante, recorrente appellant; claimant
apelar, (vb) to lodge an appeal; to file an appeal
apelo adesivo adhesive appeal
apelo prejudicado appeal without grounds
apelo, recurso, agravo appeal; remedy
apensado attached
aperfeioamento em improved...
aperfeioamentos perfections; refinements; improvements; enhancement
aperto da liquidez liquidity crunch
aplicao a curto prazo money market
aplicao de numerrios investment of money
aplicao do regime base de competncia, (crditos) accrual basis
aplicao dos lucros profit application; profit allocation
aplicao dos recursos application of funds
aplicao em conta prpria proprietary trading
aplicao, imobilizao financeirainvestment
aplicaes no mercado money market investments
aplicar, (penalidade) impose
apcrifo apocryphal; of doubtful authenticity
apoiar to lend support; to second; endorse (to)
apoio a minorias affirmative action
aplice bond
aplice de acidentes pessoais personal liability insurance policy
aplice de compreensivo de riscos gerais comprehensive general liability policy
aplice de seguro policy
aplice, depsito judicial, ttulo, obrigao, bnus, debnture,
apontar ttulo de dvida em protesto to protest an instrument of indebtedness
apor to affix
aportar a transfer to
aporte contribution (of funds)
aporte de capital capital contribution
aporte de recurso additional fund allocation; fund transfer
aps esta data at a later date
aposentadoria retirement; pension
aposentadoria compulsria mandatory retirement
aposentadoria por invalidez permanent disability retirement
aposentar-se retire
apostilamento annotation
apreciar, (vb) to evaluate; to consider
apreciar o efeito ativo, (proc. Civ.) to review the possibility of reversinsg the decision
apreciar o mrito to consider the merits
apreo, (em) in question
apreender, (em garantia) to seize
apreender, (por infrao) to impound
apreender por ordem judicial impound
apreenso impounding; seizure; attachment
apregoao trading; announcement (BOVESPA)
aprendiz apprentice
aprendizado learning
aprendizagem apprenticeship
apresentao filing; submission (de um doc.); roadshow
apresentao, (de produto) packaging
apresentao adequada fair presentation; accurate presentation
apresentao comercial trade dress
apresentao de cliente(s) novo(s) origination(s)
apresentao de investidor finders services
apresentao fidedigna fair presentation; accurate presentation
apresentao protocolar recorded submission; recorded presentation
apresentar declarao de impostoto file a tax return
apresentar demisso to tender ones resignation
apresentar destaque ao Presidente apply for an undertaking by the Chairman
apresentar erro, (comp.) to be defective
apresentar objeo to raise an objection
apresentar para pagamento surrender for payment (bond)
apresentar petio to file a petition
apresentar proposta(s), (licitao)to tender bids
apresentar queixa to lodge a complaint
aprimoramento(s), melhoria, (de crdito) enhancements; refinements
aprofundar to deepen
apropriao de servio apropriation for service
apropriao indbita, estelionato, peculato embezzlement; misappropriation; appropriation for service
apropriado aos fins a que se destina suitable for such purpose
aprovao, promulgao enactment
aprovado por x votos to be carried by x votes
aprovar por escrito to agree in writing
aprovar um crdito em concordata to approve a claim in a concordata proceeding
aproveitamento futuro future use
aprumado, (adj.) in good financial state; well-dressed; well-off
aprumar to put upright
apurao de crime de responsabilidade ascertainment of criminal liability
apurao do estoque taking of inventory
apurada sobre found upon
apurado obtained; received; verified
apurado como sendo ... calculated as
apurar, (lucros) assess
apurar, (vb) to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; to ascertain; to quantify
aquele que em leiles faz ofertas fictcias para inflacionar os
aquisio de disponibilidade econmica de venda entitlement to economic availability
aquisio do controle acionrio acquisition of share control
aquisio por conta procurement
aquisies do imobilizado acquisition of fixed assets
ar condicionado air conditioning system
arbitragem arbitration; arbitrage
arbitragem interpraas intermarket arbitrage
arbitral, (sentena, laudo, deciso) arbitration award
arbitrar, (imposto) determinated by the tax authorities
rbitro arbitrageur; arbitrator; umpire
arcar com to bear; shoulder; pay; defray; to be charged for
arcar com o pagamento bear and pay
rea comum, (imob.) common elements; shared areas (real estate)
rea construda built-up area
rea dadas em utilizao area given in use
rea de armazenamento staging area
rea de atuao, (prof.) practice area
rea de imigrao de dados staging area
rea de inundao, (num rio) floodplain
rea de servio, (telecom.) service area
rea de siderurgia steel area
rea de uso comum areas for common use
rea desocupada e no gravada vacant and unencumbered real estate
rea locvel net rentable area
rea til usable area
argio de incompetncia contestation of jurisdiction
argio de relevncia writ of certiorari; writ of review; agreement of relevance
argido revealed; alleged; argued
argir, (vb) to reprove; to disclose; to debate; to impugn; to infer; to question; to allege
argumento, apelo, estratgia pitch
argumentos finais final summation
armador shipowner; outfitter
armador est isento das despesas de embarque e descarga, (F.I.O.) F.I.O. (free in and out)
armador est isento das despesas de embarque e descarga,
armador paga somente as despesas de descarga, (F.I.) F.I. (free in)
armador paga somente despesas de embarque, (F.O.) F.O. (free out)
armrio de ao steel file
armazm warehouse
armazm alfandegrio, entreposto aduaneiro bonded warehouse
armazenagem porturia port storage
arquiteto responsvel architect of record
arquivado filed (an application); shelved (a court case)
arquivado com baixa shelved and cancelled
arquivado sem baixa shelved; dismissed
arquivamento shelving; dismissal; filing; registration
arquivamento dos autos shelving of the records
arquivar na Junta Comercial to file; to register
arquivar um processo to shelve; to close a case; to dismiss a suit or claim; dismiss a law suit or claim (jur.)
arquivo file
arquivo de experincia retrieval files
arquivo de pessoal personnel file
arquivo geral general files
arquivo morto inactive file
arquivo principal master records
arquivo-mestre master file
arquivos court registry office
arrasto steaming (UK); wilding (USA)
arrazoado statement of arguments
arrecadao tax revenue; proceeds
arrecadao, (falncia) bankrupt schedules
arrecadar, atrair to draw; to raise; to levy
arrematao de bens disposal of assets
arrematao, leilo auction; disposal of assets
arremate, proposta bid
arrendamento leasing
arrendamento, (locao) lease
arrendamento bsico, (aeronave)dry lease
arrendamento com alavancagemleveraged lease
arrendamento completo, (aeronave, tripulao, manuteno, seguro) wet lease
arrendamento de bens do imobilizado
arrendamento internacional international lease
arrendamento mercantil leasing; commercial leasing;financial lease
arrendamento operacional operating lease
arrendamento para financiamentofinancing lease
arrendamento secundrio wet lease
arrendamento simples simple lease
arrendante, arrendador lessor
arrendar lease (to)
arrendatrio leaseholder; lessee; tenant
arrependimento change of mind
arresto arrest; attachment; seizure
arrimo de famlia, chefe de famliahead of household
arrolamento, inscrio, registro, matrcula enrollment; inventory; register; roll
arrolar, (vb) to list; to enroll; to call (witnesses)
articulado articulated pleading
artifcio fiscal tax shelter
artifcio, logro, fraude deceit
artifcio, simulao sham mechanism
artigo, (de jornal) clipping
artigo em srie mass-produced article
artigo(s) de liquidao liquidated claim
artigos de toucador toiletries
as autoridades, funcionrios de alto escalo officials
s de costume disse nada to the usual questions, the answers were negative
assalariado wage earner
assegurar o direito to ensure ones right
assemblia de constituio general meeting of incorporation
assemblia de transformao general meeting of transformation
assemblia extraordinria extraordinary meeting
assemblia geral extraordinria, (AGE) extraordinary general meeting (EGM); special general meeting
assemblia geral ordinria, (AGO) annual general meeting (AGM); ordinary general meeting
assemblia geral ordinria de acionistas shareholders/stockholders annual general meeting
assemblia ordinria annual meeting
assentada a written record
assessor adviser
assessor financeiro financial advisor; consultant
assessor jurdico counsel
assessoria de imprensa press agency services
assessoria jurdica legal counsel
assessoria jurdica geral general counsel
assessoria legal legal counsel
assessoria, orientao jurdica consulting; legal advice
assessoria, quadro de pessoal staff
assiduidade, investigao assiduity; diligence; regular attendance
assim expondo accordingly
assim que exigvel on demand
assim sendo accordingly
assinar, (contrato, etc.) to execute; to enter into
assinar em branco pre-sign
assinatura execution; signing
assistncia de sade, assistncia mdica health care
assistncia educacional tuition aids
assistncia mdico-hospitalar medical and hospital health plan
assistncia social welfare
assistncia tcnica technical assistance
assistente, (em processo) amicus curiae
assistente de advogado assistant lawyer
assistente de perfurador, (petrleo) derrickman
associao assistencial charitable entity
associao de classe trade association
associao de crdito federal federal credit union
associao operacional business combination
associao, agremiao association; joint venture; associate agreement
associado member
associar-se to enter into a joint venture with; to join (the club)
assumir become obligated for
assumir, (a presidncia da reunio) appointed chairman of the meeting
assuno de dvida assumption of debt
assuntos econmicos economic affairs
ata minutes
ata da fundao deed of foundation
ata de assemblia especial de acionistas minutes of special meeting of shareholders
ata de assemblia geral de constituio minutes of general meeting for the organization of the company
ata de assemblia geral de transformao minutes of general meeting of transformation
ata de constituio minutes of incorporation
ata de reunio de diretoria minutes of the executive office meeting
ata de reunio de quotistas minutes of the quotaholders meeting
ata de reunio do conselho consultivo minutes of the advisory council meeting
atacado wholesale
atar-se, limitar-se to confine
at o presente momento to date
atender to cater; to serve; to meet (conditions); to respond (requests); to answer (requests)
atender as caractersticas, (do mercado) to meet the requirements of ...
atender o cliente to serve/meet the clients needs
atendimento assistance; service
atendimento de consulta paralelaanswer to a related consultation
atentado transgression; offense; reversal
atentar contra to threaten
atenuante mitigating circumstances
aterro sanitrio landfill
atestado de antecedentes criminal clearance certificate; criminal records
atestado de inspeo sanitria public health inspection certificate
atestado de pobreza poverty affidavit
atestar to attest
atingir objetivos to further goals
ativa e passivamente as plaintiff or defendant
ativar, (garantia) to enforce
atividade cessante business interruption
atividade de consultoria advisory assignment
atividade profissional professional practice
atividade-fim main activity; core activity
atividade-meio ancillary activity; non-core activity
atividades normais regular business
atividades operacionais operating activities
ativo assets
ativo, (jur.) relates to the plaintiff in the case compared with the defendant, who is the PASSIVO
ativo a curto prazo current assets
ativo circulante available assets; current assets
ativo corrente current liability
ativo de compensao assets offset by correspondent liabilities so that they cancel each other out in double-entry bookkeeping
ativo disponvel e de realizao imediata current funds
ativo disponvel e realizvel available and liquid assets
ativo disponvel, ativo financeiro cash; liquid asset
ativo e passivo assets and liabilities
ativo financeiro liquid asset(s)
ativo fixo fixed assets
ativo imobilizado, bens do ativo imobilizado fixed assets; plant, property and equipment (PPE)
ativo intangvel intangible assets; nonmonetary asset
ativo lquido net asset
ativo malevel quick assets
ativo no monetrio noncash property; nonmonetary asset
ativo operacional business assets
ativo pendente suspense account
ativo permanente, imobilizado permanent assets
ativo principal productive assets
ativo real real assets; actual assets
ativo realizvel a curto prazo short-term receivables
ativo realizvel, circulante, disponvel realizable assets; current assets
ativo tangvel tangible assets
ativo-objeto underlying interest
ato constitutivo charter
ato contnuo immediately thereafter
ato danoso, (seguro) wrongful act (insurance)
ato danoso que d causa a reparao por responsabilidade civil tort
ato das disposies constitucionais transitrias, (ADCT) constitutional temporary provisions act
ato de concentrao de mercadomarket domination
ato de concentrao econmica monopolistic act
ato de distribuio da produo production sharing agreement
ato declarativo expository act
ato doloso malicious act
ato normativo normative rulings; regulatory act (jur.)
atos constitutivos certificate of incorporation; formation agreement; articles of incorporation; memorandum of association (Bahamas)
atracadouro wharf; shed
atrasados de juros, juros em atraso interest arrearages
atraso de ___ dias with delay of ...
atraso no pagamento late payment
atravs do que whereby
atrelado pegged
atribuio, funo, tributo duty; share allotment (capital); assignment (funo, atividade)
atribudo, (responsabilidade) vested
atribuindo-lhes capital destacadocapital may be allocated thereto
atribuir to give; ascribe to (um significado, uma qualidade)
atributos, facilidades, caractersticas, aspectos features
atual current
atualizao updating
atualizado em _____ updated on ____
atualizar write up
atuar to act; to operate; to work out; to be engaged (in a line of business)
atuar comercialmente em lugar deto trade as (company X trading as company Y)
audincia hearing; public hearing
audincia de conciliao e saneamento conciliation and settlement hearing
audincia de instruo discovery hearing; evidentiary hearing; preliminary hearing
audincia fechada in private hearing; in camera hearing
audincia inicial preliminary hearing
audincia reservada closed-door hearing; closed-door session
audincia una preliminary and discovery hearing
audincia, conhecimento, (ao, pedido) hearing; discovery hearing
auditor auditors; certified public accountants (CPA)
auditor independente public accountant; accounting firm
auditor pblico chartered accountant
auditoria audit; auditing; due diligence; council of justice (Dir. Proc.)
auditoria legal legal due diligence
auditoria preliminar interim audit
auferir lucros to benefit; to make profits
aumentar to escalate
aumento raise (pay); pay-rise (UK)
aumento das vendas boom in sales
aumento de capital capital increase
aumento de taxa de juros rising interest rates
aumento salarial wage increase
ausncia de acordo failure to agree
autarquia independent governmental agency
autenticao, reconhecimento, abono, (documentos) certification
autenticado certified; authenticated
autenticidade genuineness
auto de arrematao, (em leilo) disposal certificate
auto de avaliao e penhora notice of attachment and appraisal
auto de concluso de obra certificate of occupancy
auto de infrao notice of infraction; infraction notice; notice of tax assessment; notice of deficiency
auto de infrao fiscal tax deficiency notice
auto de regularidade de edificao building compliance certificate
auto de vistoria do corpo de bombeiros fire department inspection certificate
auto-avaliao self-evaluation
auto-composio plea bargaining; plea negotiation
auto-estima self-esteem
auto-falncia voluntary bankruptcy; self-declared bankruptcy
auto-lanado self-assessed
auto-lanamento self-assessment
automvel automobile
autnomo, trabalhador autnomoindependent contractor; self-employed worker; contingent worker; on-call worker; hourly part-time
autopeas autoparts
auto-produtor self-sustained producer; self-sufficient producer
autor, (de um projeto) sponsor
autor, (de uma ao ou processo) plaintiff
autor fsico perpetrator
autor intelectual instigator; mastermind
autor material perpetrator
autora agravada plaintiff respondent
autoridade authority
autoridade coatora government authority
autoridade de linha line authority
autoridade judicial The Judiciary
autorizao authorization
autorizao judicial court authorization
autorizao para cumprimento exequatur
autorizao para movimentao de conta vinculada, (FGTS) authorization to make transactions in a blocked account
autorizao prvia preliminary authorization
autorizado, (subst.) licensee
autos apartados separate court record
autos conclusos the case is with the judge
autos da ao case record
autos de partilha record of succession
autos de reintegrao de posse instruments of repossession
autos do processo courts record; case record
autos instrutores files of evidence
autos principais main court files
autos, nos autos case record; court record; proceedings No. __; in the record
autuao official notice (gen.); official notification; authority; role
autuao fiscal delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice
autuao reflexa consequential infraction notice
autuada defendant
autuante plaintiff
autuar tax claim; tax deficiency
auxlio visual, recurso udio-visual visual aids
auxlio-creche day-care assistance
auxlio-doena sickness allowance; sick pay
auxlio-farmcia pharmaceutical aid
auxlio-moradia housing allowances; house benefit
aval countersignature; endorsement; aval guarantee; suretyship (gen.)
avaliao appraisal; survey; valuation (estoque); estimation; evaluation
avaliao de cargo job evaluation
avaliao de desempenho performance evaluation
avaliao de entrevista interview evaluation
avaliao de mrito merit planning
avaliado pelo valor de custo valued at cost
avaliador valuation expert
avaliador diplomado licensed appraiser
avaliar to appraise; to evaluate
avaliar bens imveis ou mveis, (venda) to appraise
avaliar estoques, (contab.) to value
avaliar para menos write down
avalista aval guarantor
avalizado guaranteed by aval
avaria grossa, (seg.) gross average
avaria particular, (seg.) common average; particular average
avaria, dano damage
avena covenant
averbao, apostilamento annotation; approval; recordal; approval of contracts
averbar to record; to annotate; to protocol; register; to approve
averiguao investigation
aviltar, (vb) to debase
aviso caveat
aviso de cobrana call notice
aviso de convocao, convocao, (assemblia), edital de convocao call notice
aviso de ocorrncia notice of state of affairs
aviso de priso arrest record; warrant of arrest
aviso de prontido N.R. (notice of readiness)
aviso prvio period of notice; notice period; prior notice
avocao certiorari
avocar to rule oneself competent to
avocar-se, (vb) to assume to oneself; to arrogate to oneself
bacia de conteno secondary contained systems; leakage systems
bairro district
baixa, (contab.) write-off; cancelation; clearance (de inscrio)
baixa na distribuio cancellation with the distributor
baixa parcial, (contab.) write-down
baixa produtividade, (trab.) lack of commission production
baixar to issue; to be written off
baixista bear
balana analtica analytical scale
balana comercial balance of trade
balancete intermedirio interim balance sheet
balancete, balancete de verificao interim balance sheet; trial balance sheet
balano balance sheet
balano preparado cooked balance sheet; veiled balance sheet
balano analtico analytical balance sheet
balano analtico e sinttico condensed and analytical accounts; condensed balance sheet
balano de pagamento balance of payments
balano encerrado balance as of
balano extraordinrio interim statement
balano geral balance sheet
balano patrimonial balance sheet
balano sinttico condensed balance sheet; simplified balance sheet
balano trmico heat balance
bancada, (inf.) workbench
bancrio banking
bancarrota bankruptcy
banco de confirmao, (carta de crdito) confirming bank
banco de instruo instructing bank
banco de massa consumer banking
banco de primeira categoria first-class bank
banco de primeira linha prime bank
banco de referncia reference bank
banco emissor, (carta de crdito)opening bank
banco estadual state-owned bank
banco mandatrio agent bank
banco mltiplo multiservice bank; universal bank
banco negociador, (em ACC) foreign exchange dealer
banco notificador, (carta de crdito) advising bank
banco notificante servicing bank; notifying bank
banco preferencial prime bank
banco universal multiservice bank; multiple services bank
bandeira branca flag of truce
barra, (/) slash
barra de ouro bullion
barreira alfandegria tariff wall
barreira do idioma absence of language
base de clculo calculation basis; assessment basis
base de clculo do imposto tax calculation basis; tax assessment basis
base imponvel assessable basis
base legal legal grounds
base monetria, meios de pagamento money supply
base paritria on an equitable basis
base parlamentar do governo government supporters
basear-se to rely on
bases comutativas on an arms length basis
bases correntes on a pay-as-you-go basis
bases equitativas/comutativas, bases puramente comerciais on an arms length basis
bastante procurador attorney-in-fact
bem item; asset (inf.)
bem de famlia homestead right
beneficiria investee company
beneficirio, (de cauo/penhor) pledgee
beneficirio, (de um pagamento) payee
beneficirio identificado do investimento investor of record
beneficirio registrado investor of record
beneficirio, fideicomissrio, sacador, (letra de cmbio) beneficiary (trust); drawer; payee; transferee; recipient (servios)
beneficiente charitable
benefcio facility
benefcio condicional suspended sentence
benefcio da dvida benefit of doubt
benefcio de ordem benefit of order; privilege of order
benefcio fiscal tax benefit
benefcios benefits
benefcios de aposentadoria pension benefits
benefcios de pessoal fringe benefits
benefcios indiretos fringe benefits
benfeitoria, pertences appurtenances; improvement (imob.); amelioration
benfeitorias adicionais, (imob.) amenities
bens property(ies); goods; items; effects; commodities; estate
bens blicos military goods
bens corpreos tangible assets
bens dados em garantia collateral
bens de capital capital goods
bens de condomnio jointly-owned assets
bens de consumo consumer goods
bens de produo producers goods
bens de raiz real property
bens de renda income property
bens do ativo imobilizado fixed assets
bens do estoque, inventrio inventory
bens e direitos assets and rights
bens em condomnio jointly-owned assets
bens em geral property
bens imveis immovable assets; real property
bens manufaturados industrial goods
bens mveis movable asset; personal property; personalty
bens mveis e imveis assets and property (for companies); personal and real properties (for individuals); property and assets
bens numerrios assets in cash
bens patrimoniais equity assets
bens semoventes livestock
bens sociais corporate assets
bens, propriedades, ativos pessoais personal assets
bero, atracadouro wharf; shed
bico overtime; a secondary job (often at night hence, moonlighting)
bilhete de defeito, (tc.) trouble ticket
bimestralmente every two months
bingo permanente traditional bingo
bingo similar bingo-related activities
bip paging device
bitributao double taxation
bloco de aes tranche of shares
bloco parlamentar de oposio opposition bloc
bloqueador de chamadas, (telecom.) call blocker
bloquear dishonor (check); stop payment
boa condio de funcionamento in good working order
boa f bona fide; good faith
boa nota full or careful note
boa prtica comercial sound business practice
boas condies in good condition
boas intenes free from fraud; to come with clean hands
boi gordo finished cattle
boletamento issuance of transaction slip
boletar to issue a transaction slip
boletim newsletter
boletim de ocorrncia police report
boletim de ocorrncia, (policial) incident report; police report
boletim de subscrio subscription list
boletim escolar school report
boleto form; order ticket; transaction slip; slip
bolsa scholarship; grant; exchange
bolsa de estudos scholarship
bolsa de futuros contract market; futures exchange
bolsa de mercadorias e futuros barter exchange
bolsa de mercadorias, mercado fsico commodity exchange; commodity market
bolsa de valores stock exchange; stock market
Bolsa Mercantil & de Futuros, (BMF) Futures and Commodities Exchange
bom estado de conservao in good operating condition
bom senso good judgment (to use ...)
bom, firme e valioso good, firm and valid
bombordo, (naveg.) board
bonificao, (diretores e empregados) bonus; backwardation (bolsa); equity award
bonificao de ... dividends in the form of ...
bonificao de aes stock dividend; bonus shares
bonificao de quota bonus quotas
bonificao em dinheiro cash bonus; dividends
bons costumes good moral conduct; good moral principles; good practice; good morals; morality; decency
bnus bond; bonuses
bnus ao par par bond
bnus ao portador bearer bond
bnus cupo zero do tesouro americano United States Treasury Zero Coupon Bonds
bnus de colocao pblica publicly-issued bond
bnus de converso de dvida debt conversion bond
bnus de desconto discount bond
bnus de dinheiro novo de 1992 new money bond
bnus de emisso pblica publicly-issued bond
bnus de juros atrasados 1991/1994 eligible interest bond
bnus de phase-in phase-in bonus
bnus de reduo temporria de juros front-loaded interest reduction bond (FLIRB)
bnus de reduo temporria de juros com capitalizao front-loaded interest reduction with capitalization bond
bnus de sada exit bond
bnus de subscrio equity warrant; subscription warrant
bnus do tesouro exchequer bond
bnus em dinheiro cash bonus
bnus global permanente no-US nominativo non-US permanent global registered bond
bnus na forma definitiva definitive form
bnus na forma global global bond
bnus nominativo registered form
bnus por volume trade allowance
border bordereau
boreste, (naveg.) starboard side
brando loose
brecha loophole
brinde freebie; promotional gift; giveaway
brinde de boas-vindas welcome kit
bruto gross
bula package insert; information pamphlet
burocracia bureaucracy
busca inquiry; search (em cartrio)
busca aruanda oficiosa unofficial search
busca e apreenso, penhor legal distraint; search and seizure
busca fontica name search
busca verbal oral search
buscar to solicit
c.c., (combinado com) combined with; coupled with
c.c., (conta corrente) current account; checking account
caber to have authority; to be empowered
cabide de emprego featherbedding
cabimento propriety; advisability; scope
cabimento de recurso acceptance of appeal
cabvel applicable; as may be appropriate
cabotagem coastal shipping; cabotage
cadastramento de dados data registration
cadastrar-se register (to)
cadastro registration form; credit investigation; registration; personal data record; personal data form
cadastro bancrio credit rating
cadastro de contribuintes official list of taxpayers
cadastro de contribuintes mobilirios, (CCM) Municipal Taxpayers List; municipal taxpayers register
cadastro de pessoas fsicas, (CPF) Individual Taxpayers Register
cadastro geral de contribuintes, (CGC) General Taxpayers Register
caderneta de poupana passbook savings account
cadernos especiais, (jorn.) special feature sections
caducar, (vb) to lapse (marca); to forfeit; to become null and void
caducidade forfeiture; lapse (marca); become stale (checks) (to)
caduco forfeited; null and void; expired; matured
caixa cashier
caixa, (fiscal) actual payment date
caixa de amortizao sinking fund
caixa de assistncia do Poder Pblico public officials savings fund
caixa de assistncia dos procuradores proxy savings fund
caixa de assistncia jurdica judiciary savings fund
caixa de liquidao settlement department; liquidation department
caixa de previdncia relief fund
caixa descontado discounted cash sum
caixa dois slush fund
caixa econmica savings bank
caixa eletrnico, posto de atendimento eletrnico automatic teller machine
caixa zero no cash (FAM)
caixa/cabine de fora main distribution frame (MDF)
caixinha kickback
calculado como sendo ... calculated as ...
calculado por fora, (imposto) not computed into the price
calculadora eletrnica electronic calculator
calcular proporcionalmente to prorate
clculo de imposto tax computation
clculo de tempo ganho/perdido time sheet
clculo de tempo ganho/perdido no embarque ou descarga lay time statement
clculo judicial computation for legal proceedings
clculo pas por pas per country limitation
calculo rescisrio severance pay
calnia libel
cmara, (tribunal) chamber
cmara de arbitragem arbitration panel
cmara de compensao clearing house
cmara de compensao de cheques clearing house
cmara de deputados house of representatives
cmara de direito privado do tribunal de justia private law chamber of the state higher court
cmara municipal city council
cambial negotiable instrument; commercial paper
cambirio arising out of or concerning a promissory note or a bill of exchange
cmbio exchange
cmbio exterior foreign exchange
cmbio manual over-the-counter exchange; over-the-counter market
cmbio oficial official rate; official exchange
cambista broker
campo de aplicao sphere of application
cancelamento, (contab.) charge-off
cancelamento de protesto protest cancellation
cancelar hipoteca to discharge; to lift a mortgage
cancelar, dispensar, (pagamento)to discharge
candidato contender
canhoto stub (USA); counterfoil (UK)
canhoto de conhecimento counterfoil waybill
canteiro de obras worksite; building site
capacidade de crdito/solvncia creditworthiness
capacidade de expanso do espao, (arquit.) space expandability
capacidade de pagamento ability to pay
capacidade financeira financial ability
capacidade instalada installed capacity
capacidade mxima maximum capacity
capacidade ociosa overcapacity; idle capacity; overcapacity gap (met.)
capacidade residual remaining capacity
capacidade utilizada utilized capacity
capacitao qualification; improvement
capatazia wharfage
capital capital; principal; equity
capital a descoberto capital overdraft
capital a termo capital for settlement
capital acionrio stockholders equity
capital autorizado authorized capital
capital circulante lquido net current assets
capital com direito a voto voting capital
capital de giro working capital; operating capital; trading capital
capital de risco venture capital; risk capital
capital destacado allocated capital
capital e reservas capital and surplus
capital emitido issued capital
capital estrangeiro foreign funds
capital excedente surplus capital
capital imobilizado fixed capital
capital ingressado capital inflow
capital inicial seed capital
capital integralizado paid-up capital; called-up capital; paid-in capital
capital investido vested interests
capital lease
capital no integralizado uncalled capital; non-assessed capital; assessable capital stock (not paid-in)
capital no subscrito unsubscribed capital
capital operacional operating capital
capital prprio equity capital
capital realizado paid-up capital; paid-in capital
capital sem direito a voto nonvoting capital
capital social capital stock (gen./bal.); share capital (S.A.); quota capital (Ltda.); corporate capital
capital subscrito subscribed capital
capitalizao capitalization
capitalizao dos lucros capitalization of income
capitalizao fina, (juros sobre capital prprio) thin capitalization
capitalizar, (juros) to compound interest
capitalizar fundos raise funds
capitania dos portos port authority
captao raise; raising
captao de recursos raising of capital; raising of funds
captar, (vb), (recursos) to raise funds
capturar to select
caput main section; main clause; lead paragraph
caracterstica da operao transaction feature
caracterstica, dispositivo, vantagem feature
caracterizar to tipify; to define
carter satisfativo full satisfation of the claim
carter societrio corporate nature
carecer de to require
carncia de capital want of capital
carncia de idade, (aposentadoria) lack of age
carncia de uma ao lack of legal grounds to substantiate claim; insufficiency; failure to state a cause of action
carncia, perodo de franquia, prazo de carncia grace period; waiting period
carga de trabalho working load
carga dos autos withdrawal of the case records
carga tributria tax burden
cargo position; title; office; job
cargo, (ou emprego) em comisso temporary job; position of trust (according to bank law)
cargo de confiana position of trust; bona fide position (also bona-fide work)
cargo intelectual exempt employee
carimbo rubber stamp; seal
carimbo de recebimento reception stamp
carn payment voucher; stubbook
carn de imposto tax submission
caronista free rider
carregamento shipment
carregamento, (seguro) loading
carregamento no convs stowage on deck
carregar, (pacote, mercadoria) to bear
carregar tambores drum carrier
carreira career
carro-chefe, (marketing) cash cow; flagship; financial mainstay
carta aditiva amendatory letter
carta area registrada, via area first class mail
carta branca free hand; full and ample power
carta com franquia paga prepaid certified mail
carta contrato letter agreement
carta de alterao amendatory letter
carta de contratao engagement letter
carta de crdito stand-by letter of credit
carta de crdito confirmada confirmed letter of credit
carta de crdito irrevogvel e confirmada irrevocable confirmed letter of credit
carta de fiana letter of guarantee
carta de fiana bancria letter of bank guarantee
carta de fretamento, carta partidacharter party (C/P)
carta de inteno letter of intent
carta de preposio letter of appointment of agent
carta de referncia letter of reference
carta de renncia retirement letter
carta de sentena writ of execution
carta epistolar letter agreement
carta mandato mandate letter
carta opinativa opinion letter
carta partida charter party
carta patente letter patent; bank charter (bancos)
carta precatria letter rogatory; letter of request; precatory letter
carta protocolada certified mail
carta rogatria letter rogatory
carta-convite, pedido de cotaoinvitation to tender
carto com valores armazenadossmart card
carto de inscrio enrollment card
carto de pedido de produtos order card
carto de ponto punch card; time card
carteira, (investimento) portfolio
carteira administrada managed portfolio
carteira comercial commercial department
carteira conservadora conservative portfolio; nonspeculative portfolio
carteira de aes managed securities portfolio
carteira livre de aes free portfolio
carteira profissional, (CTPS) work card
cartel cartel
cartela de mercado market board
cartilha de benefcios, (do empregado) benefit booklet
cartrio registry office; cartel
Cartrio, (de Tribunal) Clerks Office
Cartrio, (Poder Judicirio) Court Registry Office; Court Registry
Cartrio de Interdies e TutelasOffice of Interdictions and Guardians
Cartrio de Notas Notary Office
cartrio de origem original office registry
Cartrio de Protestos de Ttulos Protest Office; Negotiable Instruments Protest Office
Cartrio de Registro Civil das Pessoas Jurdicas Civil Registry of Legal Entities; Corporate Civil Registry
Cartrio de Registro de Imveis Real Estate Registry Office
Cartrio de Registro de Ttulos e Documentos Registry of Deeds and Documents
cartularidade documentary evidence
Casa Civil civilian household (as in Secretaria para Assuntos da Casa Civil); chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office; State Office
casa de mquinas, (naveg.) engine room
casa decimal decimal place
casamento em regime de comunho de bens community property marriage
casco, (naveg.) hull
caso principal (main) case
caso de diversidade, (cidadania) diversity case
caso de fora maior event of force majeure
caso de inadimplemento event of default
caso de inadimplemento em potencial potential event of default
caso fortuito act of God
caso-a-caso case-by-case basis
cassar uma liminar to reverse an injunction
catlogo telefnico, (telecom.) directory
catstrofe natural act of nature
categoria seniority
categoria profissional professional category; occupational category
cauo de aes share pledge
cauo de custas e honorrios to post bond for court costs and fees
cauo dos diretores pledge to guarantee the performance of directors; to post bond
cauo, fiana judicial, depsito em garantia bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo)
causa de pedir, possibilidade jurdica cause of action
cautela share certificate; provisional share certificate; draft
cautelar temporary restraining order; provisional remedy
cavalo mecnico trailer; semi-trailer
caverna, (naveg.) rib
cedente promitente committed assignor
cedente, concedente assignor; grantor
ceder to assign (one can only assign a right. Obligations or duties are delegated)
cdula schedule; certificate
cdula de crdito credit certificate
cdula de identidade, (RG) identity card
cdula de identidade para estrangeiros alien registration card
cdula hipotecria mortgage certificate
cdula pignoratcia de debnturescertificate of pledged debentures
cdula rural hipotecria rural instrument of mortgage
cdula rural pignoratcia rural instrument of pledge
celebrao, (de contrato) execution
celebrado entered into
celebrar, (contrato) to enter into
censo de capital estrangeiro foreign capital census
centrais telefnicas telephone switches
central plant
central de comutao telefnica, (telecom.) telephone switching office
central telefnica, (telecom.) central office
Central Termoeltrica, (CTE) Facility
centro comercial com estrutura de servios serviced business center
centro de processamento de dados, (CPD) management information system (MIS)
centros industriais despendiososoutlying industrial centers
cerceado restricted; limited; curtailed
cerimnias pblicas public functions
certame bidding procedures
certido certificate; certified copy
certido atualizada de filiao vintenria updated twenty-year certificate
certido da dvida ativa da unio overdue federal liabilities certificate
Certido da Justia do Trabalho, (CJT) Certificate issued by the Labor Court
Certido da Justia Federal, (CJF) Certificate issued by the Federal Courts
certido de aeronavegabilidade certificate or airworthiness
certido de andamento, (M&P) certificate of status
certido de objeto e p certificate of purpose and status; certificate of pledged debentures
certido de nus reais certificate of in rem guarantee
certido de propriedade e negativa de nus title clearance certificate
certido de sentena certified copy of court decision
Certido do Distribuidor Executivos Fiscais, (CDE) Certificate from Tax Distributors
Certido do Distribuidor Cvel, (CDC) Certificate from the Civil Distributor
Certido do Distribuidor Cvel, (Falncia e Concordata), (CDFC) Civil Distributor Certificate (Bankruptcy and Concordata)
Certido do Distribuidor Criminal, (CRIM) Criminal Distributor Certificate
certido do distribuidor de execues criminais certificate of criminal execution distributor
Certido dos Cartrios de Protesto, (PROT) Certificate issued by Protest Offices
certido explicativa explanatory certificate
certido explicativa dos feitos explanatory certificates in respect to the suits
certido negativa clearance certificate
Certido Negativa de Dbito do Instituto Nacional
certido negativa de imposto de renda income tax clearance
certido negativa de nus e alienaes clearance certificate as regards liens and conveyances
certido pignoratcia de debntures certificate of pledged securities
certido positiva liability certificate
certido vencida outdated certificate
certido vintenria claim of title for the last 20 years
certido vintenria com negativa de nus sobre imvel 20-year clearance certificate
certides certificates; public notary reports
certides de natureza fiscal e previdenciria tax and social security clearance certificates
Certificado a Termo de Energia Eltrica, (CTEE Cesp) Electric Power Forward Certificate
certificado de ao share certificate; warrant
certificado de andamento, (M&P)certificate of status
certificado de atribuies incumbency certificate
certificado de autorizao certificate of incumbency
certificado de averbao certificate of approval; certificate of annotation
certificado de competncia certificate of incumbency
certificado de depsito a taxas de juros flutuantes floating rate certificate
certificado de depsito de aes share deposit certificate
certificado de depsito de colocao pblica a taxas de juros flutuantes publicly-issued floating rate certificate
certificado de depsito de valores mobilirios Brazilian Depositary Receipt BDR
certificado de filiao vintenria certificate of twenty-year title
certificado de origem origin certificate
certificado de quitao debt clearance certificate
certificado de recebveis imobilirios, (CRI) certificates of real estate receivables
certificado de registro certificate of registration
certificado de registro cadastral como fornecedor suppliers' record certificate
certificado de registro de fabricao certificate of registered product
certificado de registro para funcionamento de empresas de informaes reservadas ou confidenciais, comerciais e particulares certificate of registration for operation of commercial and private, privileged or confidential information companies
certificado de regularidade de situao, (FGTS) certificate of good standing
certificado de tributos estaduais state tax certificate
certificado de tributos federais federal tax certificate
certificado de tributos mobiliriosmunicipal tax certificate
certificado mltiplo de aes multiple share certificate
certificado para troca ou converso de direito real
certificar-se to ensure
certifico e dou f I certify and attest
certo e ajustado understood and agreed
cessao do estado de liquidaolifting of the liquidation
cesso assignment
cesso de direitos assignment of claim; assignment of rights
cesso de duplicatas factoring
cessionria promitente committed assignee
cessionrio, concessionrio assign; assignee; dealer; grantee
cesta bsica basic consumer products; market basket; typical family food basket; shopping basket of household goods; staple product basket; staple basket; a basket of staple food + household item (economist)
ceticismo crescente deepening skepticism
chamada roll-call
chamada, (convocao para ressarcimento dos ttulos) call
chamada abreviada, (telecom.) speed calling
chamada com discagem abreviada, (telecom.) speed calling
chamada de capital capital call; call for capital
chamada de entrada / recebidas, (telecom.) incoming call
chamada de mo-de-obra manpower requisition
chamada em conferncia, (telecom.) three-way calling
chamada em espera, (telecom.) call waiting
chamamento autoria to call a party to join the suit as plaintiff
chamamento ao processo third-party practice
chamar to file a claim (insurance)
chamar autoria to implead
chamar lide to attach a party to a suit (opposite of to separate/sever a case/trial)
chamariz, isca bait and switch
chancela mecnica facsimile signature; seal; mechanic authentication
chapeamento, (naveg.) plating
chata ou cofre de carga a bordo, (L.A.S.H.) L.A.S.H. (lighter aboard ship)
chave de acesso password
chefe head
chefe de departamento chairman (univ.)
chefe de famlia head of household
chefe de subdiviso subdivision head
chefe do Gabinete Civil secretary for civil affairs
chefe imediato immediate superior
chegar a um acordo, avenar, aceitar to agree on
cheque administrativo bank cashiers check; bank draft; bank draft; bankers draft; cashiers check
cheque bancrio cashiers check
cheque cancelado stopped-on check
cheque compensado cleared check
cheque cruzado crossed check; check for deposit only
cheque em compensao check for clearing
cheque especial credit facility check; overdraft-secured check
cheque frio bad check; bounced check
cheque nominal ou nominativo (as opposed to bearer check) drawn to the order of; payable to the order of
cheque pr-datado postdated check; post-dated check
cheque sem fundos an NSF check; rubber check; dishonoured check
cheque sustado stop payment
cheque visado certified check
ciclo de aprendizado learning cycle
ciclo de vida economic life
ciclo de vida do produto product life cycle
cincia do processo cognizance of a case
ciente to be well acquainted with; to be aware of
ciente e de acordo acknowledge and agree to
cientificar terceiros interest third parties (to)
cindida transferee
circulao escritural de moeda currency circulation in book-entry form
circulao fsica de moeda currency circulation in physical form
circular de oferta offering circular
circunscrio imobiliria real estate district
circunstanciar draw up
ciso spin-off; split-off
ciso parcial partial spin-off
ciso total total spin-off
citao service of process (entrega); summons (papel); process (notificao ou intimao)
citao do protesto service of protest
citao pessoal personal summons
citao por edital service by publication
citao por hora certa substituted service
citao por rogatria service of rogatory letter
citaes judicial summons; quotes
citado, (ser) be served process (to)
citando, (subst.) defendant
citar summon; notify; serve process
clara e exatamente fairly and accurately
classe executiva business class
classe nica one-class preferred shares
classificao de cargo job classification
classificao de crdito credit rating
classificao de ttulos de primeira linha senior bond rating
classificao do IBGE IBGE classification
classificao tarifria classification of tariff
clusula, (contrato social) article
clusula, (estatuto) clause
clusula auto-aplicvel self-operative clause
clusula comercial em aberto clear market clause
clusula compromissria arbitration clause; commitment clause
clusula de escape escape clause
clusula de habilitao enabling clause
clusula de outorga de opo para aquisio de aes share option clause
clusula de paridade cambial exchange parity clause
clusula de potestativa ou leoninadiscretional clause; clause potestative
clusula de proibio de concesso de garantias negative pledge clause
clusula de rateio sharing clause
clusula de reajuste escalation clause
clusula de reverso reversion clause
clusula exorbitante extraordinary clause
clusula penal no compensatrianoncompensatory fine
clusula potestativa clause potestative; discretional clause
clusula preferencial enabling clause (GATT)
clusula resolutria default clause; termination clause
cliente client (servios profissionais: mdicos, advogados); customer, consumer (bancos, lojas, empresas)
cliente antigo long-standing client
cliente do sistema de telefonia fixa, (telecom.) landline customer
clientela customers; client list; client
clientelismo patronage; pork-barrel
clima de concorrncia acirrada fiercely competitive climate
coao duress; coercion; compulsion
coativo, (lei coativa) statutory provision of a public nature
co-autor co-principal
co-autoria concerted action
cobertura payment; penthouse (apto.)
cobertura cambial exchange cover
cobertura de margem cover costs (to)
cobertura parcial partial coverage (services agreement)
cobrana collection
cobrana judicial judicial collection
cobrar to collect; charge (tax); levy (tax)
cobrar a mais overcharge (to)
cobrar de ... to assess against; to bill to
cobrar despesas de terceiros, (reembolso) to account to someone for expenses; chargeback
cobrvel collectible
cobrir o lance outbid (to)
cobrir um dficit make up a deficit; meet a deficit
codificao de desenvolvimentos internos, (inf.) writing in-house developments
cdigo buzaid code of civil procedure
cdigo civil civil code
cdigo de obras building code
cdigo de processo civil code of civil procedure
cdigo de processo penal code of criminal procedure
cdigo de valorao aduaneira customs valuation code
cdigo penal penal code
coeficiente angular beta coeficient; regression coefficient
coeficiente de liquidez imediata acid-test ratio; quick ratio
coercitvel binding
coerncia consistency
co-financiamento, financiamento conjunto cofinancing
cofre de aluguel em banco deposit box; safe
cofre de carga container
co-garantidora, (seg.) co-surety; coobligor
cogente statutory
cogente, (princpio) necessary; cogent rule
coibir prevent; suppress
coisa julgada res judicata
coisa mvel movable asset
colaborao contribution
colao, (inventrio) collation; case record
colapso financeiro, (bolsa) crash
colateral, garantia de emprstimo bancrio collateral
coleo de amostras range of patterns
colega partner; associate (law firm)
colegiado joint committee; collective; plenary body; full board; interagency board
colegial secondary school; high school (EUA)
Colgio Eleitoral electoral college
colendo, (adj.) venerable
coleta, (dados, informaes) gathering
coleta de lixo industrial industrial waste collecting
colher a assinatura have the proper signature set hereunto
colidncia, divergncia conflict
colidente interfering with
colidir com conflict with
coligada associated company
colis postal/postaux parcel post
collar de taxas de juros collar (hedging)
colocao issue; placement; placement with; oferring to
colocao em funcionamento start-up
colocao primria de ttulos flotation; initial public offering (IPO)
colocao privada private placement
colocado em um local ou dentro de um meio
com acesso a, (inf.) interfaced to
com boas intenes free from fraud
com cpia para ... and, by copy, to ...
com efeito modificativo with modifying effects
com exceo de except for
com fins lucrativos for profit
com fora de lei as an act of law
com o que whereupon
com poder de empowered; with authority to
com prejuzo at a loss
com presena acentuada nos mercados internacionais actively engaged in international business
com relao a, relativo a in connection with
com reservas de iguais para si reserving the same powers for oneself
com vigncia em effective upon
comanditrio dormant partner; silent partner
comando top echelon
comando de circulao flow control
comarca judicial district; judiciary district
combinao bem sucedida winning combination
combinado com coupled with; together with
comentar to speak to (an issue, etc.)
comentrio input; comment
comercializao marketing; trade; sale; dealing in
comercializar trade
comerciante merchant; trader; businessman; shopkeeper
comercirio commercial employee
comrcio exterior foreign trade
comrcio virtual e-commerce
cominao contratual penalty
cominao pecuniria fine
cominao, liminar injunction; sanction
comisso fees
comisso, (pol.) committee
comisso adicional front-end fee
comisso de abertura front-end fee
comisso de administrao management fee
comisso de agenciamento agency fee
comisso de arbitragem panel of arbitrators; arbitration committee
comisso de compromisso commitment fee
comisso de contratao engagement fee
comisso de corretagem brokerage fee; brokerage commission
comisso de inqurito committee of inquiry
comisso de intermediao finders fee(s)
comisso de intermedirios finders fee(s)
comisso de negociao grievance committee; arrangement fee
comisso de participao flat fee; exposure fee
comisso de permanncia late payment surcharge
comisso de reserva de capital standby commitment
comisso de reserva de crdito standby fee
comisso de valores mobilirios securities commission
comisso dos agentes agent commission
comisso executiva executive committee
comisso fixa flat fee
comisso mercantil business mandate
comisso mista parlamentar de inqurito joint parliamentary investigation committee
comisso paritria grievance committee; joint committee
comisso sobre produtividade commission on production
comissrio commission agent; commission merchant; commissioner
comissrio, (em concordata) trustee
comissrio de futuros futures commission merchant
comissionamento provisioning; commissioning (equipamentos)
comit de avaliao de cargos job evaluation committee
comit diretor steering committee
comitente customer; giver; principal
commisso de operaes em mercadorias e futuros commodity futures trading commission
commodities commodities
commodities a futuro commodity futures
como de fato cedido tem as in fact one has assigned
como era do conhecimento de as all those present were aware
comodante lessor
comodatrio lessee
comodato loan for use; free lease
comodato de bens mveis loan for use of assets; free lease of assets
comodato emergente venture capital company
companheira/o common-law spouse
companhia corporation
companhia aberta publicly-held company
companhia controladora holding company
companhia fechada, sociedade de capital fechado closely-held company; close company; close corporation; private corporation
companhia seguradora insurance firm
comparecer attend
comparecer a appear in; present oneself; to report to
comparecer em juzo to appear in court
comparecer perante come before
comparecimento attendance
comparecimento em juzo appearance
comparsas cronies
compartilhamento de custos cost sharing
compatibilizar-se com conform to (to)
compensao, (no desempenho de funo) usability to perform
compensao, (ttulos), desembarao clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego)
compensao coletiva, (em caso de ponte) compensation for a four-day holiday weekend
compensao de prejuzos lquidos net loss carryfoward
compensar set off; offset; settle; make good; to clear (a check)
compensar passivo fictcio to offset liabilities
competncia jurisdiction; authority; accrual
competncia, (fiscal) reference date
competncia do exerccio accrual basis
competncia interpessoal interpersonnel competence
competncia rationae personae personal jurisdiction
competncia sobre a matria em questo subject matter jurisdiction
competncia tcnica technical competence
competente appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit
compilao gleaning
compilao reversa, (decodificar o cdigo objeto), (inf.) reverse compile
complessividade comprehensiveness
complessivo included in / with other payments
componente ingredient
comportar admit; bear; suffer; be eligible for; permit
composio acionria shareholding structure
composio societria ownership structure
composio, acordo, transao settlement
compostagem compost
composto de to consist of
compra de contas a receber factoring
compra e venda a termo futures purchase
comprador purchaser; materials buyer
comprador de opo de venda put option buyer
comprador paga mercadoria, seguro e frete, (C.I.F.) C.I.F. (cost, insurance and freight)
comprador paga mercadoria, seguro, frete e juros, (C.I.F.I.) C.I.F.I. (cost, insurance, freight and interests)
comprador paga mercadoria, seguro, frete, juros e comisso, (C.I.F.I.C.) C.I.F.I.C. (cost, insurance, freight, interests and commission)
comprar a parte de um scio buy out a partner (to)
comprar e vender market (to)
compras, (cont.) procurement
compreender comprise; represent
comprometer-se, (vb) to agree; to undertake; to assume; to covenant; endanger (e.g., a business)
compromissadas, (operaes) repurchase and resale agreements
compromissrio comprador, promitente comprador committed purchaser
compromissrio de compra e venda committed party
compromissrio vendedor, promitente vendedor committed seller
compromisso, (arbitr.) commitment; affirmation; compromissum
compromisso arbitral arbitration commitment; arbitration agreement
compromisso de cessao consent decree
compromisso de cessao de prtica consent order
compromisso de confidencialidade nondisclosure commitment
compromisso de desempenho, (CADE) performance commitment instrument
compromisso de sigilo confidentiality commitment
compromissos, avenas binders; covenants
compromitente covenantor
comprovadamente provenly
comprovante voucher; copies of documents; slip
comprovante adequado sufficient evidence; adequate proof
comprovante de conhecimento/embarque bill of lading
comprovante de pagamento payment slip; evidence
compulsrio, (adj.) mandatory; compulsory
computador de reserva, (inf.) back-up computer
comum acordo mutual agreement
comunho de bens community property ruling; common property
comunho de interesses, (fin.) pooling of interests
comunho de recursos pooling of funds
comunho total de bens community property ruling
comunicao notice
comunicao formal formal communication
comunicao informal informal communication
comunicao interpessoal interpersonnel communication
Comunicado notice; communiqu
comunicado n communiqu No.
comutao switching
comutar switch
comutativo arms length
conceber uma proposta conjuntadevelop a joint bid
concedente, cedente, estipulante, instituidor, (trust) assignor; grantor
conceder to award; to grant
conceder, (garantia) to formalize
conceder a palavra to offer the floor; to recognize
conceder efeito suspensivo to stay the effects of
conceder indenizaes award damages (to)
conceder linha de crdito extend credit facilities
conceitos especficos, (inf.) unique ideas
concentrao concentration (oppositive of diversification)
concepo do projeto, (arquit.) design
concesso franchise; extension (crdito); title (minerao); mandate
concesso comercial commercial concession
concesso de lavra mining concession
concesso de servios pblicos public utility; quasi-public company
concessionria, (autom.) dealer
concessionria de servios pblicos utilities concessionaire
concessionrio, cessionrio assign; assignee; dealer; grantee; concessionaire
conciliao settlement; reconciliation (de valores); conciliatory proceedings; mediation
conciliao numrica numerical conciliation
concluir fase de instruo to complete discovery
concluir negcios close a business deal
concluso, (estar) concluded and sent to
concomitante concurrent
concomitantemente concurrently
concordata debt rehabilitation (bankruptcy relief under chapter 13 for debt rehabilitation); reorganization proceedings ( o gnero em que a concordata uma das espcies); scheme of arrangement; composition
concordatrio insolvent; legally incapacitated
concorrncia desleal unfair competition
concorrncia pblica competitive bidding
concorrncia, licitao bidding; sealed-bid tender; competitiveness
concorrente competition; company; bidder
concretizao consummation; completion (of a transaction)
concreto, (adj.) material
concreto aparente exposed concrete
concubinato common-law marriage
concurso contest bidding; aiding and abetting; sweepstakes
concurso de credores composition with creditors; creditors claims in bankruptcy proceedings
concurso promocional sweepstakes
concusso graft
condenao em dinheiro suit for indemnity
condenao, laudo, parecer award; adverse judgment
condenado sentenced
condenar to sentence; to award
condio de comerciante, (atestar sua) status of merchant (to attest for its)
condio mista mixed condition
condio potestativa potestative condition
condio precedente, pr-requisito condition precedent
condio resolutiva resolutory condition; dissolving condition
condio suspensiva supensive condition; condition precedent
condicionada contingent order
condicionado conditioned to
condicionamentos restrictive conditions
condies da ao causes of action
condies de pagamento payment conditions
condies de trabalho working conditions
condies estritamente cumutativas, (Lei da S.A.) transaction at arms length
condies, prazos terms
condizentes consistent with
condomnio co-ownership; condominium
condomnio, (em) property held pro indiviso
condomnio aberto open-end condominium; open joint ownership
condomnio fechado closed-end condominium
condmino building occupant
conduo das guas pluviais storm water run-off
condute, eletroduto, tubulao, (telecom.) conduit
conduta indiciria indictable offense
conduta prejudicial tortious conduct
condutor escorting officer; arresting officer (when a policeman)
conduzir, (arbitragem) hold
conexo, (jur.) incidence of the same claim
conexo, (sistemas, terminal) bridging
confeco, (roupa) garment manufacturing; clothing manufacture
conferncia lecture; contribution; conveyance (bens imveis)
conferncia, (bens e direitos), transmisso conveyance of assets and rights; transfer of assets and rights
conferncia de ativos dropdown
conferncia de bens e direitos transfer of assets and rights
conferncia de quotas conveyance of quotas; transfer of quotas
conferncia telefnica conference call
conferente tallyman
conferir to grant; check
conferir confidencialidade conform confidentiality
conferir liminar to approve an injunction
conferir o direito de to entitle
confiar to rely on
confidencial to be sealed
configurar to constitute; to tipify
confirmar ratify; confirm
confirmar deciso to uphold a decision
confisco judicial seizure under legal process
confisso admission
confisso de dvida acknowledgment of indebtedness; acknowledgment of debt
confisso ficta indirect confession
confisso quanto matria de fato judgment by default
conflito conflict
conforme amostra as per sample
conforme o caso as applicable
conforme relao anexa as attached
conforto adicional safety margin
confrontado bordered (real estate)
confrontante owner of adjoining land
confuso, impasse, caos gridlock; turmoil
congelamento freezing
conglomerado, (grupo de pessoas) conglomerate
congressista fisiolgico swing-vote congressman
conhecedores, (gria) those in the know
conhecer um pedido to hear a claim
conhecer uma ao to take cognizance of an action; hear an action
conhecimento ordinary (proceedings); cognizance (of jurisdiction); to gain knowledge of (court order)
conhecimento, (ao, pedido) hearing
conhecimento areo airway bill (AWB)
conhecimento de companhia rodoviria trucking company bill of lading
conhecimento de depsito warehouse receipt; warehouse warrant
conhecimento de embarque bill of lading (B/L)
conhecimento de embarque sem declaraes adicionais bill of lading clean
conhecimento ferrovirio railway bill of lading
conhecimento fluvial inland waterway bill of lading
conhecimento martimo bill of lading
conhecimento tcnico know-how
cnjuge spouse
conjunta ou separadamente jointly or severally
conjunto suite; complex
conjuntura econmica business prospects; market condition
consagrado, (adj.) well-received; recognized; acclaimed; time-honored
consagrar to uphold
consanginidade consanguinity
consecuo achivement; attainment
consecuo de objetivos achievement of objectives
conselheiro Board member; director
conselheiro relator reporting member
conselheiro substituto deputy member
conselho consultivo advisory council; advisory board; consultative council
conselho curador oversight board
conselho de administrao board of directors
conselho de classe union council
conselho de contribuintes taxpayers council
conselho de sentena trial jury
conselho deliberativo decision-making council
conselho diretivo board of directors
conselho diretor, (bancos e instituies de crdito) board of governors
conselho fiscal audit committee; board of auditors
conselho interministerial de preos, (CIP) price commission
conselho nacional de poltica salarial national council on salary policy
conselho regional dos contadores, (CRC) regional accounting council
conselho superior de administrao senior board of directors
conselho, junta, diretoria board
consentimento consent
conservao, (imob.) the upkeep
considerada adjudged
considerando que whereas; taking into consideration that; whereas clause (USA); recital (UK)
considerandos recitals
considerar entertain (hold in mind)
consignao em juzo deposit in court
consignao em pagamento deposit in court; court deposit
consignar to document
consignar um voto de louvor a to state the companys thankfulness to
consignatrio consignee
consignatria de aluguel rent consignment action
consistncia jurdica, (sem) without color of right
consolidao ratification (de estatuto); consolidation (de leis)
consolidao das leis do trabalhoConsolidated Labor Laws
consolidao de propriedade purchasers title
consolidado consolidated
consolidar to fund; to consolidate; to ratify; to restate (contrato social, estatuto)
consorciado consortium member
consrcio conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos)
constantes de included in
constituio, (capital) formation of capital
constituio, (empresas) company formation; organization; incorporation; establishment
constituda de composed of
constituinte principal or client
constituir, (garantia) to give; to serve as guarantee
constituir, (obrigao) to create
constituir advogado retain an attorney
constituir crdito collect
constituir sociedade to organize a company; set up; establish a company; form a company; to set up a company
constituir, formar S.A. to incorporate
constitutivo establishing a legal fact
constrangimento governamental political violence
constrangimento ilegal duress coercion
constrio, (de direitos) inhibition
construo civil home-building
construo em ao inox construction in stainless steel
construo por empreitada contract work
construtora the main contractor
consubstanciar to evidence; reflect the substance of; represent
consularizar legalize
consulente requesting taxpayer
consulta formal request for advance tax ruling (tax matter); written inquiry
consulta pblica public consultation
consulta, pedido de cotao, sindicncia inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia)
consultor adviser; turnaround consultant; crisis manager; restructuring consultant
consultor de investimentos investment adviser
consultor de pessoal personnel consultant
consultor financeiro financial adviser
Consultor Geral da Repblica General Counsellor of the Republic
consultor jurdico general counsel; legal counsel
consultor jurdico geral general counsel
consumao mnima minimum charge
consumidor de alta renda high-end customer
consumidor final end consumer
consumidor, cliente consumer
consumo excise; consumption
consumo relativo intensity
conta account; bill
conta bancria comum checking account
conta bancria negativa overdrawn account
conta coletiva joint account; joint omnibus account
conta conjunta joint account
conta corrente checking account (USA); current account (UK)
conta corrente de livre movimentao unblocked current account
conta corrente de quotistas quotaholder current account
conta corrente vinculada escrow account
conta de absoro adjunct account
conta de aes, (ttulos) cash account
conta de aes que permite saldo negativo margin account
conta de gio de subscrio share premium account
conta de caixa cash account
conta de caixa caucionada pledged cash account
conta de compensao, (em balano) memorandum account
conta de custdia custody cash account
conta de depsito checking account; trust account (aes)
conta de depsito em garantia escrow account
conta de despesas gerais overheads account
conta de investidor em corretora para operao em margem margin account
conta de liquidao calculation of award
conta de lucros e perdas profit and loss account
conta de movimentao bancriacurrent account; open account
conta de participao no-societria unincorporated sharing account
conta de rateio clearing account
conta de reserva reserve account
conta de resultado income account (of a company)
conta de resultado pendente, (ativo), diferido deferred charges
conta de resultado pendente, (passivo) deferred income
conta de reteno, (em garantia) holding account
conta de ttulos no onerados unemcumbered securities account
conta escrita entry
conta garantida current account overdrafts
conta grfica graphic account; memorandum account; control account; book account
conta margem margin account
conta no negativo overdrawn account
conta no vermelho the account is overdrawn
conta para capital de giro working fund bank account
conta permitindo saldo negativo, (valores mob.) margin account (securities)
conta prpria own-account trading
conta remunerada interest-bearing account; indexed account
conta remunerada de depsito em garantia interest-bearing escrow account
conta salrio payroll account
conta suspensa suspense account
conta vinculada blocked account
contbil, (adj.) book
contabilidade accounting; accountancy; bookkeeping
contabilidade a nvel geral de preos general price level account
contabilidade por partidas dobradas double entry bookkeeping
contabilidade tradicional administrative accounting; financial account (as opposed to cost accounting)
contabilizado posted as
contabilizar to post; to account for; to book; to accrue
conta-depsito reserve account
contador accountant; bookkeeper
contador judicial court treasury
contador pblico credenciado certified public accountant
contador registrado CPA (certified public accountant)
contadoria do tribunal court treasury
contados a partir desta data as from this date
contagem classificatria classification count
contagem de mos show of hands
contagem regressiva countdown
contaminado, (capital) tainted
contanto que inasmuch as
contar com o assessoramento to be assisted by
contar, confiar to rely on
contas a pagar factoring; accounts payable
contas a receber receivables; accounts receivable
contas a receber diversas other accounts receivable
contas a receber do cliente accounts receivable from clients
contas a receber em moeda estrangeira A/R cross-currency
contas atrasadas arrears
contas cobrveis accounts collectible
contas de compensao clearing accounts
contas primrias first-time placements
conteno de custos cost containment
contencioso litigation
contencioso civil civil litigation
contestao, (ru) answer; defendants answer
contestao por negao geral general denial answer
contestada answered by the defendant
contestante respondent
contestar to respond; to question; to challenge; answer
contedo do testemunho, do depoimento the sense of the testimony (Dir. Proc.)
contingncia contingency; exposure
contingenciamento temporary tightening of loan credit; allotment
contingncias pendentes pending matters
continuamente on an ongoing basis
continuidade ongoing concern
contornar, no cumprir, (deciso)to circumvent
contra-apresentao on demand
contra-arrazoado counter-arguments
contra-arrazoar to file counterarguments; to oppose
contra-cheque statement of payroll deductions
contracultura, (ir contra suas convices culturais) counterculture
contraditrio, (que seja estabelecido o contraditrio) that the parties be given an opportunity to confront each other (adversary proceeding)
contrafao, imitao, (M&P) counterfeit; imitation; passing-off; infringement (M&P)
contra-garantia back bond; counter guaranty
contrair emprstimo to contract a loan
contra-minuta second draft (commercial); counter-arguments of one against whom an appeal has been filed (civil procedure)
contra-notificao counternotice
contrapartida, (balano) counterentry
contra-partida, (contab.) counterentry
contrapartida, (em) return (in)
contraprestao consideration (in ... of)
contra-proposta counter-bid
contra-razes counter-arguments
contra-razes de apelao counter-arguments
contra-recibo cross-receipt
contrariar a lei to contravene the law
contrariedade, (Proc. Penal) defenses reply
contratao, (de empresas) procurement
contratao, (de emprstimo) taking out; borrowing
contratao, (de operao financeira) contracting
contratao de crdito externo raising of funds abroad
contratada contractor; prime contractor
contratado interessado privy
contratante principal; contracting party (in construction, the owner)
contratar to retain (individual and legal entities)
contratar, (seguro) take out
contratar cmbio close the exchange (to)
contratar emprstimo em banco take out from the bank a loan
contratar/contrair emprstimo take out a loan; contract a loan
contrato a termo futures contract
contrato acessrio ancillary agreement
contrato aleatrio aleatory contract (insur.); hazardous contract
contrato bilateral bilateral contract
contrato coletivo collective bargaining agreement
contrato com partes relacionadasinsider contract
contrato comercial, (doc.) commercial contract
contrato cumulativo cumulative contract
contrato de, (locao) de servios de fornecimento de refeies catering services agreement
contrato de abertura de crdito credit agreement
contrato de abertura de linha de crdito credit facility agreement; prefinance agreement
contrato de adeso adhesion contract; interfirm agreement; contract of concurrence; take-it-or-leave-it contract; shrink-wrap agreement
contrato de administrao management contract
contrato de afretamento contract of affreightment; chartering contract
contrato de agenciamento de emisso, colocao e pagamento issuance, placing and paying agency agreement
contrato de agenciamento de linha de subscrio agency line agreement
contrato de apoio operacional practice support agreement
contrato de arrendamento com opo de recompra leaseback agreement
contrato de arrendamento de bens de capital capital lease
contrato de assistncia tcnica technical assistance agreement
contrato de associao joint-venture agreement
contrato de assuno de dvida agreement for the assumption of debt
contrato de cmbio foreign exchange contract; currency exchange contract
contrato de cauo, (de aes) share pledge agreement
contrato de cesso de direitos agreement for the assignment of rights
contrato de cesso de sub-arrendamento em garantia collateral sublease assignment agreement
contrato de cesso e transferncia de aes share assignment and transfer agreement
contrato de comisso mercantil commercial commission agreement
contrato de comodato freelease agreement; loan for use agreement
contrato de compartilhamento de infra-estrutura, (telecom) peering agreement
contrato de compensao clearing agreement
contrato de compra e venda de aes share purchase agreement
contrato de compra e venda de aes, promessa de compra e venda de aes e outras avenas agreement for the share purchase, share purchase commitment and other covenants
contrato de compra e venda de ativos asset purchase agreement
contrato de compra e venda de estabelecimento goodwill purchase agreement
contrato de concesso de linha de crdito a ttulo de adiantamento, contrato de financiamento advance facility agreement
contrato de confidencialidade secrecy agreement
contrato de constituio, (Sociedade) acts of incorporation
contrato de constituio de usufruto usufructuary agreement
contrato de construo por regime de empreitada global turnkey construction agreement
contrato de consultoria consultancy agreement
contrato de consultoria contbil accounting consultancy agreement
contrato de consultoria de investimentos investment advisory contract
contrato de cooperao tcnico-industrial technical/industrial cooperation agreement
contrato de coordenao dealer management agreement
contrato de credenciamento de usurio registered user agreement
contrato de crdito empresarial corporate credit agreement
contrato de custdia custodial agreement
contrato de depsito de aes escrow agreement
contrato de depsito de mercadoria merchandise storage agreement
contrato de depsito em garantiaguarantee deposit agreement; escrow agreement
contrato de distribuio distributor/distribution agreement
contrato de distribuio da produo production sharing agreement
contrato de distribuio de ttulosunderwriting agreement
contrato de emisso de ttulos indenture agreement
contrato de empreitada turnkey contract; contract for engineering procurement and construction (EPC contract)
contrato de empreitada global fixed-price turnkey contract
contrato de emprstimo loan agreement
contrato de estruturao da operao framework agreement
contrato de execuo continuadaexecutory contract
contrato de experincia probation contract
contrato de fabricao sob encomenda custom-made manufacturing agreement; agreement for manufacture to order; manufacturing to order; toll manufacturing agreement
contrato de financiamento advance facility agreement; credit facility agreement; cash pool agreement
contrato de financiamento mediante abertura de crdito com garantias caucionrias e fidejussrias credit facility agreement secured by a pledge and personal guarantee
contrato de fornecimento supply contract
contrato de fornecimento de tecnologia industrial agreement for the supply of industrial technology
contrato de futuros a curto prazo front contracts
contrato de futuros a longo prazoback contracts
contrato de garantia collateral agency agreement
contrato de garantia real collateral agreement
contrato de gaveta off-the-record agreement
contrato de gesto de bens e/ou valores agreement for the administration of property and/or securities
contrato de industrializao por terceiros third-party manufacture agreement
contrato de licena para explorao de patente patent license agreement
contrato de licenciamento a ttulo oneroso remunerated license agreement
contrato de licenciamento de marcas gratuito royalty-free trademark license agreement
contrato de licenciamento de uso de marca trademark license agreement
contrato de locao lease; lease agreement
contrato de locao, (de veculo) rental agreement
contrato de locao com opo de compra de equipamento lease agreement with equipment purchase option
contrato de locao de equipamentos equipment lease agreement
contrato de mandato merncantil commercial mandate agreement
contrato de manuteno servicing agreement
contrato de mtuo loan agreement
contrato de mtuo na forma operacional de desconto de ttulos loan agreement in the form of discount of credit instruments
contrato de opo de compra de quotas option agreement for the purchase of quotas; quota purchase option agreement
contrato de operaes no mercado vista e de futuros spot and forward contract
contrato de outorga de opo option agreement
contrato de participao e compromisso de financiamento de capital de giro capital participation agreement and working capital financing commitment
contrato de participao e garantia security and sharing agreement
contrato de participao nos custos cost-sharing agreement
contrato de penhor pledge agreement
contrato de penhor de quotas quota pledge agreement
contrato de permuta exchange contract
contrato de permuta de aes share swap agreement
contrato de permuta de participaes e outras avenas agreement for share swap and other covenants
contrato de pr-financiamento para exportaes export facility agreement
contrato de prestao de assistncia tcnica technical assistance agreement
contrato de prestao de garantiacollateral agreement
contrato de prestao de garantia fidejussria personal guarantee agreement
contrato de prestao de serviosservice agreement
contrato de prestao de servios aduaneiros customs service contract
contrato de prestao de servios de assistncia tcnica technical service agreement
contrato de prestao de servios de consultoria consulting agreement
contrato de prestao de servios de limpeza e conservao cleaning and upkeep service contract
contrato de prestao de servios temporrios agreement for provisional services
contrato de promessa de mtuo loan commitment agreement
contrato de repasse de emprstimo externo foreign loan onlending agreement
contrato de repasse de emprstimo externo com outorga de garantia e outras avenas foreign loan onlending agreement with guarantee and other covenants
contrato de representao comercial agency agreement
contrato de risco profit-sharing agreement; risk contract; hazardous contract
contrato de seguro de sade healthcare agreement
contrato de servios especializados specialized technical service agreement
contrato de servios tcnicos technical service agreement
contrato de sigilo nondisclosure agreement
contrato de trabalho employment contract
contrato de trabalho por tempo indeterminado employment contract for an indefinite term
contrato de transferncia de aes share transfer agreement
contrato de transferncia de tecnologia transfer of technology agreement
contrato de venda de ttulos com opo de recompra repurchase agreement (repo)
contrato diferido executory contract
contrato epistolar letter agreement
contrato martimo maritime agreement
contrato no-aleatrio certain contract
contrato para entrega de unidade industrial pronta para funcionamento turnkey contract
contrato para financiamento externo de importao foreign import credit facility agreement
contrato permanente standing agreement
contrato pluremo multilateral agreement
contrato preliminar framework agreement
contrato principal, (p/ abertura de conta corrente) account master agreement
contrato pblico, (a executar) public contract (to perform)
contrato sindical union contract
contrato social articles of association
contraveno misdemeanor; petty offense
contraveno sindical patronal employers union dues
contribuio assessment; hive-down (of the business)
contribuio Previdncia Socialsocial security contribution
contribuio a recolher contribution payable
contribuio assistencial compulsory union dues; union support dues (sindicato)
contribuio confederativa union confederation dues (sindicato)
contribuio de aposentadoria pension contribution
contribuio de ativos asset contribution
contribuio de bens property contribution
contribuio de caixa cash contribution
contribuio parafiscal social insurance contribution
contribuio sindical mandatory union dues; union fees
contribuio sindical patronal employers union contribution
contribuio sobre lucro, (CSL) contribution on profits
contribuio social social insurance contribution; payroll charges; entitlement(s)
contribuio social e imposto de renda income tax and social contribution
contribuinte taxpayer
controlada, (bal.) controlled entity
controladora controlling company; lead company; holding
controle control; monitoring; supervision
controle acionrio share control
controle acionrio da ... interest in
controle de qualidade quality assurance
controvrsia dispute
contumcia processual contempt of court
convalidao revalidation
convalidar revalidate
conveno convention; agreement; pact; limitations to principles (acct)
conveno coletiva de trabalho, (aps negociao entre o sindicato do empregador e o sindicato dos empregados) collective convention
conveno de condomnio condominium bylaws
convenincia expediency; advisability; appropriateness
conveniente expedient; desirable; advisable; appropriate
convnio convention; agreement; articles of agreement
convnio para concesso de emprstimos convention for credit extension
conversao simultnea conference call
converso conversion
converso de dvida em investimento debt conversion; equity conversion; debt equity conversion
converso de dvida em projeto de preservao ambiental debt-for-nature swap
converter, (moeda) exchange into
converter bens em direitos realize ones assets (to)
convocao, (em geral) summons; call; call notice (assemblia)
convocao de testemunha witness summons
convocar, (assemblia) to convene; call; summon; to call upon someone
co-obrigado nos ttulos co-obligor; underwriter
coobrigados nos ttulos joint obligors for the securities
cooperao cooperation
cooperativa cooperative
cooperativa de crdito credit union
coordenador da execuo book runner
coordenador geral global coordinator
coordenador geral de software, servios e aplicaes da informtica general coordinator for software, services and informatics uses
Coordenadoria Geral da Repblica National Coordination Office
cpia autenticada/certificada certified copy
cpia de contrato draft agreement
cpia de reserva, (inf.) back-up copy
cpia fiel e cabal true and complete copy
cpia impressa hardcopy
cpia nica sole copy
co-principal co-partner
cordel cord; string
corpo de jurados The Jury
correo de erros, (inf.) troubleshooting (to perform)
correo monetria monetary restatement; monetary correction; restatement; inflation adjustment; indexing; money value adjustment
correo monetria de balano balance sheet monetary correction
correo monetria do capital capital restatement
correo monetria patrimonial equity monetary adjustment
correo monetria pela legislao societria monetary restatement by corporate law
correo, revalorizao monetriamonetary correction; currency revaluation
corregedor magistrate
Corregedor Geral da Justia magistrate in charge of administrative matters
corregedoria internal affairs bureau
correio de voz, (telecom.) voice mail
correlao de testes correlation of tests
corrente chain letter
corrente doutrinria school of thought
correr por conta de to be for the account of
corretagem brokerage
corretor stock jobber; broker
corretor com telefone no prego stock jobber
corretor de cmbio, corretor de valores exchange broker
corretor de mercadorias commodity broker
corretor de seguros insurance broker
corretor de valores exchange broker
corretora de mercadorias futures commission merchant
corretora de seguro insurance brokerage company
corretora de valores mobilirios brokerage firm
corretora, intermedirio, concessionrio dealer; securities firm
corrupo ativa active bribery
corrupo passiva passive bribery
cortar to slash
corte, (arquit.) section
corte transversal, (naveg.) cross section
corte/reduo em investimentos investment cutbacks
costado de bombordo, (naveg.) board side
costado de estibordo starboard side
cota written annotation
cota de exportao export quota
cota fiscal tax installment
cota nos autos written annotation in the case record
cotao de preos pricing
couvert artstico cover charge
crach name tag
creche day care unit
credenciado authorized; licensee (subst.); accredited (adj.); duly authorized; duly approved
credibilidade creditworthiness
creditar to credit on
crdito credit; obligee
crdito a liquidar overdue debt
crdito de liquidao duvidosa bad debt
crdito direto ao consumidor consumer finance
crdito documentrio documentary credit
crdito em conta corrente credit held in; account with
crdito em liquidao credits being collected through the courts (legal); overdue receivables (acct)
crdito fiscal tax credit
crdito habilitado proven claim
crdito hipotecrio mortgage loan
crdito imobilirio real estate credit;housing credit
crdito ordinrio general credit
crdito por devoluo return credit
crdito prmio credit premium
crdito privilegiado privileged debt
crdito quirografrio unsecured credit; general credit
crdito rotativo revolving credit
credor hipotecrio mortgagee
credor hipotecrio que toma posse mortgagee in possession
credor ordinrio general creditor
credor pignoratcio pledgee
credor quirografrio unsecured creditor
credor registrado lender of record
credor, mutuante creditor; lender
crescente especializao developing expertise
crescimento anmico anemic growth
crescimento funcional functional growth
criao de camaro shrimp farming
criar coragem to screw up; to muster ones courage
criatividade creativeness
crime culposo culpable crime
crime de exploso crime of danger in the typical form of explosion
crime de lesa-ptria high treason
crime de menor gravidade minor criminal offense
crime de prevaricao crime of prevarication
crime doloso felonious crime
crime doloso contra a vida malicious crime against human life
crime falimentar bankruptcy crime; bankruptcy offense
crime hediondo heinous crime
crime qualificado crime aggravated by ...; specified offense
criptografia cryptography; encryption
crise de liquidez liquidity shortage
critrio discretion
critrio de contabilidade accounting principles; policies
critrio exclusivo de at the exclusive discretion of; at the exclusive option of
critrio poltico (based on) political considerations
critrios de diversificao de carteira diversification criteria
cronograma time schedule; timeframe; timetable; performance forecast; schedule
cronograma de eventos schedule of events
croqui blueprint
CTPS, (Carteira de Trabalho e Previdncia Social) work and Social Security Card
cuidado de manuteno storage instruction
culpa gross negligence; fault; negligence
culpa grave gross fault
culpa leve ordinary culpa
culpa levssima slight culpa
culpar to fault
culposo, (adj.) culpable; involving negligence
cultivares cultivated plant varieties
cultura, (cultura de inflao) inflation mind-set
cumpra-se abide by
cumprimento, (obrigaes) performance
cumprimento de compliance with
cumprir to comply with
cumprir contratos ou clusulas contratuais to perform; fulfill; comply with
cumprir e fazer cumprir cause compliance with
cumprir pena to do time
cumprir sentena to pay a judgment
cumprir uma clusula de contratocomply with a contract clause; carry out a contract clause (to)
cumulao joinder
cumulado coupled (with)
cumulativo cumulative; accrued
cunhar to coin; to exact
cunho seal; mark; stamp
curador curator (museus); conservator (falncia); guardian (menores); committee (de incapazes)
curador, (defesa do consumidor) consideration consumer (defense advocate)
curador lide court-appointed curator
curador de massas falidas conservator of bankrupt estates; curator of bankrupt estates
curadoria guardianship
curatela incompetency; trusteeship (for minor or incapable adult)
curial appropriate
currculo escolar grade sheet
curriculum personal history
cursinho cram school
curso de administrao business administration course
curso normal dos negcios ordinary course of business
curso por correspondncia correspondence course
curta metragem short subject
curva de maturidade maturity curve
custas judiciais e honorrios advocatcios court costs and fees of counsel
custas processuais court costs
custear to defray
custeio funding; financing; defraying
custo administrativo-financeiro overhead cost
custo contbil accounting cost; book cost
custo corrente current cost
custo de capacidade capacity cost
custo de capital cost of capital
custo de fabricao actual cost
custo de financiamento cost of funds
custo de liquidao liquidation cost
custo de mercadoria vendida, (CMV) cost of goods sold
custo de reposio menos depreciao actual cash value
custo de vida cost of living; living expenses
custo empatado sunk cost
custo fixo sunk cost
custo histrico historical cost
custo histrico nominal nominal historical cost
custo indireto overhead
custo operacional operating expenses
custo por tempo de manuteno downtime cost
custo posto no destino landed cost
custo salarial cost of wages; salary costs
custo total full costing; all-in costs
custo/benefcio good value
custdia custody; safekeeping
custdia fsica safe custody
custodiante custodian
custodiar to hold in custody
custo-hora man-hour; hourly fee
custo-hora tcnica technical man-hour
custos costs; expenses
custos administrativos baixos low overhead costs
custos de produtos cost carriers
custos diretos/variveis prime costs; variable costs
custos dos servios cost of services
custos dos servios prestados service costs
custos fixos fixed costs
D+1 next-day-funds
dao em pagamento payment in kind; dation in payment
dados da prioridade unionista number and date of the original application
dados exclusivos proprietary data
dados reais em terra ground truth data
dando prosseguimento aos trabalhos proceeding with the works
dando tudo por bom, firme e valioso, (procurao) stating that (such powers are ) good, firm and valid
dano damage
dano esttico disfiguring damages
danos compensatrios por atrasodelay liquidated damages
danos compensatrios por desempenho performance liquidated damages
danos diretos direct damages
danos diretos e imediatos actual damages
danos emergentes incidental damages
danos emergentes, prejuzos emergentes actual damages; compensatory damages
danos fsicos injury to person
danos imprevistos consequential damages
danos indiretos indirect damages
danos materiais damage to property; property damage; substantial damage; actual damage
danos morais pain and suffering; real injury; moral damages
danos morais e materiais moral and property damages
danos pessoais personal injury
danos pessoais e materiais personal and property damages
danos prefixados liquidated damages
danos punitivos punitive damages
dar aviso de resgate to call a bond
dar baixa to write off
dar continuidade to proceed with; to continue with
dar direito a to entitle
dar efeito suspensivo to stay the effects of
dar f to certify; to bear witness
dar f pblica give full faith and credit
dar instrues to direct
dar origem a to give rise to
dar outras providncias to make other provisions
dar preferncia to afford preemptive right
dar provimento ao agravo to grant an appeal; to rule the appeal valid
dar provimento ao recurso de apelao to grant an appeal
dar quitao to give acquittance for
dar testemunho to bear witness
DARF, (documento de arrecadao de receitas federais) Federal Revenue Collection Document
data base base date; reference date
data da autuao notice date
data da distribuio distribution date
data da implementao da garantia de prioridade date of application for continuation in part in the country of origin
data de amortizao repayment date
data de assinatura execution date
data de balano as of/at the date of
data de colocao closing
data de corte cut-off date
data de criao, (do emprstimo)origination date
data de desembolso advance date; disbursement date
data de entrega dos documentosdate of delivery of the documents
data de fechamento de cmbio date of closing of exchange
data de ingresso de recursos date of entry of funds
data de lanamento pricing
data de liqidao settlement date
data de processamento, (ind.) production date
data de trmino expiration date
data de validade, (ind.) shelf-life
data de vencimento due date; maturity date; expiry date
data de vigncia effective date
data do evento milestone date
data do lanamento date of entry
data em que foi feita a proviso accrual date
data limite para ingresso nas divisas deadline for currency entry
data mxima de ... at the latest on ...
data mxima vnia with all due respect
datado da mesma data deste instrumento of even date herewith
data-limite cut-off date
dativo court-appointed (curador dativo)
DCN, (Dirio do Comrcio Nacional) Journal of the National Congress (in US The Congressional Record)
de acordo acknowledged and agreed
de acordo, (no final do instrumento) we agree; I (we) acknowledge receipt and agree to the terms
de acordo com in compliance with; pursuant to
de acordo com a lei under; as mandated by law
de acusao charges; accusation; plaintiff
de como assim o disseram nothing else was stated
de cujus the deceased
de direito privado of private law
de direito pblico of public law
de forma eqitativa as equitably appropriate
de forma tal que as a result; so as to
de ofcio on its own initiative and authority; voluntarily
de plano immediately; forthwith
de pleno direito by operation of law; ipso jure; legally
de ponta a ponta end-to-end
de volta estaca zero back to square one
debnture debenture; debenture bond
debnture conversvel convertible debenture
debnture escritural book debenture
debnture preferencial conversvel convertible preferred debenture
debnture subordinada subordinated debenture
debenturista debenture holder
dbito civil tort
dbito garantido afetado guaranteed affected debt
dbito mobilirio tax liability
decadncia statute of limitations; erosion (deteriorao)
decadncia, (perda de um direito processual) loss of a procedural right; lapse
decadencial, (adj.) preclusive
decidir to come to a decision regarding
decidir, (uma questo) to decide on; to resolve
decido my decision follows (judge)
dcimo-terceiro salrio 13th salary
deciso, (1 instncia) judgment (municipal); verdict (criminal); sentence (penalty)
deciso, (2 instncia) decision (state)
deciso, (3 instncia) decision (supreme)
deciso arbitral arbitration award
deciso de juiz 1st instance judgment (municipal); verdict (criminal); sentence (penalty); 2nd instance decision (state); 3rd instance decision (supreme)
deciso de plano decision made without hearing the parties
deciso empresarial business decision
deciso irrecorrida unappealed decision
deciso irrecorrvel unappealable decision
deciso monocrtica first-instance decision
deciso por maioria de votos majority decision
deciso publicada em separado, (Dir. Proc.) slip opinion
deciso transitada em julgado final and unappealable
deciso, deliberao resolution (in meetings)
deciso, laudo, adjudicao award
declarao representation; statement
declarao a menor understatement
declarao praa public announcement
declarao cadastral settlement of record
Declarao Cadastral da Secretaria de Estado dos Negcios da Fazenda, (DECA) Statement of Record of the State Treasury Affairs
declarao de alienao de participao societria statement of disposal of corporate interest
declarao de bens statement of assets; profit and loss statements; estate tax return
declarao de dependncia statement of the facilities
declarao de desimpedimento no-liability statement
declarao de despacho aduaneiro customs clearance certificate
declarao de falncia adjudication of bankruptcy; bankruptcy decree
declarao de importao de aeronave aircraft import license
declarao de imposto de renda personal tax return
declarao de imposto de renda, (PF) income tax return
declarao de renda tax return
declarao de renda conjunta joint return
declarao de renda em separado separate return
declarao de voto vencedor concurring opinion
declarao e garantia representation and warranty
declarao em duas vias statement in duplicate
declarao equvoca misrepresentation
declarao inexata misstatement
declarao intencionalmente falsaintentional misrepresentation
declarao juramentada affidavit; sworn statement
declarao oficial affidavit
Declarao para Codificao de Atividade Econmica Statement for Classification of Economic Activities
declarante promitente committing declaror
declarar to state
declarar a menor, (lucros) to understate (profits)
declarar e afirmar to depose and say
declarar e garantir to represent and warrant
declarar renda to report income
declarar voto to declare vote
declinar a competncia to allege lack of authority
declnio decline
decodificador de sinais de satlitesatellite signal decoder
decompilao, (informtica) reverse-compilation
decompilado, (informtica) reverse-compiled
decomposio breakdown (interest rate)
decorrer de to arise from
decretao ruling
decretao de falncia adjudication of bankruptcy
decretao de quebra adjudication of bankruptcy
decretar falncia petition in bankruptcy ruled; to decree bankruptcy
decreto decree
decreto executivo executive order
decreto-lei decree-law
dcuplo factor of ten
decurso de prazo lapse of time; statute of limitations; time barred
decurso de tempo lapse of time
dedetizao fumigation
dedetizar to fumigate
dedutvel de imposto, (adj.) tax-deferred
deduzido minus
defasagem gap; shortfall
defeito, (de material e fabricao)defect
defensivos agrcolas crop protection products
defensor dativo court-appointed defense attorney
defensoria pblica legal aid
deferido, (adj.) granted; conceded; approved
deferir to grant
defesa defense; answer; plea
defesa da concorrncia antitrust matters
deficincia shortcoming
dficit accrued loss; shortfall; deficit
dficit oramentrio budget deficit
definio geral general statement (of relationship principles)
definitivo firm
deflao deflation
deixar de to refrain from; to fail to
delegao remanding; delegation
delegao de poderes, (marketing) empowerment
Delegacia da Receita Federal Federal Revenue Office
delegacia de estrangeiros police registry office for foreigners
delegacia de polcia police station; police precinct
Delegacia Regional da Receita Federal Federal Revenue Regional Office
Delegacia Regional de So PauloSo Paulo Regional Office
Delegacia Regional do Trabalho Regional Labor Office
delegado de polcia police precinct chief; precinct chief
delegado presidente police chief
delegar to delegate; to remand
deliberao, (AGO/AGE) resolution
deliberao social corporate resolution
deliberar to transact business (em reunio); to resolve; to decide
delimitao de rea area extent
delito offense
delito penal criminal offense
demanda claim; litigation; prosecution; demand
demanda de ttulos book demand
demanda no atendida excess demand
demandante claimant
demarcao delineation
demisso dismissal (pelo empregador); lay-off; resignation (pelo empregado); termination; severance; discharge
demisso em massa sweeping layoff
demisso por extino de cargo redundancy
demisso por justa causa dismissal with cause
demisso sem justa causa dismissal without cause
demissionrio retiree
demitir, (vb) to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance
demitir-se, resignar-se to resign
demonstrao consolidada consolidated statement
demonstrao contbil accounts
demonstrao da conta de lucros e perdas profit and loss statement
demonstrao da conta de resultados income statement
demonstrao das mutaes do patrimnio lquido statement of changes in net worth position
demonstrao de lucros retidos appropriation account
demonstrao de mutaes patrimoniais statement of changes in financial position
demonstrao de origens e aplicaes de recursos statement of origin and appropriation of funds; source and application of funds statement (funds statement); fund sources and investments statement
demonstrao do resultado income statement; profit and loss statement
demonstrao dos lucros ou prejuzos acumulados accrued profit and loss statement
demonstrao(es) statement(s)
demonstraes financeiras financial statements
demonstrativo de conta de lucros e perdas profit and loss statement
demonstrativo de lucros e perdasearnings statement; profit and loss statement
demonstrativo de origens e aplicaes de recursos sources and application of funds statement
demonstrativo de pagamento statement of payment
demonstrativo de tributos em atraso overdue tax chart
demonstrativo dos fatos statement of facts
demorado time-consuming
denominao social corporate name; company name
dentro de x dias contados de within x days from
dentro do prazo de x dias aps ...within a period of x days after ...
denncia accusation; information; charge; indictment; denunciation; filing for public land
denncia cheia eviction with good cause
denncia condicionada eviction for good cause
denncia espontnea eviction without cause; voluntary disclosure (voluntary admission or confession by someone who did not pay tax, etc.)
denncia vazia eviction rights; the lessors right to repossess the leased property without stating reasons
denncia, taxa, encargo, acusao criminal charge; denouncement; denunciation; termination (contrato)
denunciao caluniosa malicious prosecution
denunciao da lide third-party practice; third-party summons
denunciado third-party defendant
denunciante third-party plaintiff
denunciar, (contrato imob.) to assert eviction rights
denunciar, (vb) to terminate (contrato)
denunciar lide to implead
departamento office
Departamento de Capitais Estrangeiros Foreign Capital Department
Departamento de Justia Public Prosecutor
departamento jurdico interno in-house legal staff
departamento pessoal human resources department
dependncia(s) premise(s); establishment(s)
dependentes dependents
depender to be contingent on
deperecer to decline; perish; extinguish
depoente deponent
depoimento testimony
depoimento pessoal personal deposition
depor, (vb) to render a deposition; to depose
depositar to apply for registration; to file with; to file for registration of a trademark (marca); to post to an account (em conta)
depositrio depositary; custodian; bailee; escrow agent
depositrio de aes escrow agent
depositrio de documentos ou livros depositary
depositrio fiel depositary
depositrio infiel breach of duty; negligent bailee; unfaithful depositary in breach of duty; faulty bailee
depsito warehouse; deposit (dinheiro, cheque); security deposit (aluguel)
depsito a prazo time deposit
depsito a ttulo de cauo escrow account; collateral account
depsito vista call deposit; demand deposit; cash deposit (em espcie)
depsito alfandegado pblico public customs warehouse
depsito bancrio vista bank deposit in cash
depsito elisivo preventive deposit
depsito em garantia escrow; collateral
depsito especial alfandegado special customs warehouse
depsito interfinanceiro, (DI) interbank deposit
depsito judicial bond; court deposit; judicial bond; deposit in court
deprecado the judge to whom a precatory letter is addressed
deprecante, (carta precatria) petitioner
depreciao depreciation; write-down; devaluation
depreciao acumulada accrued depreciation
depreciao individualizada de bens segregated depreciation of assets
depreciao linear straight-line depreciation
depreciao real actual depreciation
depreciar to detract from the value
depreciar substancialmente to materially detract from; to materially depreciate
depresso depression
deputado congressman; deputy; representative
DER, (Depsito Especial Remunerado) special interest-bearing deposit
derivado de petrleo oil products
derivados by-products
derrubar a inflao to whip inflation
desabonar to adversely affect ones reputation
desacato contempt
desacato autoridade contempt of court
desacelerao dos negcios unwinding of business
desafetao withdrawal from public access and use
desaforamento dismissal; change of venue (court dismissal of a case for reinstatement at another court)
desagiado discounted
desgio discount
desgio em investimento divestment
desapropriao expropriation (without compensation); condemnation (with compensation)
desaquecendo, (mercado de capitais) bearish
desarquivamento reopening
desarquivar to reactivate a case; to reopen a case
descabido unreasonable
descadastrar-se to unregister
descaminho improper clearance
descanso semanal remunerado, (DSR) remunerated weekly day-off
descarregamento discharge
descendente, (em testamento) issue
descentralizao decentralization
desclassificao da infrao reduction of charges
descoberto overdraft
desconcentrao diversification
desconsiderao da personalidade jurdica disregard of corporate entity; piercing of the corporate veil; disregard doctrine
desconsiderao de personalidade da empresa piercing the corporate veil doctrine; disregard doctrine
desconstituio, (obrigaes) dissolution
desconstituio de acrdo reversal of decision
desconstituir a separao patrimonial to pierce the corporate veil; to disregard the legal entity
desconstituir obrigao to dissolve an obligation
descontar to cash; to redeem (duplicatas); to discount trade acceptance (duplicatas)
desconto de emisso issue discount
desconto de ttulos cashing of drafts
desconto fiscal tax rebate
descontos e dotaes buying loader
descredenciamento disqualification; disaccreditation
descrio de cargo job description
descrio de imvel metes and bounds description
descrito, caracterizado e confrontado described, identified and defined
descumprimento failure to comply
desde logo forthwith
desde que provided that
desdobramento breakdown (estatsticas); splitting (aes); split
desdobramento de um ttulo maior baby bonds
desdobrar to give details; to break down (as statistics); to split (shares)
desembaraar mercadorias to clear through customs
desembarao clearance
desembarao aduaneiro clearing through customs; customs clearance
desembargador superior court judge; appeals court judge; judge of high court; associate justice
desembolso outlay; disbursement; advance; expenditure
desembolso de capital capital outlay
desembolso de capital inicial initial cash outlay
desempatador third arbiter; tie-breaker
desempatar to break a tie
desempenhar atividades to carry out ones activities; to engage in activities
desempenho performance
desempenho de funo job performance
desempenho gerencial management performance
desempenho no trabalho work performance
desemprego unemployment
desencadear to break out; to unleash
desenho, (direito autoral) character
desentranhar to separate (a case); to retrieve; to detach; to release; to severe
desenvolver atividades to conduct ones activity; to carry out ones activities
desenvolvimento development
desenvolvimento de equipe team building
desenvolvimento de executivos executive development
desenvolvimento organizacional organizational development
deserto, (recurso) abandoned; vacated
desestatizao denationalization; privatization
desestatizar to return to the public sector; to bring public; to privatize
desestmulo disincentive
desfalque embezzlement
desfazer uma obrigao to dissolve an obligation
desgastante straining
desgaste normal wear and tear
desgaste pelo uso normal normal wear and tear
desdia negligence
design de embalagem packaging design
designao assignment
designao de julgamento scheduling of judgment
designao de pauta inclusion in the trial docket
designar data para to set a date for
desigualdade inequality
desimpedimento vacation
desimpedir to vacate
desinsetizao e desratizao insect and rat extermination
desinvestimento divestiture
desistncia discontinuance; relinquishment; waiver
desistncia de withdrawal of
desistncia de feito voluntary discontinuance of a case
desistncia de negociaes withdrawal from negotiations
desistir to waive; to give up; to discontinue; to forgo
desistir de ao to withdraw; to discontinue proceedings
desistir de apelao to withdraw an appeal
desistir de contrato to desaffirm a contract
desleal unfair
desligamento withdrawal; separation, termination (em geral); dismissal (trab.)
desligar to discharge from professional duties at
deslocamento roaming
desmembramento subdivision; land parcelling (de terras)
desmembrar to separate
desmobilizao de ativos removal from the assets; sale of assets
desmobilizao de recursos reversal of resources
desmonetizao demonetization
desmontado completely knocked down (CKD); disassembled
desmontagem dismantling (provisional installations)
desmonte blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual)
desocupao vacancy; vacation
desocupao de imvel vacancy of property
desocupar to vacate
desonerao release
desonerado free of something
despachante forwarder; forwarding agent; expediter; go-between; intermediate agent; broker
despachante aduaneiro customs clearing agent; customs broker; customshouse broker
despachar com juiz to meet with the judge in chambers
despacho order
despacho aduaneiro customs clearance
despacho alfandegrio customs clearance
despacho com juiz private audience with judge
despacho de mero expediente routine order
despacho definitivo final order
despacho denegando ou no seguimento de recurso writ of certiorari
despacho interlocutrio interlocutory order
despacho judicial order; customs clearance
despacho liminar order
despacho ordinatrio a mere procedural decision within a case
despacho saneador conclusive opening order
despedida arbitrria arbitrary dismissal
despejar to dispossess; to deprive; to strip (of possession)
despejo, evico eviction; ejectment
despencar to take a nose-dive
despesa acessria ancillary charge
despesa administrativa overhead
despesa bancria bank charge
despesa com mdicos e dentistasmedical and dental care expense
despesa com mudana moving expenses
despesa de representao business entertainment expense
despesa de subsistncia living expenses
despesa desembolsada out-of-pocket expense
despesa eventual non-recurrent charges
despesa financeira interest expenses; financial expense
despesa locatcia service charge
despesa operacional business expense; operating expense
despesa ordinria recurrent charges; recurring charges
despesas outlays; expenses; costs
despesas administrativas clerical expenses
despesas aduaneiras customs expenses
despesas do exerccio seguinte expense forecasts
despesas gerais overhead
despesas gerais indiretas overheads
despesas incorridas com a antecipao, (emprest.) broken funding costs
despesas particulares que correm por conta da companhia, (com clientes, viagens, hotis) expense account
desprezar, (alternativa) to shun
desprovido de devoid of
desprovimento denial
desregistro deregistration
desregulamentao deregulation
destacar to point out; to withdraw (from total face value)
destacar capital to allocate capital
destacar um valor, (carta de crdito) to withhold an amount
destaque, (capital) allocation
destaque, (legislativo) motion
destinao allocation
destinar to allocate; to earmark
destinatrio addressee
destino disposal
destituir to withdraw; to dismiss; to remove from office
desvalorizao depreciation; devaluation
desvalorizar to devalue; to depreciate
desverticalizar to downsize
desviar to siphon off
desvio misuse; diversion; depletion; drain (currency, gold); embezzlement
desvio de dinheiro misuse of funds
desvirtuar to misrepresent; to misstate; to pervert; to denature; to adulterate; to distort; to diminish; to belittle
deteno imprisonment
deteno domiciliar house arrest
determinao resolve
determinao de lucros profit assessment
determinao de valor pricing
determinaes de cdigo codal articles
devedor borrower; debtor
devedor hipotecrio mortgagor
devedor principal primary obligor
dever de diligncia duty of diligence
dever de ofcio in the line of duty
deveres duties
devido, (adj.) owing; outstanding; payable; due
devido processo legal due process of law
devoluo refunding (recursos); remanding (processo)
devoluo de depsito judicial refund of court deposit
devoluo de dinheiro refund
devoluo de imposto tax refund
devoluo de lucros indevidamente ganhos disgorgement
devoluo de prazo reestablishment of term in proceedings due to good cause
devoluo de preo rebate
dexindexao deindexation
dia alternado intermittent day
dia bancrio banking day
dia civil calendar day; civil day
dia consecutivo calendar day; consecutive day
dia corrido consecutive day; running day
dia de estadia em porto lay day
dia decorrido day elapsed
dia do ano civil calendar day
dia santificado religious holiday
dia til business day (USA); working day (GB)
diria per diem
dirio daybook; ledger; logbook; journal (contab.)
Dirio da Justia, (DJ) Court Gazette; Justice Gazette
Dirio da Unio Federal Gazette
Dirio Oficial da Unio, (D.O.U.) Official Gazette of the Federal Executive
Dirio Oficial do Estado, (D.O.E.)Official Gazette of the State
dica tip; tipster (quem d a dica); tippee (quem recebe a dica)
difamao defamation; slander; libel
diferena a maior balance
diferena a menor shortfall
diferena de ndice index difference
diferena salarial salary differences
diferena salarial como paradigma comparative wage difference
diferencial, (marketing) competitive edge
diferentemente conversely
diferido deferred charges, deferred assets (subst.); deferred (adj.)
diferimento deferral
diferimento, dilao, prorrogaodeferral; deferment; extension
dificuldades financeiras financial straits
dificultar to hinder
difuso disclosure; broadcasting
difuso televisiva na faixa de VHF ou UHF VHF or UHF television broadcast
digno worthy
dilao deferment; postponement
dilao probatria probational deferment
diligncia verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process
diligenciamento expediting; follow-up
diminuio dilution, depression (ativos)
diminuio de ativo dilution of assets
diminuir perdas to depress damages
dinmico energetic
dinheirama money bonanza
dinheiro cash
diplomado em letras bachelor in liberal arts
direito a um crdito futuro reversionary interest
direito adjetivo adjective law
direito adquirido vested right; grandfathers right
direito autoral copyright
direito cogente, (jus cogens) cogent rule
direito comparado comparative jurisprudence
direito compensatrio countervailing duty
direito consuetudinrio customary law; common law
direito contratual contract law
direito creditrio credit right
direito creditrio de exportao export credit right
direito das obrigaes contract law
direito de compensao right of set-off
direito de evico covenant of quiet enjoyment
direito de garantia security interest
direito de licena hereditria grandfathered license
direito de livre iniciativa freedom of enterprise
direito de participao ownership interest; equity interest
direito de preferncia right of first refusal (aquisio); preemptive right (subscrio); first option
direito de prioridade, (patente) priority claim; prior claim
direito de propriedade industrial industrial property right
direito de recesso right to withdraw
direito de recurso right of recourse
direito de reembolso recourse; right of recovery
direito de regresso right of recourse; right of set-off
direito de rplica right of rebuttal; right of rejoinder
direito de reproduo copyright
direito de reserva key money
direito de reserva de localizao, (imob.) sperata rights
direito de reteno lien
direito de reverso caucionado pledged recovery right
direito de saque drawing right
direito de seqela right of pursuit
direito de subscrio subscription right
direito de subscrio adquirido vested stock
direito de sucesso right of survivorship
direito de transferncia conjunta drag-along right
direito de venda conjunta tag-along right
direito difuso natural right
direito escrito statute law
direito eventual contingent right
direito inalienvel inalienable right; undisposable right
direito lquido e certo unquestionable right; certain and uncontested right
direito material substantive law
direito objetivo natural law
direito patrimonial asset interest
direito patrimonial disponvel disposable equity right
direito patrimonial restrito restricted stock
direito positivo statutory law
direito potestativo unilateral right
direito probatrio law of evidence
direito processual procedural law
direito real in rem right
direito real de garantia in rem guarantee
direito real sobre bens mveis security interest in assets
direito regressivo collection right
direito societrio corporation law
direitos alfandegrios, (ou aduaneiros) customs duties
direitos alfandegrios compensatrios countervailing duties
direitos antidumping antidumping duties
direitos antidumping definitivos definitive duties
direitos antidumping provisrios provisional duties
direitos minerrios mining properties
diretiva management strategy
diretor chief officer, executive officer, officer (S.A.); director (Ltda.)
diretor administrativo administrative officer
diretor com conflito de interessesinterested officer
diretor comercial commercial officer
diretor de rea divisional director
diretor de compras purchasing officer; procurement officer
diretor de informtica chief information officer (CIO)
diretor de mesa presiding officer
diretor estatutrio director appointed pursuant to the bylaws
diretor financeiro chief financial officer (CFO)
diretor geral managing officer; controlling officer
diretor industrial industrial officer
diretor jurdico general counsel
diretor tcnico technical officer
diretor vice-presidente vice chief executive officer
diretor-executivo, diretor-presidente chief executive officer (CEO) (S.A.); director president (Ltda.); managing director
diretoria executive office; executive committee; executive board; officers committee; executive office; board of governors (Banco Central)
diretoria de uma universidade do Estado regents
diretoria executiva executive committee
diretor-superintendente managing officer (S.A.); managing director (Ltda.); director superintendent
diretrizes guidelines
dirigente manager
dirigente sindical union leader
dirimir to settle
discagem dial-up
discordante, (adj.) dissident; dissenting
discreto discrete; discreet
discricionariedade leeway
discriminao discrimination
discriminao de preos price discrimination
discusso judicial litigation
dispararar, (preos) to sky-rocket
dispndio capitalizvel capital expenditure
dispensa dismissal; waiver; discharge (pagamento); lay-off
dispensa de perdas e danos loss damage waiver (LDW)
dispensa de perdas por coliso collision damage waiver (CDW)
dispensar, (vb) to waive; to dismiss; to discharge
disperso, (de aes) dilution
disponibilidade do dividendo economic/legal dividend availability
disponibilidade econmica actual access to the money
disponibilidades available funds; cash availabilities; cash equivalents
disponibilidades financeiras available cash
disponibilizar, (aes), (passar a ter o direito de exercer uma opo) to vest (ex.: 5% of the shares were vested immediately when granted)
disponvel cash (subst.); available, disposable (adj.)
disposio discharge (de resduos); willingness; provision
disposio transitria temporary provision
dispositivo device; gadget; provision
disposto a to be willing to
dissdio coletivo labor dispute; collective bargaining
dissimular to disguise
dissoluo winding-up (sociedade); dissolution (contrato)
dissolver contrato to terminate a contract
distrao, (desvio) misappropriation
distrato termination; articles of dissolution
distrato de locao termination of rental contract; dissolution of lease
distrato social articles of dissolution
distribuio aftersale (marketing)
distribuio de justia meting (out) of justice
distribuio de lucros profit allocation; profit distribution; payment of profits
distribuio de recursos humanosallocation of human resources
distribuio de resultados dividend distribution
distribuio de trabalhos assignments
distribuio disfarada de lucros disguised distribution of profits
distribuio do espao, (eng. civ.)space relationships
distribuio em fitas de vdeo home video distribution
distribuio por dependncia distribution to a specific court
distribuidor stock dealer; dealer (auto)
distribuidor, (de ttulos) dealer
distribuidor, (lanamento de ttulos) underwriter
distribuidor da justia federal federal court distributor
distribuidor forense court distributor
distribuidora de ttulos e valores mobilirios securities dealership
distribuir aes to allot shares
distribuir em juzo to distribute to court; to bring against; to file
distrito da culpa district where charged or indicted (penal law)
distrito policial precinct
diuturno long-lasting
divergncia conflict; dissension
divergente divergent; conflicting
diversas vias multiple counterparts
diversidade de fora de trabalho workforce diversily
dvida debt; arrearages
dvida ativa da Unio, (DAU) federal overdue tax liability; federal debt roster; federal collectible debt; federal debts payable
dvida atribuvel attributable debt
dvida de recebimento duvidoso bad debt
dvida de valor adjustable cash debt
dvida elegvel qualified debt
dvida externa foreign debt; external indebtedness
dvida fundada budgeted debt
dvida garantida purchase money indebtedness
dvida lastreada secured debt
dvida lquida e certa certain and indisputable debt
dvida pecuniria fixed cash debt
dvida privilegiada senior debt
dvida solidria joint debt
dvidas ativas e passivas outstanding debts and credits
dividendo dividend; bonus
dividendo antecipado, dividendo intermedirio interim dividend
dividendo cumulativo cumulative dividend
dividendo de acesso stapled stock
dividendo fixo fixed dividend
dividendo intercalar periodical dividend
dividendo obrigatrio compulsory dividend; mandatory dividend
dividendo prioritrio priority dividend
dividendo provisrio interim dividend
diviso de assuntos internacionais international affairs division
diviso de tarefa work breakdown
divisibilidade das disposies severability
divulgao de informaes reporting
divulgao, revelao, evidenciao, (contab.) disclosure; publicity
divulgar release to the public; to report
do comrcio commercial employee
do conhecimento, informao ou no entender to the best knowledge, information and belief of
do que dou f which I hereby certify
do Seguro Social, (INSS) Debt Clearance Certificate by the National Social Security Institute (INSS)
doao bequest (by will); gift; donation (to a charity); endowment
documentao contratual contract documents
documento deed
documento de confirmao de transao confirmation letter
documento de constituio incorporation document
documento probatrio evidentiary document
doena profissional occupational disease; occupational injuries
dlar ouro dollar with gold clause
dlar-convnio clearing dollar
dolo criminal intent; fraudulent intent; malice; willful misconduct; intentional misconduct; deceit
doloso felonious; fraud; mens rea
domiclio domicile (company); primary residence
domiclio fiscal tax home
domnio equitable ownership (til); full title; ownership; useful title; command
donatrio donee; recipient
dono do mico old maid (jogo)
dossi, arquivo file; docket; brief
dotao oramentria appropriation
douta curadoria guardian ad litem
doutrina books of authority; legal writing; doctrine; jurisprudence; authority
doutrinador commentator; jurist
DSR, (descanso semanal remunerado) remunerated weekly day off
duodcimo estimated tax prepayment
dupla cidadania dual citizenship
duplicata trade acceptance bill
duplicata a pagar accounts payable (trade)
duplicata a receber accounts receivable (trade)
duplicata com proporo de garantia a 120 trade bill guaranteed at a 120/100 ratio
duplicidade de pagamento double payment; overpayment
duplo fundo, (naveg.) bottom plating
duplo grau de jurisdio appealable at 2nd instance
duradouro longlasting
durante a viagem enroute
durante a vigncia de for the term of
durante o prazo de X dias for a term of X days
e ainda and further
e outro et alius
e outros et alia
e seguintes et seq.
e, para constar in witness whereof
E, por estarem assim justas e contratadas, assinam as partes... in witness whereof
E.R.D., (expedir, registrar, distribuir) 1) to be issued, registered and distributed
E.S.N.P., (e sendo necessrio provar) and if necessary will prove
E.T., (em tempo) postscript
earn-out earn-out
economia de escala economy of scale
economia em crise, declnio slumping economy
economia informal underground economy
economia mista quasi-public
economia outrora enfraquecida once-staggering economy
economia paralela black economy
economia planificada command economy; controlled economy; planned economy
economia popular welfare
economias cessantes loss of earnings
econmico, financeiro equity flow; cash flow
edio, (inf.) release (software)
edificaes em construo construction in progress
edital public bidding; public notice; bidding rules; request for proposal
edital completo public announcement
edital de concorrncia invitation to bid; public notice; public bidding rules
edital de contratao de consultores competitive selection process for consultancy services
edital de convocao, (AGO) call notice; summons notice
edital de licitao, concorrncia invitation to bid; call for tender; request for proposal (RFP)
edital de oferta offer notice
editar, (leis) to enact
editora publishing company
efeito da condenao punishment
efeito devolutivo remanding effect
efeito suspensivo supersedeas; suspensive effects; stay of proceedings
efetivao consummation
efetivar, executar, efetuar, realizar to carry out
efetividade, (registro), vigncia effectiveness
efetivo actual
eficcia effectiveness
eficcia pessoal personal effectiveness
eficincia efficiency
egrgio illustrious; distinguished
elastrio, (fig) concordata
eleitos para um perodo de ___ anos elected for a term of office of ___ years
elemento da rede de pacotes, (telecom.) unbundled network element
elemento de conexo connecting factor
elemento do ativo assets item
elemento do ativo/passivo assets/liability item
eletroduto, (telecom.) conduit
eletro-eletrnicos, (aparelhos) consumer electronics
elevada participao no mercadohigh market share (antitrust)
elidir to supress
eliminar a inflao to put an end to inflation
eliso de tributos tax avoidance
eliso fiscal tax avoidance
em aditamento a as an addendum to
em alta bullish
em andamento in progress; in process; under way
em aquecimento bullish
em atraso in arrears
em baixa bearish
em bases comutativas on an arms length basis
em bases correntes on a pay-as-you-go basis
em bases puramente comerciais on an arms length basis
em benefcio for use
em benefcio de x in behalf of x
em cada caso especfico on a case-by-case basis
em campo, (obra de eng. civil) on-site
em conjunto jointly
em conjunto e separadamente jointly and individually
em conluio in collusion with
em conseqncia de as a result of
em contraprestao por ... in consideration for (services)
em contratos in every contract
em cumprimento in fulfillment of
em curso in progress; to be under way at
em decorrncia de resulting from; as a result of
em desfavor de to the detriment of
em epgrafe in caption
em execuo in progress; on the way
em exerccio, (adj.) acting; in office (councilmembers); existing officers (directors)
em face de in light of
em favor de to deposit with; made out to (check)
em f pblica under seal
em flagrante in flagrante delicto (in the act, caught red-handed)
em fls., (sem n, em peties), (jur.) set out on record
em forma pblica, por instrumento pblico under the seal
em funcionamento, (adj.) operating
em garantia as security
em harmonia com in a manner consistent with
em litgio, (adj.) threatened
em mos personal delivery
em nome de on behalf of; as agent for
em nome prprio pro se
em oposio a challenging
em plenrio full commission
em pleno efeito e vigncia in full force and effect
em pleno vigor e efeito in full force and effect
em prejuzo/detrimento at the expense of
em produo on stream
em qualquer outro lugar elsewhere
em regime de competncia on the accrual basis of accounting; accrual method
em seguida, de imediato forthwith
em testemunho da verdade as witness of the truth
em testemunho do que as witness whereof
em todos os seus termos in its entirety
em ltima instncia ultimately
em vigor in effect
em virtude de by reason of
embalagen de x unidades, (disponvel em ...) x-count package (available in ...)
embarcador shipper
embargado respondent
embargante movant; defendant
embargo monitrio motion staying; monition action
embargos motion; appeal; plea; injunction
embargos arrematao motion to stay judicial sale
embargos execuo motion to stay execution
embargos sentena motion to modify judgment
embargos de declarao request for clarification; motion to clarify; motion for clarification of judgment; petition for clarification
embargos de devedor motion to stay collection (filed by the debtor)
embargos de divergncia request for resolution of the conflict in decision; motion (because of split decision);appeal; divergence appeals
embargos de execuo de sentena respite
embargos de terceiro opposition by third party
embargos de terceiro prejudicadothird-party defense; third-party intervention
embargos infringentes request for a rehearing en banc; motion for rehearing en banc; motion to reverse or annul
embargos infringentes dos julgados request for reconsideration
embarque de mercadorias shipping of goods
embarque parcelado shipment in installments
embutido embedded
emenda amendment
emenda oramentria budget amendment
emendar to amend
ementa summary; headnote
ementa de sentena docket
eminentes ministros/colegas distinguished brethrens
emisso de ttulos no exterior issue of securities abroad; issue of securities on the international market
emisso primria maiden issue; IPO
emissor issuer; emittent (maker); drawer
emissora broadcaster
emitente issuer (notes); emittent (maker); drawer
emitir to draw against; to issue
emitir cheque to write a check
emitir papagaio, (gria) kite (slang)
emolumento(s) fee(s); due(s)
empate draw; standoff
empate de votos tie vote
empate na votao tie
empatia empathy
empenhante pledgor
empossar, (um Ministro) to invest in office; invested in office
empreendimento endeavor; undertaking; engagement
empreendimento conjunto joint venture; joint undertaking
empregado employee
empregado avulso freelance worker
empregado dispensado, (trab.) leaver
empregado em posies estratgicas key employee
empregado estvel employee with tenure
empregado que ganha horas extras non-exempt employee
empregado que no ganha horas extras exempt employee
empregado sindicalizado unionized employee
empregador employer
emprego de meio perodo part-time job
emprego de perodo integral full-time employment; full-time job
empreguismo spoils system
empreitada global full-job contracting
empreitada(o) contract work; contract job
empreiteira(o) contractor
empresa enterprise; company; corporation; concern
empresa comercial exportadora trading company
empresa controlada affiliate; controlled company
empresa de auditoria e contabilidade accounting firm
empresa de avaliao corporate appraiser
empresa de capital aberto, (ao pblico) open corporation
empresa de capital fechado closed corporation
empresa de capitalizao special savings company; investment capital company
empresa de fachada brass plate; shell company
empresa de fundo de quintal cottage industry
empresa de gaveta off-the-shelf company
empresa de pequeno porte small company
empresa de prateleira off-the-shelf company
empresa de servios pblicos public utilities company
empresa em atividade/funcionamento going concern
empresa espelho, (telecom.) mirror company
empresa estadual state company
empresa estatal/pblica government-owned; government-held company; state-owned company
empresa familiar family-controlled company; family-run company
empresa fantasma dummy corporation
empresa filiada/associada affiliated company; associated company
empresa fraudulenta bogus firm
empresa holding/controladora holding
empresa intermediria pass-through company
empresa jornalstica press and broadcasting company; newspapers company
empresa operadora local, (telecom.) local exchange carrier (LEC)
empresa participante de incorporao constituent company/corporation; merging company
empresa poluidora polluting company
empresa prestadora de servios pblicos utilities
empresa receptora do investimento investment recipient; investee
empresarial negotiation (issue); corporate
empresrio businessman
emprestar de, levantar emprstimo borrow (to)
emprstimo loan
emprstimo a descoberto clean overdraft
emprstimo auto-liquidvel defeased loan
emprstimo colateralizado collateralized loan
emprstimo conversvel convertible loan
emprstimo de aes stock lending
emprstimo de emergncia standy-by loan
emprstimo de liquidao duvidosa bad loan
emprstimo de pessoal secondment
emprstimo em conta-corrente current account overdraft; credit line (US)
emprstimo entre empresas coligadas intercompany loan
emprstimo que gera receitas/resultados performing loan
emprstimo que no gera receitas nonperforming loan
emprstimo rotativo swingline loan
emprstimo sindicalizado syndicated loan
emprstimo-ponte bridge loan
encaixe obrigatrio compulsory payment
encaminhamento routing
encaminhamento de chamada, (telecom.) call forwarding
encaminhar, (vb) to route; to forward; to send; to submit
encaminhar uma chamada, (telecom.) to route a call
encargo acessrio ancillary charge
encargo moratrio default charge
encargo remuneratrio compensation fee
encargos charges
encargos sociais payroll charges
encarte insert
encerramento de associao termination of joint venture
encerramento de atividades discontinuance of activities
encerramento de opes delivery of options
encerrar to be closed; conclude (a suit); complete (instruo)
encerrar atividades discontinue ones activities
encher os bolsos line ones purses
encomendas deliverables
endereo legal address of record
endereo para correspondncia mailing address
endividamento indebtedness
endossante endorser
endossar endorse (to)
endossatrio endorsee
endosso endorsement; secondment (proposta em reunio)
endosso em branco blank endorsement
endosso em preto full endorsement; nominal endorsement; special endorsement
endosso pignoratcio pledge endorsement
endosso sem regresso qualified endorsement; endorsement without resource
endosso-recibo receipt endorsement
enfatizar menos to downplay
engenharia reversa reverse-engineering
engenheiro agrnomo agronomist
engenheiro de alimentos food industry engineer
engenheiro de petrleo engineer specialized in oil
engenheiro mecnico mechanical engineer
engenheiro(a) engineer
enlace link
enquadramento classification
enquadrar to classify; consider; qualify; include; indict, charge; fall under
enquanto permanecer devidos pending settlement
enriquecimento de funo job enrichment
enriquecimento ilcito unjust enrichment; unlawful enrichment
entendimento discussion; construction;stand
entidade aberta de previdncia privada com fins lucrativos open private pension plan companies operated for profit
entidade de caridade fantasma dummy charity
entidade de classe professional association
entidade de direito pblico internostate-owned company
entidade de previdncia privada private pension fund
entidade governamental instramentality
entidade notificada notified body
entidade sem fins lucrativos nonprofit entity
entrada down payment
entrada de recursos inflow
entrada em vigor effectiveness
entrada/sada dimetro diameter inlet/outlet
entrar em concordata to be placed in debt rehabilitation
entrar em vigor take effect; to come into force
entre outros including; but not limited to; inter alia
entrega, (de recursos) availability
entrega das chaves surrender of the keys
entrega fsica physical delivery
entrega rpida de mensagem swift message
entregar, (vb) to surrender; to tender (securities); hand over (imvel)
entreposto warehouse
entreposto aduaneiro bonded warehouse
entreposto industrial industrial warehouse
entresafra off-season; slump period
entrevista coletiva press conference
entrevista de desligamento exit interview
entrevista de sada exit interview
entrevista de seleo selection interview
enunciado n statement
envelope-resposta comercial R-mail (reply-mail)
envidar esforos to exert; to exert ones best efforts to; endeavor ones best efforts to
enxugamento downsizing; downscaling
enxugar a economia to streamline the economy; to turn around an economy
eqidade equity
equilbrio oramentrio budget balancing
equipamento de venda dispensing equipment
equipamento para solda em p powder welding equipment
equipamentos equipment
equiparao salarial salary equation; salary parity; wage parity
equiparar to hold equivalent; to equate; to be tantamount
equipe de apoio, (adm.) back-office
equipe de apoio, (ind.) support staff
equipe de atuao no mercado de derivativos derivatives team
equipe de vendas salesforce
equipe econmica economic team
equipe tcnica technical staff
equivalncia cambial exchange parity
equivalncia patrimonial equity accounting; equity adjustment
erro grosseiro grievous wrong
esboo de partilha draft of distribution
esbulhado wrongfully possessed
esbulho possessrio, turbao wrongful possession; adverse possession; seizure of illegal possession
escada, (gria) straight man
escala salarial salaries scale
escalo echelon
escndalo do oramento budgetgate
escapar to wiggle out of
escoamento outlet
escoamento de material flowing of material
escolaridade education
escopo purview
escopo de fornecimento scope of supply
escoramento, (naveg.) support
escrevente clerk; court reporter
escrevente autorizado authorized clerk
escrevente habilitado qualified clerk
escritas accounts of a company as a whole; accounting records; entry books
escritrio central head office
escritrio registrado, (para bancos) registered office
escritura deed; indenture
escritura com reserva de domnioescrow
escritura de cesso deed of assignment
escritura de compra e venda deed of purchase and sale
escritura de emisso indenture; deed of issue
escritura de participao shopping share
escritura de propriedade deed of property
escritura de venda bill of sale
escritura definitiva de compra e venda, (imob.) final deed of purchase and sale
escritura pblica de declarao unilateral de vontade public deed of unilateral declaration of will
escritura vlida para excusso, (imob.) deed in lieu of foreclosure
escriturao bookkeeping
escriturao do regime de apurao ascertainment bookkeeping method
escriturao mercantil commercial accounting
escriturar to post; to keep record
escrivo, (Cartrio de Notas, Frum) head clerk; court clerk; notary public
escrivo de polcia police precinct clerk
escuta, (em lugares) bug
escuta telefnica wiretapping
esforo consumido input
esmero workmanlike
espao areo air space
espao em branco entre dois pontos, (inf.) detectability
espao para assinatura signature panel
especial upgraded
especialista expert
especialista, perito em urbanismourban expert
espcie ou valor assets or cash
espcie, natureza character
especificaes, (eng. civil) details
especificaes de funo job especifications
especificaes do sistema de climatizao, (imob.) HVAC specifications (heat, ventilation and air-conditioning)
espectro de radiofreqncia, (telecom.) radio spectrum
especulao na baixa bear operation
especulador da baixa bear
especulador na alta bull
esprito de equipe team spirit
esprito empreendedor entrepreneurship
esplio estate
esquema de circulao flow diagram or street
esquema de manipulao do oramento budget-rigging scheme
esquema de pagamento payment schedule
essencialmente materially
esta lei entra em vigor na data de sua publicao this law takes effect on the date of its publication
estabelecer to fix the agenda; witnesseth
estabelecer de comum acordo mutually agree
estabelecimento de foro laying of venue
estabelecimento de metas goal setting; setting of objectives
estabilidade guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos); job seniority
estabilidade de empregos employee tenure
estao de tratamento de efluentes wastewater treatment plant
estacionamento parking lot; parking area
estadia subsistence; living expenses
estado civil marital status
estado da pessoa personal status
estado da tcnica, (M&P) prior art concept
estado de defesa state of emergency
estado de direito rule of law
estado de emergncia state of emergency
estado de necessidade flagrant necessity
estado maior do exrcito army commanding staff
estado tampo buffer state
estagflao stagflation
estagirio legal assistant (usar em livretes, faturas e apresentaes do Escritrio); trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK)
estanque, (naveg.) waterproof
estar alcanando os mesmos nveis to be closing the gap
estar atrasado to be in arrears
estar defasado to move with a lag
estar disposto a to be willing to
estar em condies to be ready
estar em expanso to be thriving
estar enquadrado to be subsumed within
estatal state-owned company; state-owned entity
estatstica de desemprego unemployment figure
estatstica de pessoal personnel data
estatizar to leave the public sector
estatutariamente according to the bylaws
estatutrio, de acordo com as leisstatutory
estatuto status; statute (UK)
estatuto social charter; bylaws (S.A.)
estatuto social da empresa corporate bylaws
estelionato embezzlement; fraudulent larceny; larcenous fraud
estreo one cubic meter
estilo de liderana style of leadership
estimativa de contingncia contingencies are estimated based on
estimativa de custos cost appraisal
estimular, (os negcios) encourage (to)
estimular/favorecer investimentos estrangeiros to welcome foreign investments
estmulo inducement; incentive
estipulante grantor
estipulante direta, (seg.) direct writing company
estipular to provide for
estivagem stowage
estivar stow (to)
estocar to hoard
estoque stock in trade; inventory
estoque de varejo retail inventory
estoque regulador buffer stock
estorno cross-entry; reversal of entry; reversing entry (balano)
estourar a faixa exceed the bracket (to)
estrangeiro alien; foreigner
estranhamente oddly
estratgia de oferta, (leilo) bidding strategy
estrela, produto estrela star
estrutura, (mbito) framework
estrutura de capital capital structure
estrutura organizacional organizational structure
estrutura salarial wage structure
estudo de impacto ambiental, (EIA) environmental impact assessment (EIA)
estufa greenhouse
etapa stage
etiqueta para identificao de fardos tag for bales
evaso de divisas foreign currency drain
evaso fiscal tax dodging; tax evasion
evaso fiscal por meios lcitos tax avoidance; tax planning
evaso ilcita illicit evasion
eventual sporadic; potential; threatened; contingent; any
eventualmente conceivably; perhaps
evico eviction
evico de direitos eviction of rights; dispossession of rights
evidenciao, (contab.) disclosure
evoluir to make progress
exao tax assessment; tax levy; tax collection
ex-adverso ex-litigant
exame mdico physical examination
exarar to issue
exarar um pedido lodge a request
exaurimento de prejuzo fiscal to charge off tax losses
exausto, (contab.) depletion
exaustivamente extensivelly
exceo, (Dir. Proc.) exception; plea
exceo de impedimento
exceo de incompetncia plea of lack of jurisdiction; recusation
exceo de suspeio motion for recusation; disqualification due to bias; motion for recusal/recusation
exceo dilatria dilatory plea
exceo peremptria peremptory plea
exceo, restrio carve-out
excedente de capital capital surplus
exceder to overstep
Excelentssimo The Honorable
excepiente, (a parte que entra com uma exceo) pleader in an exceptio
excepta, (a outra parte na exceo) defendant in an exceptio
excesso de rudo excessive noise level
excesso de subscrio oversubscription
exceta defendant; respondent
excipiente petitioner
excludente, (adj.) supervenient
excludente de punibilidade qualified privilege
excluir responsabilidade to bar a liability
excluso exclusion
exclusivamente solely
exclusivamente para for the sole purpose of
excusso discussion; foreclosure
excutir to foreclose
excutir garantia to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee
excutir hipoteca to foreclose on a mortgage
ex-direito ao provento ex-stock dividend
execuo execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit
execuo de ttulo extrajudicial enforcement of debt instrument
execuo fiscal court claim (or suit) for taxes;tax execution; tax enforcement
executado judgment debtor; execution debtor
executar to carry out; to enforce; to proceed against (garantias)
executar, (uma cauo) to foreclose
executar contrato to perform a contract
executar funes to carry out duties
executar garantia to enforce a guarantee; to sue on a guarantee
executar hipoteca to foreclose on a mortgage
executivo executive (business executive); Executive Branch (Poder Executivo); enforceable
executivo estadual state executive branch
executivo fiscal tax claim
executor, (de obras eng.) developing party
executor de trabalho timekeeper
exemplificadamente including, but not limited to; for example; inter alia
exequatur execution order
exeqente judgment creditor; execution creditor
exeqibilidade, execuo, (sentena) enforcement; enforceability
exeqvel enforceable; practicable; feasible; possible
exercer to perform
exercer, (atividade) to be engaged in
exercer a advocacia to practice law
exercer a funo de to hold the position of
exercer um cargo to discharge duties
exerccio da advocacia legal practice
exerccio de fato e de direito the actual and legal exercise
exerccio financeiro financial year
exerccio fiscal tax year; calendar tax year; fiscal year
exerccio fiscal ou social tax, fiscal or corporate year
exerccio social fiscal year; financial year
ex-fbrica ex-plant; ex-works; ex-fabric
exigncia demand; requirement
exigibilidade liabilities; demandability
exigvel due; liability; payable
exigvel a curto prazo current liability
exigvel a longo prazo noncurrent liabilities; fixed liabilities; long-term liabilities
eximir to exempt; to hold harmless from
eximir de responsabilidade to give immunity from
eximir de, isentar to hold harmless
eximir-se de responsabilidade perante to disclaim
ex-impostos excluding taxes
existente subsisting; existing
existentes ou futuros both current and future
xito obtido successful outcome
ex-ofcio ex-officio
exonerar, (de cargo) to relieve of (post, duties, position)
exordial, pergaminho exordial exordium
expanso expansion; boom
expanso de economia boom
expedio mailing room; shipment
expediente working hours
expedir to dispatch; to issue
experincia capabilities
experincia pessoal track record
expirao expiration
explcita ou implcita express or implied
explorao exploration; exploitation; prospecting; development (oil)
explorador, (aeronaves) operator
explorar to overbill; to operate; to develop; to exploit (a highway)
explorar uma mina to develop a mine
expor put forth
exportao de mercadorias export of goods
exposio de motivos, (E.M.) statement of justification; legislative intent; preamble (lei)
exposto acima expounded on (above)
expresso da verdade in witness of the truth
expresso monetria currency denomination
expressar em, (moeda) to denominate in (currency)
expurgado, (de ndice) expurgated
expurgo expurgation; disregard of effects; write down (of monetary correction)
expurgo inflacionrio understated inflation
exterior offshore (remittances)
extino extinguishment (sociedade de pessoas); disbandment; termination (hipoteca); dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais); liquidation
extino com julgamento do mrito dismissal with prejudice
extino com renncia ao direito de ao dismissal with prejudice
extino de benefcios relevantesloss of material benefit
extino de caso discontinuance of a case; withdrawal of a case
extino sem julgamento do mrito dismissal without prejudice
extino sem renncia ao direito de ao dismissal without prejudice
extinguir dissolve
extinguir um processo dismissal of action; to dismiss a suit or claim
extinto disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company)
extorno de pagamento refunds
extracontabilmente off-record; off-the-book (adj.)
extrair to gather
extrato bancrio bank statement
extrato bancrio consolidado combined statement
extrato da minuta summary of judgment record
extrato de balano summarized balance sheet
extrato de banco statement of account
ex-Unio Sovitica former Soviet Union
F.I.O.S.T., (free in and out stowed and trimmed)
F.O.B., (free on board)
F.T.I., (Fornecimento de Tecnologia Industrial) Industrial Technology Supply
fbrica, usina, instalao industrial plant
fabricao interna internal manufacturing
faculdade permission; option
faixa band (currency); area; zone; bracket
faixa de alta renda high-income bracket
faixa de domnio right of way
faixa salarial salary bracket
falncia bankruptcy
falncia espontnea voluntary bankruptcy
falido bankrupt party
falir to go bankrupt
falsidade ideolgica fraudulent misrepresentation
falsificar os livros/registros to cook the books
falso testemunho perjury
falta de ingresso, (em juzo) de parte indispensvel lack of an indispensable party to a suit
falta grave gross negligence; serious infringement
falta grave e dolo gross negligence and willful misconduct
falta por doena sickness absence; sick leave
faranico over-ambitious
fase de instruo, (ao judicial) discovery stage; evidentiary stage (trib.); fact finding phase (adm.)
fase decisria decision-making stage
fase instrutria evidentiary stage
fase postulatria pleading stage
fatia de mercado market share
ftico(a), (adj.) factual
fato anmalo unforeseen fact
fato do prncipe act of state
fato gerador tax triggering event; generating fact
fato gerador de imposto taxable event
fato relevante material fact
fator de produo input
fatura de honorrios fee statement
fatura pro forma proforma invoice
fatura, nota fiscal bill of sale; bill; debit note; expense account; invoice; take in (gria); statement
faturado, (subst.) seller
faturamento, (ato de faturar) billing; invoicing
faturamento, (da empresa) sales; sales figures; sales results
faturamento bruto gross sales (US); gross turnover (GB)
faturamento bruto de servios gross revenue from services
faturamento lquido net sales (US); net turnover (GB)
faturamento mensal monthly billings
faturar invoice (to)
faturizador factor (factoring company)
Fazenda Estadual State Treasury
Fazenda Nacional National Treasury
fazendrio revenue authorities
fazer a mesclagem das lojas, (imob.) to set out the shop mix
fazer com que to procure; to cause to
fazer fortuna make a billing (gria)
fazer gesto to lobby
fazer jus a to deserve; be entitled; have the right to
fazer negcios doing business
fazer oramento delineate a budget
fazer remisso a to make reference to
fazer seguro take out an insurance for
fazer uma marca passar pela outra passing off of trademarks
fazer valer to enforce; assert ones rights; to assert; to give effect to
fazer valer quaisquer rendimentosgive effect to any proceeds
f pblica public credit; full faith and credit; public faith
fechamento de cmbio exchange closing
fechamento de capital buyout; delisting of shares
fechamento do mercado close of trading
fechar em alta recorde to close at an all-time high
fechar o cmbio to close the exchange
fechar o capital to go private
feriado forense court recess; court holiday; legal holiday
feriados holidays
frias vacation
frias coletivas blanket vacations
frias forenses court recess
frias proporcionais proportional vacation; pro rate vacation days
frias vencidas unused earned vacation days
ferir to contravene (law or provision); to offend (the merits)
ferramentas de migrao, (inf.) migration tools
ferramentas de suporte de deciso decision support tools
fiador guarantor (de garantias em geral); surety (de fiana)
fiana surety; lease guarantee (real estate)
fiana bancria bank guarantee (gen.)
fiana, termo de responsabilidadebond; security
fibras ticas, (telecom.) fiber optics
fica neste ato estabelecido witnesseth
fica sem efeito becomes null and void
ficando estabelecido que provided that
ficar insolvente to go into receivership
ficar s no nada a comentar... stonewalling
ficha cadastral record
ficha de auditoria summarized report; summary due diligence report
ficha de averbao approval form
ficha de breve relato summary card
ficha de cadastro company registration form
ficha de dados cadastrais corporate/individual data form
ficha de entrevista de candidatosinterview evaluation form
ficha(s) record(s); report
ficha-cadastro enrollment form
ficto notional
fideicomissrio trustee (trust)
fideicomisso trust (testamentary); entailment
fidejussrio, (adj.) fidejussory
fidcia trust
fiducirio trustee
fiel cumprimento de full compliance with
fiel cumprimento de contrato full performance of an agreement
fiel depositrio trustee (indenture); bona-fide depositary
fiel e exato, (cpia) true and correct
fiel execuo true performance
fiel guarda e conservao in custody and for safekeeping (pledge)
fileiras do Congresso ranks
filho dependente dependent child
filho menor minor child
filhos, (em testamentos) issue
filiao vintenria twenty-year entitlement
filiada affiliate company
filial branch
financiadora finance company
financiamento funding; financing
financiamento ao consumidor consumer credit arrangements
financiamento conjunto cofinancing
financiamento de risco non-recourse financing
financiamento direto direct financing; non-recourse loan; nonrecourse
financiamento externo foreign financing
financiamento imobilizado financing for acquisition of fixed assets
financiar to fund
financiar custos to fund costs
financista financier
firma firm name; trade name; company; signature; concern
firma individual sole proprietorship; proprietorship
firme steady; firm
fiscal tax; fiscal; tax administration office
fiscal aduaneiro custom officer
fiscal de alfndega custom officer
fiscal de contabilidade auditor
fiscal do imposto de renda tax inspector
fiscalizao, vistoria inspection; controlling; supervision; surveyance
fiscalizar to monitor; oversee; superintend
fisco Tax Administration
fita de gravao tape
fita de vdeo home video
fita virgem blank tape
fixao de marca, (mkt) brand awareness
fixao de preos abusivos predatory pricing
fixado em established in; set at
fixo fixed; standing
fixo mensal, (fat.) monthly contingency fee
flambagem, (naveg.) buckling; crippling
flange, (naveg.) flange; rim
flexibilidade flexibility
fluxo inflow
fluxo de caixa, fluxo financeiro cash flow
fluxo de pagamentos payment stream
fluxograma flow chart; flow diagram
folha de antecedentes copy of police record
folha de cotao de moeda rate sheet
folha de pagamento payroll
fonte framework
fonte financeira source of finance
fonte pagadora, (trib.) payer
fora da bolsa off the stock exchange
fora das especificaes not in compliance with
fora-de-estrada off-road
fora de trabalho work force
fora maior force majeure
forma format
forma de pagamento conditions of payment
forma e teor of a form and content
formao training
formao, (de banco) establishment of a bank
formao acadmica educational background
formao de preo composition
formao de quadrilha criminal conspiracy
formal de partilha apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.)
formalidade fair notice
formalidade de procedimento procedural formality
formalizao, (contrato), liquidao fsica, protocolo delivery; formalization
formato legvel por mquina, (inf.) machine-readable format
formulrio form; registration form
formulrio de abertura de conta new account forms
formulrio de registro registration statement
formulrio de solicitao de emprego application form
fornecedor(a) supplier; vendor
fornecido de outras fontes sourced
fornecimento de mo-de-obra supply of manpower
fornecimento global global sourcing
foro jurisdiction; venue; court; annual rent; pension for useful title
foro competente forum conveniens
foro econmico-comercial commercial and economic meeting
foro exclusivo exclusive jurisdiction
foro incompetente forum non conveniens
fortalecer to shore up
fortuna do mar perils of the sea; mishap at sea
frum courthouse; central courts (Central)
fotolito color separations; color separation negatives
frao ideal notional fraction; undivided interest
franquear a palavra offer the floor to
franquia, (seguro) deductible; franchising; agency
fraudar, (lei) to defraud
fraude fiscal tax dodging; tax evasion
freezer vertical vertical freezer
fretador, (ou afretador) charterer
fretamento de vapor chartering of vessel
frete freight; carriage
frete a pagar freight payable
frete martimo ocean freight
frete rodovirio nacional Brazilian highway freight
friamento bogus (notes, checks, etc.)
frigobar minibar
fruio, gozo, usufruto enjoyment
fuga de capitais flight capital
fugir do esprito de to depart from the spirit of
fumaa do bom direito, (fumus boni iuris) under color of right
fumante passivo secondhand smoker
fumo smoking
fumo passivo secondhand smoke
funo duty; job
funo de busca, (inf.) search engine
funo de linha line function
funo de staff staff function
funcionalismo, (subst.) municipal civil servants
funcionamento permanente to operate on a permanent basis
funcionar to operate
funcionrio de alto escalo do departamento de oramento high-ranking budget official
funcionrio pblico public official; civil servant
funes duties; functionality (software; product)
fundacional foundation-related
fundado substantiated
fundamentao grounds
fundamentao de uma sentenaopinion (em direito processual)
fundamentado substantiated
fundamental essential aspects
fundamento gist; essential ground; foundation; object
fundamento jurdico considerations of the law
fundamento legal legal grounds; legal basis
fundo fund
fundo aberto open-end fund
fundo de amortizao sinking fund
fundo de aplicao financeira, (FAF) financial investment fund
fundo de aposentadoria position fund; retirement fund
fundo de comrcio goodwill; "look and feel"
fundo de garantia, (Stock Exch.) guarantee fund
Fundo de Garantia por Tempo de Servio, (FGTS) Unemployment Compensation Fund; Employees' Severance Indemnity Fund; Unemployment Guarantee Fund
fundo de investimento aberto open-ended pooled investment fund
fundo de investimento coletivo, fundo em condomnio collective investment entity
fundo de investimento em empresas emergentes venture capital fund
fundo de investimento fechado closed-end investment fund
fundo de reconstituio, (ambiental) reclamation fund
fundo de renda fixa fixed-income investment fund; yield fund
fundo de reserva contingency fund
fundo de reserva legal legal reserve
fundo do poo, desprezvel to be on the trash heap
fundo em condomnio collective investment entity; jointly-owned condominium
fundo em dlar ou eurodlar onshore fund; offshore fund
fundo fiscal, (157) compulsory income tax investment fund
fundo limitado de participao closed-end fund
fundo mtuo mutual fund
fundo perdido unrecoverable amount
fundos, (em endereo, da casa) rear; back
fundos ainda no disponveis effects not cleared
Fundos da Cmara de Compensao de Nova York New York Clearing House Funds
fundos imediatamente disponveis same-day funds
fungibilidade commingling
furtar-se to shirk
fuso, (A+B=C) consolidation (empresas); merger with; amalgamation (negcios)
fuso horrio time zone
gabarito, (imveis) construction standards
gabinete office
gabinete civil secretary for civil affairs
ganha de escala scale economies
ganhar tempo to stall for time
ganho de capital capital gain
ganho monetrio purchasing power gain
ganhos earnings; compensation
garante guarantor; security interest
garantia collateral; margin; warranty (Stock Exch.); security interest (participao hipoteca sobre ativo); guarantee (contratos)
garantia colateral collateral (emprstimo)
garantia de cauo guarantee in the form of pledge of x; guaranteed by the pledge of x
garantia de desempenho performance bond; performance guarantee
garantia de emprstimo bancriocollateral
garantia de fidelidade fidelity bond
garantia de fiel cumprimento performance bond
garantia de gesto management pledge; guarantee of office
garantia de instncia the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed)
garantia de oferta ou proposta bid or proposal bond
garantia de primeiro grau first perfected security
garantia de qualidade, (ind.) quality assurance (QA)
garantia de subscrio underwriting
garantia em dinheiro cash collateral
garantia fidejussria personal guarantee
garantia firme de subscrio de valores mobilirios para revenda standby underwriting transaction
garantia flutuante floating charge
garantia hipotecria mortgage guarantee
garantia operacional practice safeguards (no exerccio de uma atividade)
garantia para restituio de adiantamento advance payment bond
garantia parcial side collateral
garantia pignoratcia guarantee with pledge of collateral
garantia real secured guarantee; in rem guarantee; collateral
garantia solidria comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee
garantido, (subst.) guaranteed debtor; secured (adj.)
garantidor(a) guarantor
garantir, (vb) to post bond (em juzo); to secure (dvida, obrigao)
garantir operaes de mtuo to guarantee loans
garimpeiro wildcat prospector; independent miner
gs canalizado gas main (services)
gasto disbursement; expenditure
gerao de emprego stimulation of employment
gerador de fluxo de capital cash cow
gerncia management
gerncia participativa participative management
gerenciamento de chamada, (telecom.) call management
gerente manager
gerente de compras procurement manager
gerente de conta, (consultoria de informtica) engagement manager
gerente de desenvolvimento, (eng. civil) development manager
gerente de suprimentos procurement manager
gerente delegado delegate manager
gerente geral general manager
gerente procurador proxy manager
gerente-lder lead manager
germinativa, (indstria) seminal; rudimentary; undeveloped; providing a basis for further development
gesto empresarial corporate management
gesto social term of office
gestor trustee
gestor de fundo fund manager
girar crditos draw credits (to)
giro turnover
gleba tract
global comprehensive
glosa disallowance; reduction
glosar to disallow (a tax deduction)
golpe coup; putsch
gozar to use; to take advantage of
gozar de boa reputao to be in good standing
gozar de igualdade com as aes ordinrias to be afforded the same conditions enjoyed by common shares
gozar de personalidade jurdica to have ones own legal identity
gozo enjoyment; fruition
gozo tranqilo quiet enjoyment
grade gerencial managerial grid
graduao, (lcool) proof
graduao de cargos job grading
grfica print shop
grfico chart
grampear, (telefone) tap
grande massa de clientes critical mass of clients
graneleiro, (naveg.) bulk carrier
gratificao bonus ; ex-gratia payment
gratificao ajustada pre-established bonus (employment)
gratificao de balano performance bonus
gratificao de frias vacation bonus
gratificao, peclio bonus; gratuity; tip; reward
grtis free of charge
gratuitamente free of charge
gratuito free of charge; at no cost; gratuitous
grau de alavancagem financeira leverage ratio
grau de recurso appellate level
grau mximo ceiling
gravao em fita taping
gravame encumbrance; lien
gravar, (vb) to encumber
grave gross
gravidade seriousness
gravitas presence
greve strike
grifo nosso emphasis added; emphasis ours
grupamento reverse split
grupo group; cluster; agglomeration
grupo de discusso discussion group
grupo de tarefa task team
grupo de trabalho working group
guarda de livros safekeeping of records
guarda florestal forest ranger
guarda provisria de filhos custody award
guarda-noturna nightwatch security
guardar reciprocidade match
guarita gate house; guard boot
guia voucher; form
Guia de Competncia, (ANATEL)Rules of Competence
guia de embarque waybill
guia de embarque areo airway bill
guia de exportao, (G.E.) export permit; export license
guia de importao, (G.I.) import license; import permit
guia de pagamento payment voucher
guia de recolhimento payment form
guia de remessa shipment form
guia de servios de garantia warranty service guide
habeas corpus writ for deliverance from illegal confinement; habeas corpus
habilitao qualification; eligibility; claim; prove; a proof;
habilitao, (telecom.) activation
habilitao conjunta joint honors degree
habilitao de crdito, (falncia) proof of claim (submission of)
habilitao de crdito retardatriolate proving of a claim; filing of a claim
habilitao para fruio dos benefcios da Lei de ... eligibility for the benefits under Law ...
habilitado, (adj.) admitted; in commission; entitled
habilitar accredit (to)
habilitar um crdito em concordata ou falncia to file/prove a claim in a concordata (first step; the approval comes later = aprovar); to prove in the bankruptcy proceedings; to make a proof
habilitar-se prove; claim
habite-se local authority certificate of acceptance of occupancy; occupancy permit
habitual customary
harmonizao standardization
haveres assets
hedge de mercadorias commodity swap
hedge de taxas de juros interest rate swap
hedge/paridade de moedas currency swap
hedge, operao de cobertura hedge
herana inheritance; estate; legacy
herana jacente unclaimed inheritance
herdeiro distributee
herdeiro necessrio forced heir
hierarquia hierarchy
higiene e limpeza hygiene and cleanliness
hiposuficincia, (desvantagem do consumidor) consumers disadvantage
hipoteca mortgage
hipoteca consolidada consolidated mortgage
hipoteca de primeiro grau first-priority mortgage; first-ranking mortgage
hipoteca de segundo grau second mortgage
hipoteca mobiliria chattel mortgage
hiptese assumption; alternative; event
hiptese de incidncia event of levy
histrico, (subst) track record
histrico escolar academic transcript
hodierno, (adj.) present-day; current
homicdio homicide
homicdio culposo involuntary manslaughter
homicdio doloso premeditated murder
homologao ratification; homologation; entry
homologao de laudo arbitral recognition and enforcement of arbitration award
homologao de sentena estrangeira recognition and enforcement of foreign court decision; recognition and enforcement of foreign judgment
homologao judicial judicial acceptance; ratification
homologar homologate; ratify; confirm; enter (to)
honorrios fees; honorarium; charges
honorrios advocatcios attorneys fees; fees of counsel; counsel fees
honorrios da diretoria board of directors fees
honorrios de veiculao insertion fees
honorrios periciais expert fees
hora de sobreaviso to be on call
hora em estoque work in process
hora extra overtime
hora extra in itinere overtime while in commuter transportation
hora nobre prime time
horrio administrativo business hours
horrio comercial business hour
horrio de trabalho working hours
horrio de vero daylight saving time (DST)
horas de servio office hours
I.P.I., (Imposto sobre Produtos Industrializados) Tax on Manufacture Products
ideal notional; imaginary
identificao de fontes de suprimento sourcing
identificao do usurio chamador, (telecom.) caller ID
idoneidade credibility; probity; standing; unimpeachability
idneo, (adj.) reputable; sound; unimpeachable; fit; proper; competent; sufficient
igualar to match
ilegalidade unlawfulness
ilegitimidade ativa lack of standing to sue
ilegitimidade da parte lack of a legal interest by the party; improper party to a suit
ilegitimidade passiva lack of standing to be sued; illegitimacy as defendant
ilquito unqualified
Ilhas Virgens Britnicas British Virgin Islands
ilibado faultless
ilcito civil tort
ilidir to refute
iliquidez liquidity shortage
ilquido nonfixed
imagiamento imaging
imbuir-se de zelo razovel exercise reasonable care
imediatamente forthwith; immediately
imitao, (M&P) counterfeit
imitir to vest in possession
imitir-se na posse do imvel to be vested in the property
imobilizao financeira investment
imobilizaes atualizadas accumulated depreciation
imobilizaes tcnicas technical fixed assets
imobilizado fixed assets
imobilizado intangvel/imaterial intangible assets
imobilizado tcnico tangible assets
imveis fisicamente interligados adjoining real properties
imvel, (subst.) real property
imvel para residncia principal home
imvel para venda e empreendimento real properties for sale and development
imvel prprio owned property
impasse deadlock; impasse; claim
impedimento impairment; disqualification; inability to act
impedimento, (direitos) disqualification; disaccreditation
impedimento legal legal bar; estoppel
impedimento processual, (por tolerncia anterior) preclusion; promissory estoppel
impedimento provisrio provisional impairment
impenhorvel inalienable
imperativo da razo rule of reason
impercia unskillfulness
impessoabilidade non discrimination
impetrao petition; issuance
impetrao de mandado de segurana petition of writ of mandamus
impetrado defendant
impetrante petitioner
impetrar to file for; to seek
implantao implementation
implantao de sistema de comunicao pessoal, (telecom.) build-out of PCS services
implantar to set up; to implement
implementar to carry on (ones business)
implemento de idade salary adjustment to the minimum age
impor o acolhimento do pedido to lead someone to accept the petition
importao de mo de obra bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa
importncia sum
importncia lquida e certa sun certain of money; certain amount of money
impossibilidade jurdica do pedidolegal impossibility
imposto duty; tax; revenue
imposto, (direitos) de importaoimport duty
imposto, (qualquer tipo exceto imposto de renda), IPI excise tax
imposto a recolher tax payable
imposto a recuperar recoverable tax
imposto ad-valorem value added tax
imposto de exportao export tax
imposto de pessoa fsica personal income tax
imposto de receita martima marine revenue tax
imposto de renda income tax
imposto de renda corrigido adjusted tax
imposto de renda pessoa fsica individual income tax
imposto de renda pessoa jurdicacorporate income tax
imposto de renda retido na fonte withholding income tax; tax withheld at source
imposto de transmisso real estate transfer tax; transfer tax
imposto de transmisso causa mortis estate tax
imposto de transmisso de bens imveis inter-vivos transfer tax
imposto do selo stamp duty
imposto pago a maior tax overpayment
imposto pago a menor deficiency
imposto parafiscal social insurance contribution (COFINS)
imposto por estimativa estimated tax
imposto progressivo graduated tax
imposto recolhido a maior tax overwithholding
imposto recolhido a menor tax deficiency
imposto seletivo excise tax
imposto sindical union dues
Imposto sobre Circulao de Mercadorias, (ICM) tax on circulation of goods; exercise duty; sales tax
Imposto sobre Circulao de Mercadorias e Servios, (ICMS) tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax (VAT in UK)
imposto sobre consumo excise tax
imposto sobre doao gift tax
imposto sobre ganhos de capital capital gains tax
imposto sobre minerais tax on minerals
Imposto sobre Operaes de Crdito, Cmbio e Seguro, e sobre Operaes Relativas a Ttulos e Valores Mobilirios, (IOF) tax on financial transactions
Imposto sobre Produtos Industrializados, (IPI) an exercise tax; tax on manufactured products (similar to excise tax)
Imposto sobre Servios, (ISS) tax on services
imposto sobre valor adicionado value-added tax; ad-valorem tax
imposto sobre valor agregado value added tax
imposto nico sobre energia eltrica tax on electricity
imposto nico sobre minerais tax on minerals
imposto/tributo tax
imprensa marrom yellow journalism
imprestabilidade uselessness
improcedncia groundlessness
improcedente groundless; baseless; meritless; irrelevant; dismissed
impronunciado, (adj.) acquitted
impugnao motion to deny; opposition; refutation; challenge
impugnado(a) appellant; respondent (motion)
impugnante appellee; movant (motion)
impugnar oppose (to); refute (to)
imputao tax credit (system)
imputado, (subst.) the accused
in apreo in question
in natura fresh; as is
inadequado unsuitable
inadimplemento default; breach of contract; failure to perform
inadimplemento cruzado cross default; reciprocal default
inadimplncia, inadimplemento, mora default
inadimplente, (adj.) nonaccruing; nonperforming
inadimplir breach
inalterado unimpared
inaudita altera parte, (deciso liminar) ex-parte
incabvel, (argumento) frivolous
incapacidade de pagamento default
incapacitao disability
incapacitado disabled; disability
incapaz unfit
incapaz, (Dir. Civ.) incompetent
incentivar, estimular under incentive; to boost; to promote; to spur
incentivo incentive
incentivo fiscal tax incentive; tax break
incerteza objetiva justiciable controversy
incidncia, (impostos), tributaoassessment; triggering; levy
incidncia tributria tax assessment
incidente processual ancillary proceedings (in)
incluir to embrace
incoercitvel not binding
incompetncia de foro forum non conveniens
incondicionado not requiring representation of the victim or the filing of criminal charges by the victim
inconformado dissatisfied (with)
inconformismo dissatisfaction
incorporao, (A+B= A) merger into; merger of B into A; takeover (em oferta pblica)
incorporao ao capital, capitalizao capitalization
incorporao de reserva appropriation of reserve
incorporao pela controlada downstream merger
incorporao pela controladora upstream merger
incorporada mergee; acquired company; merged company/corporation; absorbed company
incorporador, (imob.) real estate developer
incorporadora mergor; acquiring company; surviving company/corporation; resulting company/corporation
incorporar to take over
incurso em subject to
indbito tax withheld in error
indeferimento denial; dismissal
indeferir, (vb) to deny; to dismiss (an action); to reject
indenizao compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages
indenizao de estabilidade tenure indemnity
indenizao devida damage awarded
indenizao prefixada liquidated damages
indenizao solicitada claim (insurance)
indenizao triplicada treble damages
indenizaes na demisso once-off benefits
indenizar, (vb) to indemnify; to award damages
indenizatria suit for damages
independncia dos poderes separation of powers
independentemente irrespective of; notwithstanding
indeterminado, (adj.) indeterminate; open-ended; indefinite
indevidamente mistakenly; improperly
indevido improper
indicao suggestion
indicador de desempenho, (fundo) benchmark
indicar to nominate; to signal; to call by; to refer to (someone)
indicativo, (telex) answerback
ndice index; rate; index number
ndice das aes ordinrias common stock ratio
ndice de absentesmo rate of absenteeism
ndice de endividamento debt to equity ratio; debt to capitalization test (mtodo de apurao)
ndice de endividamento de x : y debt to net worth ratio from x to y
ndice de fechamento closing average
ndice de freqncia de acidentesfrequency rate of accidents
ndice de liquidez debt coverage test; liquidity ratio; current ratio
ndice de liquidez corrente, quociente de liquidez current ratio
ndice de liquidez geral acid-test ratio
ndice de liquidez seco, quociente absoluto de liquidez acid test ratio
ndice de nacionalizao national (Brazilian) content
ndice de presena attendance rate
ndice do custo de vida cost of living rate
ndice total de endividamento total debt to equity ratio
ndice/quociente de liquidez secoacid test ratio; quick asset ratio
indiciado/a, (subst.) accused (n)
indireto vicarious
indisponibilidade freeze/freezing (of assets)
individual ou coletivamente individually or in the aggregate; jointly or severally
individualidade severability
individualmente severally
ndole nature
indstria automobilstica automaker
indstria brasileira made in Brazil
indstria de fundo de quintal cottage industry
indstria de transferncia industry of transfer
industrial industrialist
industrializao industrialization; manufacture
industririo, (ou da indstria) industrial employee
induzimento ao suicdio inducement or accessory to suicide
inpcia defective pleading
inepto defective
inrcia, omisso inaction; failure to act
inexecuo nonperformance
inexequibilidade unenforceability
inexibilidade waiver
infanticdio infantice
inflao acumulada cumulative inflation
inflao desenfreada runaway inflation
informao confidencial, (bolsa) tip
informao disciplinar disciplinary information
informao exclusiva proprietary data
informao oficiosa non-public information
informao sigilosa confidential information
informaes data
informtica information technology (IT); computer science; information science; information service
informatizado computer-based
infrao, rompimento breach; violation; criminal offense (Dir. Proc.)
infraconstitucional, (adj.) (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it)
infrator violator
infringir violate
ingesto diria recomendada, (IDR) recommended dietary allowance (RDA)
ingressar to enter
ingressar nos autos join the action (to)
ingresso/entrada de recursos entry; inflow
inicial complaint
inicial, (adj.) opening (as in opening statement)
inicial, petio inicial, (autor), pea vestibular, petitrio, queixa, representao complaint
iniciar a votao to proceed to the vote
iniciar operaes comerciais to open for business to the public
iniciar um empreendimento embark upon (to)
iniciativa privada private enterprise
incio de operaes start-up
incio do pagamento initial payment date
inidoneidade disreputability; discreditableness
inidneo disreputable
inimigo capital capital enemy
injuno preventive injunction
injria slander
injustificadamente unreasonably
inofensivo benign
inoperante void
inoperosidade invalidity
inovao inovation; new development
inqurito envolvendo questes de defesa da concorrncia antitrust investigation
inqurito judicial legal investigation
inqurito policial police investigation; police investigation report
inquinado, (adj.) defiled
inquirio questioning; hearing
inquirio de testemunhas questioning of witnesses
insatisfao dissatisfaction
inscrio enrollment
inscrio estadual state enrollment
inscrio municipal municipal enrollment
inscrito enrolled
insignificante, (irrisrio) de minimis
inspetor, (de bancos) controller
instalao instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica); collocation (telecom.)
instalao no local roll-out
instalaes plant and equipment; plant
instalaes de informtica computer facilities
instalaes/equipamentos fixtures
instalar a assemblia convene the meeting
instncia nica, foro exclusivo exclusive jurisdiction
instar to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia)
instaurar, (processo) to commence an action; to bring an action; to institute an action
instaurar, (propor solicitao judicial ou governamental) to move
instituio credenciada authorized institution
instituio credora lending institution
instituio depositria depositary institution; trustee
instituio filantrpica charity organization
instituio financeira financial institution; house
instituio gestora local administrator
instituio sem fins lucrativos nonprofit institution
instituidor, (trust) settlor; grantor
instituto established rule or principle; order; regulation; precept; institution; doctrine
instituto da incompetncia de forodoctrine of forum non conveniens
instituto legal legal doctrine
instituto mdico-legal forensic institute
instruo discovery; filing of supporting documents
instruo de processo filing of supporting documents; discovery phase; placing documents in evidence
instruo e julgamento perante o juiz ou jri trial
instruo normativa normative ruling
instruo processual cognizance phase
instruo programada programmed instruction
instruo sumria opening of pretrial inquest
instrues directions
instrues permanentes standing instructions
instrudo documented; supported by (documents) (in court)
instruir, (vb) to support; to document
instrumentar, (vb) to document
instrumento ordem endorsable instrument
instrumento causal causal instrument
instrumento convocatrio call notice
instrumento de constituio de garantia guaranty agreement
instrumento de crdito commercial paper; credit instrument
instrumento de dvida debt instrument
instrumento de dvida elegvel qualified debt instrument; eligible debt instrument
instrumento de dvida pblica government debt instrument
instrumento de mandato, procurao power of attorney
instrumento de transferncia de propriedade trust deed
instrumento fiducirio trust deed
instrumento particular de assuno de dvida e outras avenas private instrument of debt assumption and other covenants
instrumento particular de promessa de compra e venda private instrument of purchase and sale commitment
instrumento particular de transao private instrument of settlement
instrumento pblico public deed; public instrument
instrutor instructor
insubsistncia ativa overstated assets
insubsistente invalid
insumo input; industrial consumption materials
insumo agrcola farm input
integrao inclusion; integration
integrao de balanos consolidated accounts
integralizar to pay up; pay in; pay (capital or shares)
inteiramente responsvel solely responsible for
inteligncia de deciso judicial meaning of court decision
intempestivo untimely
intensivo em capital, (empresa) capital intensive (at the source)
inter vivos living (trust, for example)
interao interaction
intercmbio exchange
interconexo, (telecom.) interconnection
interdependncia interdependence
interdio disability; interdiction; to place off limits; shutdown (instalaes)
interdito civilly disable; disenfranchised
interdito proibitrio prohibitory injunction
interessado party of interest; party aggrieved (sometimes)
interessado comprador potential buyer
interessado vendedor potential seller
interesse comercial business interest (to have ...)
interesse de, (de...) of interest to someone
interesse de agir interest in the (subject of an) action; standing to sue
interesse difuso general public interest
interesse preponderante overriding interest
interesse processual justiciable controversy
interino interim (adj.); acting (adj); caretaker
interligao interface
intermediao solicitation of sales; peddling
intermedirio dealer; middleman; underwriter
interministerial joint ministerial
internacionalmente worlwide basis (on a...)
internada, (mercadoria) officially entered in the country
internamento official entry
internamento, (cpia nica) entry of one/sole copy into Brazil
internar to bring into Brazil
interpelao court summons; judicial notification; official order
interpor, (ao) to file; to enter; to lodge
interpor um recurso to argue an appeal
interpretao construction
interpretao errnea da lei mistake of law
interpretao errnea de um fatomistake of fact
interpretado como construed as
interpretar to construe as; interpret
interrogado party who has already been questioned
interrogando party being questioned
interrogatrio examination
interromper, suspender, (prescrio) to toll (statute of limitations)
interrupo cut off
interseco overlapping (of relevant produts offered by X and by Y)
intervalo lag basis; break
interveno intervention
interveno de terceiros third-party practice; impleader; vouching-in
interveno no domnio econmico interference with the economic order
interveniente intervening party; intervenor
interventor judicial sequestrator
intimao notice; notification; subpoena (Dir. Proc.); service of process
intimar to notify; summon; call; to subpoena
intime-se, INT. Notify
intimidar to deter (deterrent effect)
inutilizar to mutilate
invalidado, anulado to be annuled
invalidez disability
inventariante, testamenteiro administrator; executor; personal representative; executrix
inventrio inventory; probate
inverso risk investment; shifting
inverso do nus da prova reversal of the burden of proof
inverso/reinverso investment/reinvestment
investida, (subst.) maneuver; attack; challenge
investidor investor
investidor de grande porte institutional investor
investidor em potencial prospective investor
investidura, posse investiture
investigao diligence
investimento investment
investimento a fundo perdido community support investment
investimento coletivo omnibus accounts
investimento de capital equity investment
investimento de capital estrangeiro foreign equity investment
investimento de risco venture investment; risk investment
investimento destinado a venda sales investment
investimento em capital capital expenditure
investimento em controladas investment in controlled companies
investimento em ttulos equity interest
investimento estrangeiro foreign investment
investimento pesado brute force marketing power; heavy investments
irretratvel irreversible
irretratavelmente irreversibly
irrevogvel irrevocable; firm
irrisrio de minimis
iseno de impostos por um certo prazo tax holiday
iseno fiscal tax exemption
isento de direitos alfandegrios dutyfree
isento de tributao nonassessable; tax-exempt; tax-free
item das verbas rescisrias severance pay item; severance pay element
item monetrio monetary item
jazimento deposit
jogo de gerncia management game
jornada de percurso commuter transportation
jornada de sobreaviso standby working hours
jornada de trabalho work day
jornada reduzida reduced work day
jornal de grande circulao widely circulated newspaper
jornal especializado trade paper
jornal interno house organ
judicante, (poder de deciso) adjudicatory
judicatura da rainha queens bench
judicial, (adj.) judicial
juiz judge
juiz classista employer advocate
juiz de carreira career judge
juiz de direito law judge
juiz de instruo arraigning judge
juiz de inventrio ou tutela de menores surrogate
juiz de paz justice of the peace
juiz de primeira instncia lower court judge
juiz de segunda instncia appellate court judge
juiz de terceira instncia supreme court judge
juiz deprecado court recipient of a letter rogatory
juiz deprecante the judge who issues a precatory letter
juiz indicado appointed judge
juiz monocrtico first-instance judge
juiz nomeado judge sitting by designation
juiz relator reporting judge
juiz singular judge who hears a case by himself, not as part of a panel (turma)
juizado de pequenas causas small claims court
juizado especial, (cvel) special civil court
juzo court
juzo arbitral arbitration court; arbitration tribunal
juzo de primeira instncia trial court
juzo distrital federal dos Estados Unidos U.S. District Court
juzo distrital, vara district court
julgamento trial; court decision
julgamento revelia default judgment; judgment by default; judgment in absentia
julgamento por tribunal de juri trial by jury; jury trial
julgamento sumrio summary trial
julgar aberta a falncia de X to adjudicate the bankruptcy of X
julgar adequado to deem appropriate
julgar extinta to dismiss
julgar improcedente to consider invalid; to dismiss (a court case)
julgar procedente to consider it with grounds
julgar subsistente to uphold
jumbo, (gr.) care package
junta board
junta comercial commercial registry; trade board
junta de conciliao e julgamentoboard of conciliation and judgment
junta de origem board of origin
junta eleitoral electoral board
juntada de documentos filing of documents; attachment of documents
jurar to confirm (an affidavit) by oath or affirmation
jurdico legal
jurisdio venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdi
jurisdio preventa original jurisdiction
jurisprudncia case law; former court decisions
juros acumulados/vencidos accrued interest
juros atrasados due interests; interest in arrears; past interests
juros compensatrios compensatory interest
juros compostos, juros sobre juros, anatocismo compound interest
juros de mora/moratrios interest on arrears; default interest; late payment fine
juros diferidos accrued interests
juros em atraso interest arrearages
juros legais interest at legal rate
juros moratrios interest in arrears; penal interest
juros ps-fixados interest at floating rates; interest at post-fixed rates
juros pr-fixados interest at fixed rates
juros reais effective rate of interest
juros rotativos revolving interest
juros sobre a utilizao efetiva da linha de crdito liquidity facility drawdown interest
juros sobre capital prprio interest on net equity; interest on shareholders loan
juros sobre juros compound interest
juros tabelados fixed interest rate
juros vencidos accrued interest; earned interest
juros vencidos postecipados interest in arrears
juros, participao interest
jus enjoyment; right (to enjoy)
justa causa good cause; just cause
justia comum courts of law; regular courts
justia estadual state courts
justia federal federal courts
justia gratuita free legal services
justificado, (adj.) excusable
justificar account for (to)
justo reasonable; just; fair
lacrao do estabelecimento, (falncia) have the establishment sealed (to)
lanador, (derivativos) writer
lanador de opo de venda, (derivativos) put option writer
lanamento entry (contab.); flotation (of shares)
lanamento como despesa expensing
lanamento contbil accounting entry
lanamento de crdito credit entry
lanamento de impostos tax assessment
lanamento de ofcio voluntary tax assessment; official assessment
lanamento de produtos launching
lanamento de ttulos placement
lanamento frio false entry
lanamento por homologao entries to be recognized by tax authorities
lanar, (contabilmente) to post; to accrue; to enter; to record
lanar, (tributos) to levy; to assess
lanar como despesa, (juros) to expense
lanar no mercado to place; to introduce in the market
lanar uma nova emisso de ttulos to float a new issue
largura da faixa de freqncia, (telecom.) bandwidth
lastreado pegged
lastrear ttulos collateralize securities (to)
lastro spread; basis
laticnios, derivados do leite dairy products
laudmio acknowledgement money; laudemium
laudo award
laudo arbitral arbitration award; award
laudo de avaliao appraisal report; valuation report
laudo pericial expert report
lavagem de dinheiro money laundering (to launder money)
lavra mining
lavrar to draft; draw up
lavratura, (ata) drawing up
leasing financeiro capital leasing; capital lease
legado devise; legacy
legal legal form of law; lawful substance of law (more ethical)
legal, (adj.) statutory; legal
legalidade validity
legislao laws and regulations
legislao aduaneira custom regulations
legislao de represso ao abuso do poder econmico antitrust laws
legislao trabalhista employment legislation
legtima defesa, (Dir. Penal) legitimate self-defense
legitimidade fairness; legitimacy
legitimidade das partes, (contencioso) standing to sue; fairness; legitimacy (litigation)
legtimo proprietrio beneficial owner (geralmente uma controladora/usufruturia, direta ou indireta); lawful owner
legvel legible
lei law; act; statute (USA)
lei adjetiva e substantiva procedural and substantive law
lei coativa statutory provision of a public nature
lei complementar supplementary law
lei consuetudinria common law
lei de contravenes penais criminal offense code; criminal liability law
lei de pavilho law of ensign (ships flag)
lei de preveno e represso s infraes contra a ordem econmica antitrust law
lei de proibio de prticas de corrupo no exterior foreign corrupt practices act
lei de zoneamento zoning law
lei extravagante uncodified law
lei formal procedural law
lei fundamental, (ou maior) the Constitution
Lei Geral de Telecomunicaes General Telecommunications Law
lei material substantive law
lei mnima Law 9295/96 regulates article 21 of constitution (telecommunications)
lei orgnica municipal charter; organic law (states and nations); organic act (municipalities)
lei processual procedural law
lei substantiva substantive law
lei uniforme de Genebra Geneva uniform code
leilo auction
leis orgnicas constitucionais bill of rights; fundamental laws
leitor de linha line reader
lenol fretico, gua subterrneaground water
leso injury
leso corporal bodily injury
leso por esforos repetitivos LER, (trab.) repetitive motion disorders; injuries due to repeated movements
letra draft; bill
letra a prazo time bill
letra de cmbio bill of exchange
letra de favor, (papagaio) accomodation note
letra hipotecria mortgage bill
letra imobiliria real estate bill
levantamento survey; withdrawal (of a money from a bank account)
levantamento da opinio pblica, (fazer o ...) polling the public
levantamento da titularidade title search
levantamento de depsito deposit release
levantamento do percurso, (telecom) path survey
levantamento topogrfico topographical surveying
levantar emprstimo borrow (to)
levantar financiamentos no contabilizveis arrange off balance sheet financing
levantar penhora to release attachment
levantar recursos raise funds (to)
leve dois e pague um B2GO (Buy Two, Get One)
libelo, (Dir. Proc. Penal) Prosecutors Opening Statement
liberao, (nus) release
liberao de crdito credit release
liberao de garantia security return
liberao, desregulamentao deregulation
liberalidade indulgence; forbearance; concession
liberalizao deregulation
liberar to release; to disburse; to deregulate; to lift (mortgage; pledge)
liberdade vigiada restricted liberty
licena de ampliao building permit
licena de explorao exploration permit
licena de exportao export license
licena de funcionamento, (CETESB) operating license; operating permit
licena de instalao, (CETESB)installation permit
licena de uso de marca, (LUM) trademark license use
licena de uso e funcionamento, (LUF) license to operate
licena mdica medical leave
licena no remunerada leave without pay
licena para operao de PCS, (telecom.) PCS license
licena para voltar ao local de origem home leave
licena por luto ou doena grave compassionate leave
licena-maternidade maternity leave
licena-prmio leave
licenciado licensed; licensee
licenciante licensor
licitao bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite)
licitante bidder
lcito lawful; proper
lide, (fem.) dispute
lide, (masc.) lead (as in newspaper)
lide secundria related proceeding
lder lead manager (bank); leader
lder da emisso, (de aes) lead manager
lder de grupo group leader
liderana leadership
liderana situacional situational leadership
liderana/vantagem competitiva competitive edge
ldimo authentic
liga mundial world league
ligeira expanso upturn (modest)
liminar injunction; motion in limine; initial decision
liminarmente ex parte (preliminary) injunction
limitao de responsabilidade hedging
limite de mercado market boundary
limite mximo cap; ceiling; upper limit
limite mnimo breakpoint
limite operacional position limit (Stock Exch.)
limite rgido stringent limit
limites e confrontaes metes and bounds description
linde limit
linear, (depreciao linear) straight-line (depreciation)
linha de centro, (naveg.) center line
linha de crdito credit facility; credit line; line of credit
linha de crdito de dinheiro novo new money facility
linha de crdito de exportao export facility
linha de crdito eletiva elective facility
linha de crdito indexada indexed loan facility
linha de crdito inter-bancria inter-bank facility
linha de crdito para fins de crescimento growth facility
linha de crdito para saques descobertos overdraft facility
linha de pensamento line of reasoning; line of thought
linha telefnica sequencial sequential telephone line
liquidao, (empresa) liquidation; winding-up
liquidao, (seguros) run-off
liquidao, (ttulos, contas) settlement
liquidao a termo term/forward settlement
liquidao antecipada early liquidation
liquidao da sentena calculation of the award
liquidao de avaria adjustment average
liquidao de contas adjustment
liquidao de contratos settlement of contracts
liquidao de dbitos cambiais settlement of exchange debts
liquidao de sentena award calculation; calculation of award
liquidao financeira settlement
liquidao fsica delivery
liquidao interpraas intermarket settlement
liquidao judicial receivership; winding-up by the court
liquidao por artigos, (ou artigos de liquidao) phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award
liquidaes futuras, (em contrato de opo) assumed settlements
liquidante liquidator
liquidar, (securities) settle (to)
liquidar o saldo, (ou a conta) settle the balance (to)
liquidatrio, (falncia) receiver
liquidez liquidity
lquido net; fixed
lquido de imposto net of tax; post tax; after tax
lquido e certo correct; established; clear legal; net and certain
lista roster
lista de decises docket
lista de embalagem packing list
lista de msicas propostas music cue sheets
lista de pendncias punch list
lista de pessoas da empresa envolvidas no caso working party list
lista de subscrio de acionistas list of subscription of the shareholders
lista de verificao checking list
lista telefnica, (telecom.) directory
listagem listing
listagem de andamento da RENPAC RENPAC status listing
listagem de programas, (inf.) program listing
lisura guiltlessness; good faith
litgio litigation
litisconsrcio facultativo permissive joinder; voluntary associate in suit
litisconsrcio necessrio compulsory joinder
litisconsorte co-plaintiff; co-defendant
litisconsorte ativo coplaintiff; associate of plaintiff in suit
litisconsorte passivo co-defendant; associate of defendant
litisdenunciada co-third-party defendant
litispendncia lis pendens
livre de nus free of charges
livre docente associate professor
livre e desembaraado free and clear; vacant and uncumbered
livre empresa free enterprise
livro comercial business record
livro contbil accounting book
livro de doutrina book of authority
livro de inspeo do trabalho labor inspection book
livro de presena attendance book
livro de registro de aes nominativas registered share register
livro de registro de transferncia de aes nominativas registered share transfer register
livro razo ledger
livro-dirio journal; book of original entry
livros e registros books and records
lixo garbage dump
locao lease; letting
locao de equipamentos lease of equipment
locao de espao lease of space
locao de estande lease of stand
locao de mo-de-obra contracting of labor
locao de mquinas lease of machines
locao de veculos vehicle rental business; rent-a-car operations; rental operations
locador lessor; landlord; rentier
local, (inf.) site
local, (seg.) location
local de trabalho workplace; job site; work premises; work site
locar to hire
locatrio(a) renter; tenant; lessee
locaute, (trab.) lockout
locomoo secondment
locomotiva engine (pulling the economy); economic power; economic engine
locomotivo driving force
locupletao profiteering; unjust enrichment
locupletar-se to profiteer; to embezzle
logomarca logotype and symbol (marketing); word and device
logotipo graphic display; logo
logradouro pblico, (imob.) public route
lograr attain
lograr demonstrar manage to prove
loja de convenincia convenience store
loja franca duty-free shop; duty-free trade
lojista, (imob.) shopowner
longitudinal, (naveg.) fore and aft
lotao, (trab.) assignment; secondment
lote, (de aes) tranche
lote de mercadorias variadas job lot
lote fracionrio odd lot
lote padro normal trading unit; round lot
loteamento land subdivision; real estate development
loteria sweepstake
loteria de prmios promotional games
lucratividade earning power; profitability
lucrativo, (adj.) profitable
lucro profit; gain; return; earning
lucro acumulado accrued profit
lucro antes da contribuio social e imposto de renda profits before income tax and social contribution
lucro antes das participaes dos acionistas minoritrios profit as per minority shareholder interests
lucro antes do imposto de renda profit before income tax; pretax profits
lucro arbitrado tax authorities determination of profits
lucro bruto contribution margin; gross profits
lucro cessante loss of profits; loss of business income; loss of earnings
lucro contbil book profit
lucro da explorao trading profit; operating surplus
lucro de atividade activity profit
lucro de explorao/atividade activity profit; working profit
lucro do exerccio accrued at year-end
lucro em suspenso retained earnings
lucro estimado presumed profits
lucro fiscal taxable income
lucro lquido net profit
lucro lquido ajustado adjusted net profit
lucro lquido aps os impostos net income after taxes
lucro lquido do exerccio net profit at year-end
lucro lquido sobre patrimnio lquido return on investment (ROI)
lucro operacional business profit
lucro operacional antes dos efeitos inflacionrios operating profit before adjustment for inflation
lucro operacional sobre o ativo total return on assets (ROA)
lucro patrimonial equity profit
lucro por ao, (LPA) earning per share
lucro presumido presumed profit
lucro real actual profits; real profit; taxable profit; pretax profits; book taxable income
lucro retido earned income
lucro tributvel taxable profit; book taxable income
lucros acumulados accrued profits
lucros apurados ascertained profits
lucros suspensos retained earnings
ludibriante misleading
luvas key money
m reputao bad name
m-f bad faith; malicious mischief
maior abertura comercial free trade
maioria absoluta, (50%+1 dos votos de todos os acionistas com direito a voto) supermajority quorum
maioria esmagadora overwhelming majority
maioria relativa plurality vote
maioria simples, (50%+1 dos presentes assemblia, reunio) simple majority
mais-valia surplus value
mala direta direct mail
mal-administrada mismanaged
malefcio ill effect
malote pouch
mandado mandamus
mandado de busca search warrant
mandado de citao writ of summons; order for service of process
mandado de injuno writ of injunction
mandado de intimao notification order
mandado de manuteno de posse writ of possession
mandado de penhora e avaliaowrit of attachment and appraisal
mandado de priso arrest order; warrant of arrest
mandado de representao power of attorney
mandado de retificao writ of rectification
mandado de segurana writ of mandamus; writ of security
mandado de segurana preventivo ancillary writ of mandamus
mandado judicial court order; writ
mandante mandator
mandar processar a concordata to order the concordata petition to be processed
mandatrio, outorgado, procurador ad negotia attorney in fact; mandatary; proxy; proxy-holder
mandato mandate; tenure; term of office; power of attorney; commission (services)
mandato gesto term of office
mandato judicial judicial power of attorney
mandato mercantil commercial power of attorney; commercial power of mandate; commercial mandate
manejo handling
manifestao pronouncement
manifestao impugnao reply
manifestao rplica rejoinder; defendants rejoinder
manifestao de vontade/volitivamanifestation of intent
manifestar to voice (an opinion)
manifestar-se a fls. X to express oneself on page X
manifesto de mina mine manifest
manipulao dos preos price rigging
manipulador de linha line handler
manobrista valet parking; parking attendant
manso, (adj.) uncontested; undisturbed
manter to hold
manter, (uma sentena) to uphold; to affirm; to sustain
manter deciso to uphold a decision
manter sob custdia to hold on deposit
mantido upheld
manual manual
manual de descrio de cargos job description manual
manual de imposto de renda tax guide
manual de pessoal personnel manual
manual do empregado employee manual
manuteno maintenance
manuteno, (sentena) upholding; upkeep
manuteno preventiva preventive maintenance
mo-de-obra manpower; workforce; human resources; labor
mo-de-obra no qualificada unskilled labor
mo-de-obra qualificada skilled labor
mo-de-obra semi-especializadasemi-skilled labor
mapa de presena, (acionistas) shareholders list
mapa de riscos ambientais risk assessment
mquinas caa-nqueis e vdeo-jogos slot and video game machines
marca trademark; trade name
marca, (de produtos) brand
marca de fbrica brand name
marca de fantasia fantasy mark; fanciful mark (not fatasy mark)
marca descritiva descriptive mark
marca do distribuidor, (em contrato de distribuio) house mark
marca evocativa evocative mark
marca figurativa device mark; logo
marca genrica house brand
marca mista word and device mark; combination mark
marca nominativa word mark
marca notria well-known mark
marca prpria house brand; store brand
marca registrada trademark
marcar to set; to schedule
margem margin; yield; spread
margem bruta gross margin
margem de dano, (em dumping) margin of injury
margem de garantia margin
margem de lucro mdia cumulativa cumulative average profit margin
marqueteiro marketer
massa falida bankrupt estate
mata atlntica Atlantic forest region
matria de fato statement of the facts; facts of the case; factual matters
material udio-visual visual aids
material de envio do nmero de identificao pessoal pin mailers
material de gasto consumables
material escolar school supplies
material fora das especificaes off-grade material
matria-prima raw material
matrcula enrollment; registration (aeronave); record (imvel/fiscal)
matriz parent; parent company; headquarters
meao curtesy; moiety
mdia anual annual average
mdia no fechamento closing average
mediador mediator
mediante exigncia on demand
mediante protocolo against receipt
mediante solicitao vista, (em matria de pagto.) on demand
medicamento genrico general brand medicine
medicina do trabalho industrial medicine
medicina legal forensic medicine
mdico do trabalho, (trab.) occupational health physician
medida, (jurdica) relief
medida cautelar writ of prevention (deciso); provisional measure; guarantee measure; preliminary injunction; motion for preventive relief (pea processual); precautionary motion; precautionary measure
medida cautelar de antecipao de prova anticipated discovery motion
medida cautelar de exibio de documentos precautionary measure for disclosure of documents
medida cominatria injunctive relief
medida de correo investigational administrative act
medida de salvaguarda protective order
medida declaratria declaratory remedy; declaratory relief
medida judicial legal process; relief
medida judicial de reparao remedy
medida liminar preliminary injunction; temporary restraining order; restraining order
medida no ortodoxa, de impactounusual step
medida provisria provisional measure
medidas compensatrias countervailing measures
medidas de represso administrativa a infraes contra a ordem econmica antitrust measures
meeiro holder by moiety
meio de pagamento means of payment
meio publicitrio advertising circles
meio-circulante circulating medium; medium of exchange; monetary medium; money supply
meios de prova evidence-finding procedures
meirinho officer of the court; court official
melhor esforo best-effort underwriting
melhora significativa na economiadramatic economic improvement
melhorar, nova verso, (software)upgrade
melhores cotaes de preo most favourable pricing
melhoria improvement; amelioration; enhancement (de crdito)
melhorias no imvel arrendado leasehold improvements
membro efetivo, (do conselho) sitting member; actual member
membro em posio estratgica key personnel
membro interino, (da diretoria) acting member
membro permanente sitting member; actual member
membro suplente, (comit, assemblia) alternate; deputy member
membro temporrio acting member; substitute
memorando de entendimento heads of agreement
memorando de inteno memorandum of intent
memria de clculo calculation chart
memria de clculo rescisrio severance pay calculation record
memorial brief
memorial a menor underpayment
memorial descritivo, (eng. civ.) specifications
mensagem institucional statement message
mensalista, (trab.) monthly staff
mercado market
mercado a prazo forward market
mercado a termo forward market; futures market
mercado a termo de algodo cotton futures
mercado a termo de cmbio exchange forward market
mercado vista cash; cash spot market
mercado abastecedor provision market
mercado comprador outlet; buying market
mercado consumidor consumer market
mercado de aes stock market
mercado de balco over-the-counter market
mercado de cmbio de taxas livres commercial exchange rate market
mercado de capitais/ttulos bond market; capital market
mercado de derivados derivatives
mercado de futuros futures market
mercado de matrias primas commodity market
mercado de operao de longa distncia, (telecom.) toll market
mercado de reposio aftermarket
mercado de servios interurbanos, (telecom.) toll market
mercado de ttulos bond market
mercado de trabalho labor market
mercado em alta, (ttulos) bull market
mercado em baixa, (ttulos) bear market
mercado em expanso booming market
mercado externo foreign market; offshore market
mercado financeiro money market
mercado fsico commodities market
mercado frouxo dull market
mercado inativo dull market
Mercado Interbancrio de Eurodlares de Londres London interbank eurodollar/eurocurrency market
mercado interno domestic industry; domestic market; national market; home market; onshore market
mercado paralelo black market; unnoficial market
mercado promissor encouraging market
mercado relevante relevant market
mercado vendedor selling market
mercadoria tributada levied goods
mercadoria tributvel dutiable goods
mercadorias goods; commodities
mercados internacionais international business
merchandising product placement
mrito merit
ms civil calendar month
ms de competncia accrual month
mesa presiding board
mesa de renda state treasury office
mesa diretora presiding officer
mestre de fbrica foreman
mesurice servility
meta goal; objective
metalrgico metal worker
meteorolgico weather
mtodo de anuidade annuity method
mtodo de depreciao dos juros compostos compound interest method of depreciation
mtodo de equivalncia patrimonial equity accounting method
mtodo de escalonamento de cargos job ranking method
mtodo de payback payoff method
mtodo de valor presente lquidonet present-value method
mtodo seqencial de desvalorizao/depreciao straight-line method of depreciation
microempresa microenterprise
militar to practice
mnimo pago antes de colocar ao venda stop-loss order
Ministrio ministry
Ministrio da Cincia e Tecnologia Ministry of Science and Technology
Ministrio da Economia, Fazenda e Planejamento Ministry of Economy, Treasury and Planning
Ministrio da Fazenda Ministry of Finance/Federal Revenue Office
Ministrio das Relaes Exteriores Ministry of Foreign Affairs
Ministrio do Exrcito Ministry of the Army
Ministrio Extraordinrio para Assuntos Fundirios Extraordinary Ministry for Land Administration Affairs
Ministrio Pblico Public Prosecutor Office
Ministro minister
Ministro da Fazenda Finance Minister
Ministro de Sade Minister of Health; Surgeon General (USA)
Ministro do Supremo Tribunal Federal Justice of the Federal Supreme Court; Supreme Court Justice
Ministro-Presidente do Supremo Tribunal Federal Chief Justice of the Federal Supreme Court
minuta draft
misso diplomtica diplomatic mission
mix de lojas, (imob.) shop mix
MLE Del. CEE 18.72 elective courses
mobilirio personal assets
mobilidade de pessoal personnel mobility
mobilidade interna internal mobility
mobilizar capital to tie up capital
moo motion
modelo de assinatura specimen signature
modelo de garantia form of guarantee
modelo til utility model
modem com linha de escada dial-in modem
modernizao, (obras de) renovation works
modificao modification; deviation
modificao da lei change in law
modificao subseqente as amended
moeda, (leilo) scrip
moeda constante constant currency
moeda conversvel convertible currency
moeda de capacidade aquisitiva constante, moeda forte hard currency
moeda de privatizao scrip
moeda divisionria legal tender
moeda estrangeira foreign currency
moeda forte hard currency; strong currency
moeda histrica historical cost
moeda nacional domestic currency
moeda podre highly devalued federal government debt
moeda sonante hard cash
molstia profissional professional disease; occupational disease
momento timing
montadora automobile industry; automaker; original equipment manufacturer (OEM)
montagem de mquinas to assemble machines
montagem reversa reverse assembly
mora default; arrears
moral psychological effect (efeito moral)
moratria default fine; moratorium; standstill
moratria unilateral blanket moratorium
mordomia perk
morosidade, marasmo no setor imobilirio slack in housing
moroso/a time-consuming
mossa, (naveg.) dent
motivao motivation
mvel embutido built-in
mover uma ao to bring an action against
movido a gs gas-fired
movimentao, (de carga) handling
movimentao, (de conta) account transactions; account activity
movimentar to make withdrawals; use; manage (an account for another); to transact; to operate
movimento de dbito/crdito entries
movimento de recursos turnover of funds
movimento dirio contbil daily turnover
movimento financeiro da sociedade financial turnover of a company
muambeiro shuttle trader
mudana de nome change of title (patents)
mudana de produto product changeover
mudana de sede change in address of the corporate headquarters
mudana organizacional organizational change
mudar to shift
muita satisfao it is a distinct pleasure
muito menos let alone
multa fine; penalty
multa compensatria compensatory fine
multa contratual contractual penalty
multa contratual prefixada liquidated damages
multa de atraso late fine
multa de mora late payment fine
multa de ofcio voluntary penalty; ex-officio fine
multa exemplar exemplary damages
multa no compensatria pecuniary fine
multa normativa por X pertinent fine due to X
multa pecuniria monetary penalty
multa penal punitive fine
multa por infraes fiscais tax fine
multa punitiva punitive fine
multi-facetado many-sided
muro divisrio, (imob.) the wall that separates the property from
mutao, (contab.) change
mutaes patrimoniais equity changes
mtua de magistrados magistrates pension funds
mutuante creditor; lender
muturio borrower; debtor
mtuo loan
mtuo de numerrio cash loan
n.g. nossos grifos emphasis ours
na espcie in this case
na fbrica ex factory
na forma de artigos on articulated pleading
na melhor forma de direito pursuant to law
na mina ex mine
na plantao ex plantation
na proporo das aes ratably to the shares
na qualidade de sucessora por incorporao as successor by incorporation
na usina ex mill
nada consta nothing on record
no aplicvel not applicable; inapplicable
no cabido, incabido frivolous
no circulante non-current
no conhecer o recurso not accepting the appeal for trial
no conhecido, (recurso) not acceptable for review
no consta dos autos it does not show on the records
no conveniente undesirable
no exigvel evergreen
no h comentrios a fazer no comment applies in this respect
no provimento denial
no realizvel, (adj.) nonaccruing; nonperforming
no se aplica inapplicable
no ser da competncia de to have no power to act
no tecido nonwovens
no-interferncia non-disturbance
nas reas de, (contab., auditoria)in the fields of
nas clusulas contratuais in the contractual relationship
natureza kind
natureza da operao classification of the transaction
natureza do contrato type of contract
natureza do(s) documento(s) kind of document(s)
natureza jurdica legal nature; legal classification
navio, (M/S) M/S (motor ship)
navio com carga lquida, (M/T) M/T (motor tanker)
navio com carga seca, (M/V) M/V (motor vessel)
navio de carga geral liner
navio graneleiro bulk carrier
navio mercante, (naveg.) cargo ship
navio para minrios e petrleo, (o/o) o/o (ore/oil carrier)
navio para transporte de veculosroll on/roll off ship
navio-tanque tanker
necessrio ou conveniente necessary or advisable
necessidade de consecuo de objetivos need of achievement
necessidade de treinamento training need
negar withhold (consent)
negar regncia fail to uphold
negativa de opinio disclaimer of opinion; adverse opinion
negativa de vigncia denial of effectiveness
negligncia negligence
negligncia grave gross negligence
negligenciar atribuies to be derelict in ones duties
negligente, (adj.) derelict
negociao negotiation; trading; bargaining
negociao casada tying
negociao coletiva collective bargaining
negociao de dvida debt workout
negociao justa fair dealing
negociar to transact; to negotiate
negociar aes / commodities to trade in stock / commodities
negcio transaction; deal
negcio a prazo time transaction
negcio casado back-to-back transaction
negcio em bases comutativas arms length transaction
negcio em desenvolvimento work in progress
negcio ilcito crooked business
negcio jurdico juristic act
negcio simulado sham transaction
negcio simultneo back-to-back transaction
negcios business dealing
negrito bold type
negro de fumo carbon black
nexo causal causation; chain of causation; causal relation
nexo de causalidade chain of causation
nicho de mercado market niche
nvel seniority; level
nvel educacional educational level
no armazm ex warehouse
no armazm de atracao ex dock
no estado em que se encontra as is
no futuro, mais cedo ou mais tarde eventually
no limite do necessrio on an as-needed basis
no mrito on the merits
no valor de worth
nome comercial registered name; trade name
nome fantasia fanciful name; trade name
nome vulgar common name
nomeao appointment
nomeao autoria third-party practice
nomear to appoint
nomenclatura brasileira de mercadorias, (NBM) Foreign Trade Tariff; Brazilian Customs Tariff
nomenclatura de mercadorias foreign trade classification
norma rule
norma ambiental environmental standard
norma de contabilidade accounting standard; accounting principle; fundamental accounting concepts
norma de direito material rule absolute
norma legal principle; norm
norma programtica general rule of law
norma pblica public policy
normas contra insider dealing, (i.e, negociao privilegiada) anti-insider dealing
normas de boa vizinhana good-neighbor policy
normas de pessoal personnel norms
normas de regulamentao comercial trade regulation rules
normas de segurana safety guidelines
nos melhores termos da lei pursuant to law
nos termos da legislao ordinria (at) common law
nos termos da lei by operation of law
nos termos de, (artigo/clusula) under
nossos grifos n.g. emphasis ours
nota autorizada para divulgao na imprensa press release
nota bancria bank note
nota colateralizada collateralized floating rate note
nota de cobertura cover note
nota de consignao consignment note
nota de dinheiro bill
nota de exportao garantida secured export note
nota de venda sales ticket
nota explicativa, (contab.) note; footnote; explanatory note (bal.)
nota explicativa s demonstraes contbeis explanatory note to the accounting statements
nota fiscal invoice; bill; combined invoice and bill of lading
nota fiscal fria sham invoice
nota fria bogus receipt
nota garantida a juros flutuantes collateralized floating rate note
nota promissria promissory note; commercial paper
nota promissria com cupom fixofixed rate note
notrio pblico notary public
notcia release
notcia de converso conversion notice
notificao notice; process
notificao cartorria notice via registry office
notificao civil preliminary judicial notice
notificao de saque notice of withdrawal; notice of drawing
notificao extrajudicial extrajudicial notification
notificao fiscal de lanamento de dbito NFLD tax delinquency notice
notificao judicial summons; court notice
notificar, no mnimo com X dias de antecedncia to give not less than X days prior notice to
nova manifestao, (autor) plaintiffs reply to X
nova manifestao, (ru) defendants reply to X
nova sistemtica, (de imposto) new assessment method
novao novation; renewal
novos fundos fresh funds
nua propriedade bare ownership; beneficial ownership
ncleo core
nulidade defeasance; annulment; voidability; to be considered null and void; procedural error
nulo e sem efeito null and void
nulo, sem valor null and void
nmero de ordem running number
nmero de processo index number
nmero total de empregados/funcionrios headcount
o acima exposto the foregoing
o acusado (the) accused (penal)
o comprador paga pela mercadoria e pelo frete, (c.a.f.) C. and F. (cost and freight)
o disposto acima the foregoing
o juiz deu-se por suspeito para examinar o caso the judge has recused himself from the case
o pedido foi indeferido the application was refused
o que contraria uma questo de direito perverse verdict
o que for maior the greater of
o x da questo the gist of the matter
objetivar with a view to; intended to; seeking to
objetivo objective
objetivo a curto prazo short-range objective
objetivo a longo prazo long-range objective
objeto object; purview (social); subject matter (contrato); purpose
objeto da matrcula n X, (imob.) which is described in record No. X
objeto deste contrato contemplated by this agreement
objeto e p purpose and status
objeto social corporate objective; corporate purpose
oblao oblatio
obra de adequao fit-out
obra original works of authorship
obrigao liability; bond; obligation; security
obrigao contratual contract obligation
obrigao de fazer affirmative covenant; positive covenant
obrigao de no fazer negative covenant
obrigao de venda conjunta drag-along provision
obrigao fiduciria fiduciary duty
obrigao garantida secured bond
obrigao permitida permitted security
obrigao vlida binding obligation
obrigaes dues; covenants
obrigaes com coupon, (de debntures) coupon bonds
obrigaes de colocao pblica a taxas de juros flutuantes publicly issued floating rate notes
obrigaes de S.A., (debntures no Brasil) corporate bonds
obrigaes diversas sundry obligations
obrigaes do tesouro treasury bonds
obrigaes e compromissos undertakings and commitments
obrigaes fiscais tax liabilities
Obrigaes Reajustveis do Tesouro Nacional, (ORTN) readjustable national treasury bonds
obrigaes remuneradas interest bearing obligations
obrigaes trabalhistas e sociais labor and social security obligations
obrigaes vencidas arrears
obrigada obligor
obrigar to be binding upon; bind
obrigar-se, (a) to agree; undertake; to covenant
obrigatoriedade obligation to
obrigatrio, (adj.) binding; mandatory; compulsory
observaes remarks; observations
observado o desgaste natural normal wear and tear excepted
observar, respeitar to comply with
obstar to bar
obteno, (seguros) procurement
obter indenizao to recover damages
ocupacional on-the job
ocupar os noticirios to be in the news
oferecer defesa to raise all defenses
oferecer menos to underbid
oferta de aquisio de controle takeover bid
oferta de compra ou venda bid and asked (price)
oferta de trabalho job offer
oferta e demanda supply and demand
oferta e procura supply and demand
oferta firme com preo fechado closed bid
oferta global de ttulos global equity offer
oferta livre de responsabilidades open bid
oferta para compra de aes tender offer; flotation
oferta primria de aes primary offer
oferta primria, colocao primria de ttulos initial public offering (IPO)
oferta pblica public offering
oferta pblica inicial initial public offering (IPO)
oferta pblica para aquisio de controle takeover bid
ofertante offering company
oficial das execues fiscais estaduais state tax collection office
oficial de gabinete office clerk
oficial de justia officer of the court; court official
oficial de registro register of deeds
oficial maior deputy clerk; deputy notary public; head clerk
ofcio official letter; profession
ofcio circular directive release
ofcio do registro de distribuio distribution registry office
ofcio requisitrio court order for provisions for payment in ones annual budget
oficioso, (adj.) unofficial
oitiva oral testimony; hearing
omisso de receita failure to report income; unreported income
omisso de renda failure to report income
omitir-se fail to make progress
onerar, (vb) to encumber; to burden
oneroso onerous
nus lien; burden; encumbrance; exposure
nus eqitativo equitable lien
nus real in rem guarantee; possessory lien
opo option
opo coberta covered position
opo de compra de taxas de juros cap (hedging)
opo de compra e venda de mercado e venda posterior por preo maior ou menor quando o comprador exerce o direito de opo straddle; put-and-call
opo de compra, opo de compra de aes call option; purchase option; facility purchase
opo de venda de taxas de jurosfloor (hedging)
opo de venda, opo de venda de aes put option
opo descoberta naked position
opo irrevogvel para entrega futura call
opo para excesso de subscrio over-allotment
opcionado optionee
opcionante optionor
operao operation; transaction (negcio)
operao 63 63 loan transaction
operao a termo put transaction
operao vista cash market; cash transaction; spot transaction
operao ativa lending
operao ativa e passiva banking transaction
operao casada straddle; back-to-back operation; lending and fund-raising
operao compromissada conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (Stock Exch.)
operao consorciada syndicated transaction
operao de aquisio de mercadorias para simultneo fornecimento a terceiros back-to-back transaction
operao de cmbio exchange transaction
operao de carregamento loading
operao de cobertura hedge
operao de financiamento de vendas vendor credit transaction
operao de swap swap agreement
operao em prego floor trading
operao entre partes independentes arms length transaction
operao lastreadas em ttulos asset-backed transaction
operao passiva fund-raising
operao regional, (dentro do mbito regional/estadual), (telecom.) local access transport area (LATA)
operao regional para regional, (interestadual), (telecom.) intraLATA (interLATA)
operao simblica de cmbio symbolic operation of exchange; nominal exchange dealing
operao trancada locked deal
operao travada locked deal; locked-in deal
operaes futuras futures
operador floor trader
operador de bolsa floor broker; pit broker
operador de chamada de longa distncia, (interestadual), (telecom.) long distance carrier (LDC)
operador de longa distncia, (telecom.) toll carrier
operador especial, (Stock Exch.) specialist
operadora de cmbio exchange dealer
operadora de servios interurbanos, (telecom.) toll carrier
operar to carry an account
operar seus negcios affairs
operar uma conta to deposit and withdraw money; to transact an account; to apply transactions to an account
operrio blue-collar (worker)
oponente adverse party
oponvel, (contra) good as regards
opor to oppose; to deny; to invoke; to claim
opor embargos declaratrios to file a motion for declaratory judgment
oportunamente in due course; timely
oportunidade de trabalho job opportunity
oportunista, (com.) free-rider
oposio opposition
oposto por filed by
optar pelo controle to elect to control
optar, decidir, resolver to elect
ora existente currently in existence
ora ou doravante existente both current and future
oramento budget; quotation; estimate
oramento de caixa cash budget
oramento de capital capital budget
ordem condicional, (derivativos) contingency order
ordem de cessao cease-and-desist order
ordem de pagamento money order
ordem de saque vista sight draft
ordem de saque, saque, (papis)draft
ordem do dia agenda
ordem econmica economic order; economic policy
ordem em operaes futuras order for futures
ordem judicial court order
ordem permanente, (derivativos) standing order
ordem pblica public policy; principle of law and order; public order
ordenao structure
ordenado salary; earnings
ordenamento adjetivo civil civil procedural law
ordenamento jurdico system of laws
ordenamento legal legal system
organismo transgnico genetically modified organism (GMO)
organizao em constante estado de aprendizado, (markt.) learning organization
organizao formal formal organization
organizao informal informal organization
organograma organization chart
rgo, (adm.) agency
rgo de administrao administrative body
rgo de auto-regulamentao self-regulatory agency
rgo de classe bargaining unit
rgo de defesa da concorrnciaantitrust agency
rgo expedidor issuing body
rgo governamental government body; agency; department
rgo judicial judicial entity
rgo julgador tribunal
rgo jurisdicional judiciary body
rgo ou entidade governamental governmental body or agency
rgo, entidade, (tipo) agency
rgo, repartio, departamento, (partes) body
orientao policy; guideline; advice; ruling
orientao escrita written disposition
orientao legal legal advice
orientao vocacional vocational guidance
orientador, (de tese) supervisor
origem provenance
origem dos recursos source of funds
oriunda, decorrente, em funo brought about
oriundo de arising out of
otimizar to facilitate
ou no vel non
outorga uxria wifes consent
outorgada cessionria grantee assignee
outorgada credora grantee creditor
outorgada hipotecria grantee mortgagee; creditor
outorgado attorney in fact
outorgante principal; grantor
outorgante concedente grantor assignor
outorgante devedora grantor debtor
outorgante hipotecante grantor mortgagor
outorgar to grant
outras despesas/receitas no operacionais other nonoperating expenses/income
outras receitas/despesas other income/expenses
outros contratos a realizar other pending contracts
outros crditos other credits
outros dbitos other liabilities
outros resultados operacionais others operating results
ouvir previamente to consult with...
P. Deferimento request grantal; we request the granting of the above; granting requested
p.l.c. public limited company
P.R.I., (Publique-se, Registre-se, Intime-se) Publish, Register, Notify
pacificamente willingly
pacfico, (adj.) peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence)
pacote turstico package tour
pacto adjeto addictional clause
pacto ante-nupcial antenuptial agreement; premarital agreement
pacto comissrio agreement of forfeiture
pacto de retrovenda buy-back agreement
pacto, ajuste agreement; covenant; settlement; arrangement; adjustment
padro de valor monetrio standard of value
padres de desempenho criteria of performance
padres de produo standards of production
pagador principal principal obligor
pagamento payment
pagamento a destempo untimely payment
pagamento a maior overpayment
pagamento a menor underpayment
pagamento vista immediate payment; cash consideration
pagamento antecipado accelerated payment; prepaid expense
pagamento antecipado de exportao, (securitizao) export prepayment arrangement
pagamento aps o vencimento payment in arrears
pagamento contra entrega cash on delivery (COD)
pagamento contra entrega, (COD) cash on delivery (COD)
pagamento de imposto a menor deficiency
pagamento em carteira payment at the bank
pagamento em espcie payment in kind
pagamento inicial down payment
pagamento integral payment in full
pagamento no vencimento final payment on the final due date
pagar, (vb) to surrender; to pay; to settle
pagar a mora pay all defaulted amounts
pagar antecipadamente to prepay
pagar direitos alfandegrios to clear through customs
pagvel payable
paging, (telecom.) paging
pago aps o vencimento payable in arrears
pas altamente endividado heavily indebted country
pas em desenvolvimento less developed country (LDC)
pas membro, (de tratado) treaty country
Palcio do Governo Governors Mansion (estadual); City Hall (municipal)
palestra lecture
pantanal wetlands
papagaio, (letra de favor) accomodation note
papel debt security
papel de primeira linha prime note
papel gerencial managerial role
papel moeda legal tender; paper money
papel ofcio legal-size paper
papelo paperboard
para constar for the record
para fins de for purposes of
para no dizer not to say
para que no haja dvidas for avoidance of doubt
para todos os fins for all intents and purposes
para vigorar em effective upon
paraestatal quasigovernmental entity
parafiscal, (adj.) social insurance
paraso fiscal tax haven
paralegal, (subst.) paralegal assistant; paralegal aide
paralisao, (de obras) stoppage
paralisao do trabalho work stoppage
paralisar, (aeronave) to ground
parmetros guidelines; directives; standards; requirements; models; benchmark (finance)
parceiro comercial business partner
parcela a deduzir deductible
parcela com vencimento vista one lump sum
parcela de preo tranche
parcela depositada escrowed portion
parcela semestral semi-annual instalment
parcela nica bullet payment; lump sum; single payment
parcela, prestao installment; tranche; lot
parcelas legais, (trab.) severance pay items/elements
parecer opinion; technical report (M&P); award
parecer contrrio, voto contrrio, voto vencido adverse opinion; dissenting opinion; disclaimer of opinion
parecer de orientao practice bulletin
parecer do Ministrio Pblico opinion of the Public Attorneys office
parecer dos advogados da tomadora opinion of general counsel to borrower
parecer dos advogados do agente e dos bancos opinion of counsel to the agent and the banks
parecer dos auditores audit report
parecer dos auditores independentes accounting firm report
parecer normativo normative opinion
parente afim in-law
parente colateral collateral kin
pari passu, (em igualdade de condies) pari passu
paridade cambial exchange parity
paridade de moedas currency swap
parquet public prosecutors office
parte party
parte beneficiria founders share; participation certificate; receiving party
parte contrria adverse party
parte contratante party hereto; contracting party
parte de retorno transfer costs for court-to-court remittance
parte denunciada lide, litisconsorte impleaded party
parte divulgante source party
parte em litgio litigant
parte ilegtima party without standing to sue
parte inadimplente breaching party
parte inadimplida non-breaching party
parte indenizada indemnitee
parte indenizante, parte indenizadora indemnitor
parte lesada aggrieved party; injured party
parte perdedora defeated party
parte prejudicada aggrieved party
parte relacionada related company
parte vencedora prevailing party
parte vencida losing party
partes da sentena ou acrdo parts of the decision; summary of the events of the trial fundamentals; basis for the decision; the verdict itself
participao interest; stake; holding
participao acionria ownership interest
participao em empreendimento de lazer vacation ownership
participao em empresas controladas interest in controlled companies
participao estatutria de diretores bonus grant
participao indivisvel undivided interest
participao no mercado market share
participao nos lucros profit sharing
participao patrimonial equity stake
participao por incentivos fiscaisinterest under tax incentives
participao registrada registered stockholding
participao societria corporate interest; equity interest; quotaholding
participaes de minoritrios minority interest
partilha apportionment
partilha de bens apportionment of assets; estate settlement
pasmem! believe it or not! unbelievable as it may seem; mirabile dictu
passageiro principal; participant (bolsa)
passar por, agentar to undergo
passvel de likely to
passvel de cobertura, (mercado de futuros) to be hedged
passivo liabilities
passivo circulante current liabilities
passivo circulante, passivo exigvel current liabilities
passivo descoberto unsecured liabilities
passivo e obrigaes liabilities and obligations
passivo exigvel current liabilities
passivo fictcio offset liabilities
passivo por prescrio normativa, (telecom.) regulatory liability
passivo real actual liabilities
pasta bsica unrefined cocaine
patrimnio heritage; equity including assets and liabilities
patrimnio, (sociedade) assets and liabilities; assets; holding
patrimnio humano human asset
patrimnio lquido net equity; net worth; shareholders equity, stockholders equity (S.A.); owners equity (Ltda.)
patrimnio mundial world heritage site (UNESCO)
ptrio poder parental power; paternal power
patrocinadora issuer; drawer
paulatinamente slowly but surely
pauta trial docket
pauta de casos, ementa de sentena, lista de decises docket
pauta para julgamento trial docket
pavimento story
PBX, (telecom.) private branch exchange (PBX)
pea processual procedural document
pea vestibular complaint; initial petition
peas processuais procedural documents; petio inicial: plaintiffs complaint; contestao: defendants answer; rplica: plaintiffs reply; manifestao rplica: defendants rejoinder to ...; nova manifestao (autor): plaintiffs reply to...; nova manifestao (ru): d
peculato embezzlement
peculiaridade special feature
peclio gratuity; (INPS) savings fund; time savings account
pedido motion; application; order; complaint; plea; prayer
pedido de amostras pagas sample order; trial order
pedido de assistncia litisconsorcial filing as co-parties claim
pedido de concordata request for debt rehabilitation proceedings
pedido de cotao, (EUA) inquiry; invitation to tender
pedido de deferimento request for granting
pedido de desistncia de registrorequest for waiver of registration
pedido de extino do processo motion for dismissal
pedido de falncia petition in bankruptcy
pedido de garantia bond application
pedido de habilitao processualprocedural qualification claim
pedido de indenizao claim
pedido de julgamento sumrio motion for summary judgment
pedido de outorga, (telecom.) granting request
pedido de patente desdobrado application for continuation in part
pedido de reconsiderao de certificado de registro request for reconsideration of registration certificate
pedido de registro registration form
pedido de registro de investimento application for investment registration
pedido de registro de marca trademark application
pedido de registro de patente patent application
pedido de rejeio da ao motion to dismiss
pedido de reviso, (Dir. Proc.) plea in abatement
pedido em carteira firm order
pedido em contrrio counterclaim
pedido recebido como claim held as
pedir a palavra to request the floor
pedir concordata to file for chapter 11 workout
peita, suborno bribery
pena sentence; setence to pay
pena convencional agreed penalty
pena criminal criminal penalty
pena de deteno imprisonment
pena de perdimento confiscation; seizure
pena de recluso solitary confinement
pena de revelia de confisso penalty of judgment in absentia
pena mais leve less severe penalty
penal criminal; penal
pendncia loose ends
pendncia judicial pending case; pending litigation
penetrao, (marketing) strong presence
penhor lien; pledge; collateral; mortgage
penhor agrcola rural pledge
penhor cedular pledge of credit instruments
penhor cedular de primeiro grau first lien
penhor de aes share escrow
penhor legal distress; distraint
penhor mercantil commercial lien; commercial pledge
penhor rural rural pledge; rural lien
penhora attachment; seizure
penhora judicial judgment lien; attachment
penhora pr-judicial prejudgment attachment
penhorado, (subst.) distrainee; lienee
penhorador(a) distrainor; lienor
penso dole
penso alimentcia alimony; support payment
penso ou aposentadoria pension or retirement pay
penso por morte surviving spouse pension
pensionista, (de casa de penso)boarder
percentual de participao sobre o capital social percentage of interest in corporate capital
percurso voyage
perda auditiva induzida por rudo, (PAIR) hearing loss disease caused by noise
perda de objeto, (ao) lack of grounds
perda monetria purchasing power loss
perdo de dvida debt forgiveness
perdas e danos losses and damages
perdas ou lucros por oscilaes cambiais exchange losses or profits
perder a votao to be outvoted
perecimento perishment; destruction; termination; forfeiture
perecimento de investimento termination; extinction
perempo, precluso estoppel
perfeito estado de uso, habitabilidade e funcionamento perfect condition of use, occupancy and operation
pergaminho exordial exordium
percia expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal)
percia judicial court expert investigation
percia tcnica technical expert investigation
periculosidade risks
periculosidade e segurana health and safety
periculum in mora ineffectiveness resulting from possible delay
perimetral belt parkway
periodicidade frequency; timing
perodo base, (IR) tax year
perodo competente/de competncia accrual period
perodo de amortizao repayment period
perodo de aquisio, (frias) acquisition period
perodo de carncia grace period; lock-up period; waiting period
perodo de compensao de cheques float
perodo de concesso, (frias) granting period
perodo de descanso rest period
perodo de disponibilidade availability period
perodo de experincia probationary period; trial period
perodo de franquia grace period
perodo de fruio eligibility period
perodo de inao standstill
perodo de juros interest period
perodo de permanncia, (investimentos) lock-up period
perodo de prorrogao rollover period
perodo de validade currency of the agreement
perito expert; expert consultant
perito de avaliao valuation expert
perito de avaria average adjuster
perito de contabilidade auditor
perito judicial court expert; court-appointed surveyor
permanncia, (alm do prazo), (imob.) holdover
permanncia, (de pessoa) presence
permanente permanent assets
permisso de lavra garimpeira informal mining reserve area
permissionria authorized entity; licensee (Stock Exch.)
permissionria plena, (Stock Exch.) lessee; licensee
permissionrio permittee
permitir to enable
permuta exchange; swap
permuta de espao publicitrio exchange of advertising space
permutvel exchangeable
pernicioso, (adj.) pernicious
pernoitar to overnight; to stay over night
perseguio stalking
persistir, perdurar endure
personalidade jurdica corporate entity; legal identity; legal personality; corporate personality
perspectiva prospect
perspectivas artsticas do empreendimento, (eng. civ.) artists' renderings
perspectivas so encorajadoras prospects are bright
pertencente pertaining to
pertences, bens appurtenances; effects
pesca artesanal manual fishing
peso lquido legal legal net weight
pesquisa survey; exploration (oil)
pesquisa de atitude attitude survey
pesquisa de mercado market research
pesquisa de opinio opinion survey
pesquisa de pessoal personnel research
pesquisa e explorao exploration and development (or production)
pesquisa mineral exploration
pesquisa salarial salary survey; wage survey; compensation survey
pessoa de direito pblico governmental entity
pessoa fsica individual; natural person; person
pessoa jurdica body corporate; legal entity; legal person; corporate entity
pessoa jurdica subsidiria subsidiary body corporate
pessoa natural individual; person
pessoal administrativo back office
pessoal de escritrio clerical personnel
pessoal de manuteno repairmen
pessoal temporrio temporary personnel
petio petition; plea; claim; complaint; pleading (dir. proc.)
petio em equidade bill in equity
petio explicativa de capitalizao de emprstimo explanatory letter regarding loan capitalization
petio inicial, (autor) complaint; plaintiffs complaint; statement of claim
petitrio complaint
pignoratcio being secured by collateral
pirataria piracy
pirateado illicitly reprinted or reproduced; reverse-engineered
PIS repique additional PIS
piso salarial minimum wage for the category; wage floor
plgio, (dir. autoral) plagiarism; passing-off
planejamento a curto prazo short-run planning
planejamento a longo prazo long-run planning
planejamento de carreira career planning
planejamento organizacional organizational planning
planejamento sucessrio estate planning
planilha chart
planilha de pagamento payment chart
plano, (de) This is the first phase of the two-phase judicial procedure: (1) settlement of anything pending regarding the case; and (2) judgment on the merits
plano coletivo group plan
plano comercial business plan
plano de aposentadoria retirement plan
plano de cargos e salrios job and salary administration plan
plano de crise contingency plan
plano de imobilizado capital investment plan
plano de incentivos incentive plan
plano de manejo florestal de rendimento sustentvel sustainable forestry development plan
plano de opo de aquisio de aes stock option plan
plano de penso pension plan
plano de previdncia welfare plan
plano de remunerao compensation plan
plano de sade health care
plano de sugestes suggestion plan
plano diretor directive plan
plano empresarial multiemployer plan
plano salarial salary plan
planta, (rede) telefnica, (telecom.) telefone plant
planta baixa, (arquit.) birds eye view; ground plan
planta do local site plan
planta em perspectiva, (eng. civil)rendering
plastificado, (documento) laminated
plataforma MIPS em tempo real real-time MIPS platform
plataforma mvel movable platform
plataforma petrolfera offshore rig
pleiteada claimed (not necessarily disputed)
pleitear, (vb) to plead; to demand; to claim
pleitear a quebra da r to petition that the defendant be adjudicated bankrupt
pleito pleading
plena, rasa full; complete
plenrio full bench; full session; plenary session
pleno full-fledged; mid-level
pleno vigor e efeito full force and effect
plurianual multiyear
poder aquisitivo purchasing power
poder executivo executive branch
poder executivo federal federal executive branch
poder expropriante condemning authority
poder judicirio judiciary branch
poder legislativo legislative branch; the Congress
poder liberatrio purchasing power
poder pblico public authorities
poder pblico federal federal authorities
poderes authority
polmico controversial
polcia cientfica police lab
poltica policy
poltica de admisso hiring policy
poltica de metas de inflao inflation targeting policy
poltica de rdeas curtas/controleshort-leash policy
poltica de vendas sales policy
poltica fiscal fiscal policy
poltica monetria monetary policy
poltica nacional de saneamento national sanitation policy
poltica organizacional organization policy
poltica salarial wage policy
polo de atrao magnet
ponderar weight (matem.)
ponta de estoque end-of-line product
ponta de gndola dump display
ponto de converso, (de ttulos em aes) conversion point
ponto de equilbrio break-even point
ponto de equilbrio de caixa cash break-even point
ponto de venda sales outlet; point of sale (imob.)
ponto de venda a varejo retail outlet
ponto-base base point (b.p.)
ponto-chave key point
pontualmente on time
populoso populous
por ao ou omisso by commission or omission
por conseguinte, fica acordado como segue now, therefore, it is hereby agreed as follows
por conta e em nome de for the account and on behalf of
por conta e ordem de for the account and at the order of
por conta prpria, (e de terceiros)for its own account (and on behalf of others)
por convocao at the call of
por dependncia by reference
por diferena by difference
por em risco endanger
por encomenda custom-made; customized; to order
por equiparao a by analogy with
por estarem assim justos e contratados in witness whereof
pr fim a uma associao terminate a joint venture (to)
por fora do qual by which
por meio do qual by which
por ordem de behest (at the behest of)
por portador by messenger
por prazo indeterminado with no final term
por procurao by proxy
por quem de direito by the authorized party
por quem quer que seja whomever
poro, (naveg.) hold
porcentagem aproximada more or less percentage (MOLOO)
porcentagem do resultado contingency fee
porta-cartes personalizados card carriers
portador bearer; holder
portaria ordinance
portaria interministerial joint ministerial ordinance
porte carriage
porte pago postage prepaid
porto de carregamento loading port; loadport
porto de embarque port of loading; port of embarkation
ps-balano subsequent (in actting)
posio standing; position
posio vista cash market position
posio atual case status
posio coberta covered position
posio comprada bidding position; long position
posio de caixa cash position
posio em aberto open position
posio final, (contab.) closing balance
posio inicial, (contab.) opening balance
posio lanadora short sale
posio titular bidding position
posio vendida short position; sale position; to sell short; short sale, short selling; selling short
posicionamento interno de pessoal placement
posicionar to take a stand
posse investiture; possession; qualification (diretor)
posse legtima, mansa e pacficalegitimate, peaceable and uncontested possession
posse mansa e pacfica uncontested title to; quiet possession
posseiro squatter
possibilidade jurdica cause of action
possuidor em boa-f holder in due course
possuir intimidade com to be familiar with
possuir poderes e competncia to have authority
postecipadamente in arrears
postecipado in arrear
posterior, (adj.) afterall
posto tellers booth
posto de atendimento eletrnico, (Banco 24 horas) automatic teller machine; automatic teller
posto de servio service station
posto fbrica at factory
posto fiscal tax service office
posto no destino free delivered
postulao request
ps-venda aftermarket
pouco antes shortly before
poupana savings
poupana a prazo fixo time savings account
praa auction; public auction; trading area; venue; marketplace; site
praceamento sale by auction
prtica comercial enganosa deceptive business practice
prtica de preo mnimo, (em dumping) undercutting
praticar todos os atos to make all appropriate action
prazo term; time frame; time limit; currency; interval; stated period; appointed day; timing; period
prazo de carncia grace period; waiting period
prazo de decadncia term of loss of procedural right
prazo de entrega time of delivery; delivery time; lead time
prazo de negociao, (antes de uma greve) cooling-off period
prazo de permanncia lockup (investment)
prazo de prescrio limitation period; prescriptive period
prazo de validade de aprovao term of validity of approval
prazo de vencimento term
prazo de vigncia term of effectiveness; period of validity
prazo indeterminado unlimited; open-ended
prembulo introduction
precatria letter rogatory
precatrio special judicial order; payment notice to government; unbacked government securities; writ of payment
precedentes precedents
preceito cominatrio seeking an injunction
precluso estoppel; preclusion
preo price
preo ao par price equal to par
preo de capa list price
preo de compra bid price; purchase price
preo de cotao entre operadores dealer-to-dealer asked price
preo de emisso, (de aes) issue price (for the shares)
preo de exerccio, (opo) strike price
preo de exportao construdo constructed export price
preo de referncia, (em dumping) linking price
preo de tabela list price
preo de transferncia transfer pricing (for tax purposes)
preo de venda ask price; sale price
preo de venda mdio average sale price
preo global de compra aggregate purchase price
preo justo de mercado fair market value
preo lquido de venda net sales price
preo mximo ceiling price
preo mdio ponderado weighted average price
preo mnimo, (em leilo) upset price (US); reserve price (GB)
preo normal normal price
preo total, certo e ajustado total, certain and agreed price
preo unitrio per unit price
pr-contrato preliminary contract
preos dos bens leiloados puffer
pr-datado post dated
preencher declarao de renda to file a tax return
prefacial introduction to complaint
prefacialmente prima facie
Prefeitura local government authority; municipality; prefecture
Prefeitura Municipal City Hall (lugar)
preferencial prime
prefixar to prefix
pr-forma, (s.) preform
prego, (na Bolsa de Valores) big board; floor; trading session; trading floor; pit; market floor; regular trading hours session; trading (day)
prejudicado aggrieved; invalid; adversely affected; not applicable
prejudicar, (vb) to adversely affect; to jeopardize; to impair; to prejudice; conflict with
prejudicial, (subst.), (contencioso)pre-judgment
prejuzo loss; damage
prejuzo acumulado accrued loss; deficit
prejuzos emergentes actual damages; compensatory damages
prejuzos especulativos consequential losses
prejuzos fiscais tax losses; net operating losses (NOL)
prejulgados interpretations
preliminar de prescrio argument, in preliminary phase of case, that statute of limitations has expired
preliminar sustada pelo juiz preliminary arguments raised by the judge
preliminares, (ao judicial) preliminary; preliminary allegations (autor); preliminary arguments (ru)
preliminarmente preliminarily
prmio incentive
prmio de permanncia reward for employment period
prmio de reembolso refund premium
prmio de seguro de crdito risk premium
premissa premise; requisite; background statement (em contratos)
premissas witnesseth
preparao em massa bulk preparation
preparar, (contas) to draw up
preposto representative
prequestionamento preliminary allegations
pr-requisito condition precedent
prescrever to become time-barred
prescrio lapse; barred; statute of limitation
prescrio intercorrente interim statute of limitations
prescrito barred by law; the statute has run
Presidncia Office of the President; presidency
Presidente chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa); Honorable Speaker o
Presidente da Assemblia Legislativa Speaker
Presidente do Banco Central Governor
Presidente do Comit Executivo president of the executive committee
Presidente do Conselho Diretor, (agncias governamentais) chairman of the directive committee
presidente do sindicato union leader
Presidente do Tribunal chief justice
presidente interino president pro tempore
presidir a reunio to take the chair
presses de maiores gastos spending pressures
pressuposto assumption; prerequisite
pressuposto processual procedural requisite
prestao installment; provision (fornecimento)
prestao alimentcia payment of support
prestao de assistncia tcnica rendering of technical assistance; servicing
prestao de contas accounting
prestao de fiana rendering of surety/guarantee/bond; putting up of bail
prestao de garantias, fianas ou avais tendering of guarantees, sureties or aval guarantees; collateral
prestao de servios services agreement
prestao de servios de rede corporativa de pessoas jurdicas corporate networking services (telecom)
prestao do arrendamento rent payment
prestao jurdica/jurisdicional relief
prestao simblica nominal consideration
prestador de servios freelance worker; provider; service renderer
prestar cauo to post bond (mandato)
prestar compromisso to affirm; to make affirmation; to swear in
prestar contas a to account to
prestar fiana, (priso) to put up bail
prestar garantias to post bond
prestar juramento to swear an oath; to take an oath
prestar servios de transformaoto toll manufacture
presuno juris tantum rebuttable presumption
pretenso claim
pretenso so-called
preterido passed over
pretor justice of the peace
pretrio excelso supreme federal court
prevaricao malfeasance (in office)
preveno de acidentes accident prevention
prevento, (Juzo) prevention
prever, (vb) to set forth; to establish; to provide for
previdncia privada pension fund; private pension fund
previdncia social social security
previdencirio, (subst.) social security officer
prvio preliminary
previso forecasting
previsvel predictable
previsto antecipated (date ... for)
primeira classe, (de) preeminent; prominent; prestigious; cutting-edge
primeira linha, (de) class A (bank); first-tier (bank)
primeiro aditivo ao acordo de acionistas first addendum to the shareholders agreement
primeiro conselho de contribuintes first taxpayers council
primeiros socorros first aids
primordial overriding
principal devedor primary debtor
principal pagador primary obligor
princpio da autoridade do vencimento early maturity rule
princpio da fonte produtora de renda source basis
princpio da hierarquia das normas preemption of laws principle
princpio da legalidade lawfulness principle
princpio da no cumulatividade cumulative remedies (contractual clause); non-cumulative taxes principle (tax)
princpio da razoabilidade rule of reason (antitrust)
princpio da recepo acceptance doctrine
princpio da subsidiariedade principle of subordination
princpio de universalidade taxed on worldwide income
princpio do contraditrio adversary system
princpios contbeis accounting principles
princpios contbeis geralmente aceitos generally accepted accounting principles
princpios de contabilidade geralmente aceitos generally accepted accounting principles
prioridade pela ordem de registro, (Bolsa de Mercadorias Eletrnica) time priority
priso administrativa imprisonment ordered by an administrative authority
priso albergue goal lodgings; jail lodgings
priso domiciliar house arrest
priso preventiva preventive detention
priso simples detention
privar de to deprive of
privatizao privatization
privatizao abrangente pervasive privatization
privilgio martimo maritime lien
privilgios, (clusula) benefits
pro labore estimated self-employment income; compensation paid to senior management
pro soluto, (pagamento) settlement
pro solvendo, (para solver) to pay
probabilidade de xito chances of success
probatrio, (adj.) probational
procedncia provenance
procedente valid; logical; justified
procedimento procedures; course of conduct
procedimento arbitral arbitration
procedimento cautelar injunctive relief
procedimento de admisso hiring procedure
procedimento de inexigibilidade waiver procedure
procedimento de praxe ordinary proceedings
procedimento sumarssimo summary proceedings
processamento further development
processar, (vb) to sue; to prosecute; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution
processo administrativo administrative proceedings
processo cautelar provisional proceedings
processo comum standard proceedings
processo de admisso hiring process
processo de arrolamento simplified probate proceedings
processo de concordata concordata proceedings
processo de conhecimento prejudgment phase
processo de dispensa de licitaobidding waiver
processo de execuo execution proceedings; enforcement proceedings; execution suit
processo de jurisdio voluntriaex-parte proceedings
processo do jri jury proceedings
processo especial special proceedings
processo falimentar bankruptcy proceedings
processo fiscal tax claim
processo gerencial management process
processo judicial court suit; legal proceedings; proceedings
processo n case No.
processo ordinrio cognitive proceedings; regular proceedings
processo sumrio summary proceedings
processo trabalhista labor suit
processos judiciais ou administrativos actions or proceedings
processual, (adj.) procedural
processualista expert in civil or criminal procedure
procura demand
procurao power of attorney; proxy
procurao em causa prpria power of attorney with an in rem propriam clause
procurao indeterminada durable power of attorney
procurador, (ou bastante procurador) attorney-in-fact
procurador ad judicia attorney at law
procurador ad negotia attorney in fact
procurador da Repblica federal government attorney
procurador da Unio public prosecutor
procurador de justia public prosecutor
procurador do estado state attorney
procurador em juzo prosecutor
Procurador Geral Attorney General
procurador geral da Fazenda Nacional attorney-general of the national treasury
procurador geral da Repblica, (MP federal) attorney-general
procurador pblico public prosecutor
procuradores da Repblica public attorneys for the Republic
procuradoria do estado state attorneys office
Procuradoria Geral Government Attorneys Office
procuradoria geral da fazenda nacional Office of Attorney-General of the National Treasury
procuradoria geral da justia, (PGJ) attorney generals office
produo output
produo de provas production of evidence
produo em srie mass production
produto proceeds; item; product; output; commodity
produto alimentcio foodstuff; food product
produto com data de validade dated goods
produto complementar cross-selling product (markt.)
produto derivado byproduct
produto em estoque standby product
produto em processo WIP
produto falsificado knock-off
produto final output
produto intermedirio intermediate goods
produto interno bruto, (PIB) gross domestic product (GDP)
produto nacional bruto, (PNB) gross national product (GNP)
produto similar product counterpart
produto suprfluo luxury item
produto vendido product sold
produto-tampo stopgap product
proferir hand down (to); issue; render (judgment)
professor titular full professor
profissional do direito legal profession
profissional liberal professional
programa contra pobreza direcionado targeted antipoverty program
programa de avaliao de mritomerit rating plan
programa de computador computer software
programa de divulgao disclosure schedule
programa de incentivo, (trab.) comfort program
programa de incentivo de emprego a minorias employment incentive program for minorities
programa de longa metragem long edited program
programa de publicidade advertising campaign
programa de reduo de custos cost saving program
proibio de propaganda advertising ban
proibir, (vb) to prohibit; to bar; to ban
projeto de lei legislative bill; bill
projeto de obras pblicas publics works project
projeto de partilha draft of apportionment; draft of distribution
projeto de preservao conservation project
projeto de sistema system design
projeto filantrpico charitable project
projeto pr-executivo, (engenharia) design development documents
projeto substitutivo clean bill; alternative bill
pro-labore directors compensation; officers remuneration
prolao making (of an order, judgment)
prolatar to hand down; issue; render (judgment)
prolegmenos preliminary aspects
promessa de compra e venda purchase and sale commitment; commitment of purchase and sale
promessa de recompensa compensation commitment
promissrio promisee
promissrio comprador committed purchaser
promissria note
promissrio promisee
promitente promissor
promitente vendedor committed seller
promitente/promissor comprador committed purchaser/grantee
promitente/promissor vendedor committed seller/grantor
promoo promotion; sweepstakes
promoo de vendas sale promotion
promoo por antigidade promotion by seniority
promoo por mrito promotion by merit
promotor pblico (1 instncia MP Estadual) (Public) Prosecutor; prosecuting attorney
promotoria prosecutor office
Promotoria de Defesa do Consumidor, (PROCON), (rgo adm.) Consumer Protection Office
Promotoria de Justia de Acidente de Trabalho, (PJAT) Occupational Accidents Prosecutor Office
Promotoria de Justia do Consumidor, (PJC), (rgo do MPE) Consumer Affairs Prosecutor Office
promovente claimant; plaintiff
promover foster
promovida defendant; respondent
promulgar to enact; issue; hand down; render (judgment)
pronturio dossier; personnel file
pronturio mdico medical record
pronunciar to present arguments; to make a statement to appeals to; rule on
pronunciar-se to position itself; to take a position; to profess; to voice
propaganda comparativa disparaging advertising
propaganda enganosa deceptive advertising; misleading advertising; deceitful advertising
propina, caixinha kickback
proponente bidder; bidding company
proporo ratio
proporcional, (adj.) pro rata; ratable; proportional
proposital, intencional, falta voluntria willful misconduct
propsito intention
proposta, (em licitao) bid; proposal; quotation
proposta de acordo settlement proposal
proposta de aquisio de controle majoritrio hostile bid
proposta de incorporao takeover bid
proposta de licitao response for proposal (RFP)
propriedade ownership (condio de ser o dono)
propriedade industrial industrial property
propriedade intelectual intellectual property
propriedade legtima lawful ownership
proprietrio ideal best owner
proprietrio registrado owner of record
prorrogao extension
prorrogao de prazo ou vencimento extension of maturity
prorrogar to extend (agreements)
prs e contras pros and cons
prospecto prospectus; prospect (mining)
prospecto preliminar red herring
prspero affluent
prosseguimento prosecution
protestado formally registered as an unpaid obligation; protested obligation (ttulo)
protestar to demur
protestar por to request permission for
protesto de ttulo protest of bill
protesto interruptivo de prescrioclaim to interrupt statute of limitations; motion to toll the statute of limitations
protocolar, registrar to file; docket
protocolo delivery; filing; certificate of filing
protocolo, (conjunto de regras para transmisso de dados) protocol
protocolo de entendimento heads of agreement; memorandum of understanding
protocolo de incorporao merger protocol
protocolo de incorporao e justificao protocol of merger and justification
protocolo de intenes memorandum of intent
prottipo mock-up
prova circunstancial indicia (s vezes)
prova concreta hard evidence
prova documental documentary evidence; evidentiary document
prova emprestada evidence previously used in another case
prova inconcussa conclusive evidence
prova pericial expert evidence
provento profit; gain; yield; result; revenue; wage
provimento approval
proviso, (dbito, passivo) accrual
proviso de contribuio social social contribution reserve
proviso de imposto de renda income tax reserve
proviso para crditos de liquidao duvidosa bad debt reserve
proviso para dvidas duvidosas, (pdd) bad debt provision
proviso para o imposto de rendaprovision for income tax; accrual for income tax
provisionar to accrue
provocar alta ou baixa no mercado to rig the market
prudente conservative
prumo, (naveg.) lead line
publicao especializada trade journal
publicidade, propaganda advertising
publicitrio advertising executive
pblico particular private individuals
pulverizadas, (aes) widely held
purgao, (mora) remedy; late payment (in leasing)
quadra block
quadrilha illicit cartel of criminal network; criminal group
quadro de administradores administrative structure
quadro de aviso bulletin board
quadro geral de credores general list of creditors
quadro sintico chart
quadro social corporate roster
quadro societrio ownership structure
qualificao crime
qualificao, (crime) identification; aggravated by ...
qualificao gerencial managerial skill
qualquer disposio em contrrio contida neste instrumento anything to the contrary herein contained
quantia sum
quantia depositada pelo investidor, com o corretor, a ttulo de sinal call margin
quantia excedente overage
quarteirizao contingency
quarteirizao de servios provision of contingency services
que integra o presente instrumento como Anexo X attached as Exhibit X hereto
quebra ruin; breach (sigilo)
quebra de caixa special bonus for cashiers
quebra de sigilo bancrio, (para fins de investigao de contas bancrias) lift of bank secrecy
quebrar, entrar em falncia to go belly up
queda, (baixa) nos preos drop in prices; fall of prices
queda na procura flagging demand
queima total de estoque clearance sale
queixa, (Dir. Proc. Penal) complaint
queixa para indenizao por perdas e danos suir for damages (or compensation)
quem de direito rightful party
querelado the accused
querelante complainant
quesito, (Dir. Proc.) question
quesito escrito written interrogation
questo, (contencioso) dispute
questo constante na ordem do dia item of the agenda
questo prejudicial preliminary or preparatory action
questionar to call into question; to challenge
quilmetro rodado payment of commission per km.
quinho, (condomnio), (imob.) co-ownership interest
qinqnio, (trab.) 5-year service bonus
quinta-feira santa Mardy Thursday
quintal, (medida de peso equivalente a 112 lbs. na Inglaterra, e 110 lbs. nos E.U.A.) hundredweight
quirografrio unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor)
quitao discharge; release; acquittance
quitada drawer; payee
quitando drawee
quitante payor; drawee
quitar, (vb) surrender; discharge; release
quociente absoluto de liquidez quick ratio
quociente de cobertura interest coverate ratio
quociente de liquidez current ratio
quociente de liquidez seco acid test ratio; quick asset ratio
quorum quorum
quorum legal legal quorum
quota unit; allocation
quota de fundo de investimento share; unit
quotao listing
quotista quotaholder
R & I record and notify (registre-se e intime-se)
R.A. record and notify (registre-se e autue-se)
rdio-chamada paging
radiofuso sonora radio sound broadcasting
rdio-mensagem radio messaging
ramo de atividade field of activity
raso irreducible
raspadinha scratch-off lotteries
ratear, (vb) to apportion; to earmark
rateio apportionment; earmarking; draft of apportionment; deed of distribution (imob.)
ratificao ratification
ratificao de sentena estrangeira recognition of foreign judgment
ratificar to confirm
razo, (livro) ledger
razo de apelao reasoning of the appeal
razo final final arguments
razo pela qual whereupon
razo social corporate name
razovel reasonable
razes do apelante statement of the appellant
r agravante defendant pleader
readmisso rehiring
reajustamento gross-up
reajustamento do rendimento bruto gross-up
reajuste adjustment
reajuste, (de preo) escalation; restatement
reajuste salarial salary adjustment
real actual
realizao, concluso consummation
realizar reforma to plow ahead with reform
realizvel, (adj.) accruing; performing
realizvel a curto prazo short-term receivables
realizvel a longo prazo noncurrent assets; long-term receivables; long-term assets
reaquecer, (a economia) to rekindle
reativar to revive
reavaliao revaluation
reavaliao de valor de mercadomarket-value step-up
reavaliar, (contab.) to revalue
reaver recover (to); to refund (to)
reaver posse to repossess
recada, (doena) relapse
recebveis accounts receivables
receita income; earnings; revenue
receita de anuidade de associados renewal card fee
receita de comercializao selling revenue
receita de vendas sales revenue
receita de vendas a receber net sales on account
receita do estado public revenue
receita e despesas receipts and expenditures
receita federal federal revenue
receita financeira financial income
receita lquida net earnings
receita lquida antes dos impostosnet earnings before tax
receita operacional operating income; operational earnings; business receipts
receita operacional lquida net operating income
receitas futuras de contribuintes pblicos future income from public contracts
receitas no operacionais nonoperating revenue
recepo acceptance doctrine
receptao receipt of stolen goods
receptora recipient
recibo receipt
recibo de depsito obrigatrio do capital social receipt of mandatory deposit of the share capital
recibo de sinal receipt of down payment
recibo do correio areo airmail receipt
recibo postal postal receipt
reciprocidade reciprocity; mutuality; quid pro quo
reciprocidade em saldo mdio compensating balance
reclamao trabalhista labor dispute (gen.); labor claim (proceeding)
reclamada(o) defendant; respondent
reclamante claimant; plaintiff; complainant
reclamatria claim
reclamatria individual plrima individual claims sponsored by the labor union; grievance
recluso confinement; solitary confinement
recolhido a maior por overpaid by
recolhimento payment (of taxes)
recolhimento espontneo ex-officio or voluntary payment (of taxes)
recompra buyback
recompra de valores mobilirios buyout
reconciliao numrica numerical conciliation
reconhecer to post
reconhecer a firma certify; notarize (to); legalize the signature
reconhecer, admitir to accept; agree; to acknowledge; to certify; respect (patents); to understand
reconhecido touted
reconhecido como be accounted for as (to)
reconhecido em cartrio notarized
reconhecimento certification
reconhecimento de embarque bill of lading
reconhecimento de prejuzos, (contab.) loss recognition
reconhecimento por tempo de servio service years award
reconstituio de bens lesados damages awarded
reconstituio de crime reenactment of a crime
recontagem manual manual recount
reconveno counterclaim; cross action; chargeback (de valor)
reconvindo counterrespondent
reconvinte counterclaimant
recorrente appellant; claimant
recorrer to resort; appeal
recorrido(a) appellee; respondent
recozer, (vb), (met.) to anneal
recrutamento recruitment
recuperao rebound
recuperar-se, reaquecer to pick up steam
recurso appeal; remedy
recurso adesivo adhesive appeal; subsidiary appeal
recurso de adeso cross appeal
recurso de anulao petition to quash
recurso de apelao appeal
recurso de ofcio mandatory appeal
recurso de revista motion to review; review appeal
recurso de uma conta proceeds
recurso em eqidade equitable relief
recurso extraordinrio extraordinary appeal
recurso voluntrio voluntary appeal
recurso voluntrio e de ofcio mandatory and voluntary appeal
recursos novos fresh money
recursos obrigatrios reserve requirements (Banco Central)
recursos remetidos ao exterior outflow
recusa, (de juiz) disqualification
recusa de testemunha impeachment of witness
recusar to recuse oneself; disqualify; decline
rede net; grid
rede de filiais branch network
rede de telecomunicaes privativa, (telecom) private telecommunications networking
rede digital de servios integrados, (RDSI), (telecom.) integrated services digital network (ISDN)
rede viria network of highways
redesconto discount window
redigir a ata draw up the minutes
redistribuio de um bloco de aes algum tempo depois de vendidas pela companhia emitente secondary distribution; secondary offering
redondo in good shape (financially)
reduo decrease
reduo de pessoal downsize
reduo do capital circulante reduction current assets
reduo em investimentos investment cutbacks
reduo em taxas de juros interest rate relief
reduo/desconto no imposto tax abatement
reduzir diminish; write down (contabilmente)
reduzir os custos a um mnimo to slice costs to the bone
reembolsar to repay
reembolso refund; reimbursement; repayment; recourse; chargeback; retirement (debt issue)
reembolso de aes refund
reembolso de direitos alfandegrios drawback
reembolso postal direct merchandising/merchant; mail order
reemprstimo relending
reescalonamento rescheduling; retiming of payments
reestruturao restructuring; capital reconstruction
reexame, (tribunal) ex officio review
refeio comercial basic meal
refeitrio cafeteria
referendo approved
referir-se refer to
refletido no balano evidenced in the balance sheet
reflexos effects thereof; repercussions
reforar a garantia to give additional guarantee; to reinforce a guarantee
reforo back-up
reforo de capital cash injection
reforo de garantia additional guarantee; supplementation of security
reforma rebuilding; renovation; refurbishment; redecoration
reforma, (de sentena) reversal
reforma, (imob.) remodeling (temporary facilities)
reforma agrria farm reform
reformar to set aside (contencioso); to reserve; to vacate; to recall
reformar deciso to reverse a decision
reformar sentena to reverse a judgment; to overturn
reformar uma letra to renew a bill
refutar to deny
regio circuit
regio, (jurisdicional) circuit
regime system; ruling; tax regime (fiscal); arrangement (legal)
Regime Aduaneiro Especial de Entreposto Industrial sob Controle Informatizado RECOF Special Computerized Warehouse System
regime de caixa cash basis
regime de competncia, (crditos) accrual basis
regime de comunho de bens community property ruling
regime de comunho parcial de bens partial property ruling
regime de comunho total de bens universal property ruling
regime de condomnio aberto open-end condominium fund
regime de empreitada global turnkey
regime de parceria partnership basis
regime de separao de bens separate property ruling
Regimento Interno, (ANATEL) Rules of Procedure
registrado impetrado respondent judge
registrar to record
registrar queixa to press charges
registrar um contrato to draw up a contract
registro enrollment; record; entry (inf.); log (to a maintain a log of the number and location of originals and copies of the software)
registro de imveis real estate registry
registro de patente recordation
registro de pessoa jurdica corporate registry
registro de pessoal personnel records
registro de produtos no Ministrio da Sade product registration at the Ministry of Health
registro declaratrio eletrnico RDE, (Banco Central) electronic registration statement (RDE)
registro simplificado/resumido short form registration statement
registros/extratos bancrios bank records
regras contbeis pormenorizadasdetailed accounting principles
regras ordinrias de experincia ordinary rules of judgment
regresso recourse
regulamento(s) regulations; enabling legislation; rules
regular, (adj.) routine; pursuant to legal provisions
regularidade good standing; regular standing
regularizao, (documentos) perfection; regularization
regularizado(a) complied with
reincidente recidivist; repeater
reintegrao readmittance; replenishment
reintegrao de posse repossession
reintegrao no emprego reinstatement in office; rehiring to the position
reipersecutrio in rem
reiterao reiteration
reivindicao claim; demand
reivindicar to indicate; uphold; maintain; defend
rejeio de carga load shedding
rejeitado, recusado to be turned down
rejeitar a petio inicial to dismiss a complaint
rejeitar uma ao to dismiss an action; to dismiss a suit or claim
relacionamento operacional working relationship
relaes, (entre empresas) interface
relaes com empregados employee relations
relaes com o pessoal personnel relations
relaes intergrupais intergroup relations
relaes no trabalho job relations
relaes trabalhistas labor relations
relator reporter
relator, (juiz) reporting judge; rapporteur
relator do projeto person seconding the bill; reporting committee member
relatrio com proposta de polticagreen paper
relatrio da administrao management report
relatrio da diretoria executive board report
relatrio de auditoria due diligence report
relatrio de impacto sobre o meio ambiente, (RIMA) environmental impact statement (EIS)
relatrio de instruo substantiated report
relatrio descritivo specifications
relatrio oficial do governo white paper
relatrio provisrio interim report
relatrio sobre encargos sociais social return
rele coletora de guas pluviais storm water system
relevncia materiality
relevante, (adj.) material; substantial
remarcaes markups
remessa ao exterior offshore remittances
remessa de rendimentos remittance of income
remessa ex-ofcio remittitur of record (= remessa de ofcio)
remisso de hipoteca mortgage release
remisso in default; in arrears
remitir uma hipoteca to release a mortgage
remoo, (de ao) transfer
remover, (do cargo) to remove (from office)
remunerao consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees
remunerao adicional bonus consideration
remunerao do custo do dinheirointerest; financial charges
remunerao indireta fringe benefits
remunerao total total compensation
remunerar to compensate
renda income; earnings; revenue
renda de bilheteria box office revenue
renda de pessoa fsica e jurdica personal & business income
renda fixa fixed income
renda nacional national revenue
renda operacional operating income
renda per capita per capita income
render to yield
rendimento efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production)
rendimento da caderneta de poupana saving account earnings
rendimento lquido net earnings
rendimento nominal face valuation
rendimento por hora output per hour
rendimento recebido por proceeds received by
rendimentos income (not earnings); revenues
renegado, exceo renegate
renovao renewal; maintenance (seguros)
renovao de autorizao de outorga de aval renewal of authorization for aval guarantee
renovar o estoque restock (to)
rentabilidade earning power; profitability
rentvel, (adj.) profitable
renncia relinquishment; resignation (cargo); waiver (direito); renouncement
renncia, (autorizao de transporte de mercadoria em navio que no seja de bandeira nacional)
renncia ao direito de imunidadewaiver of immunity
renncia expressa ao benefcio de ordem expressly waiver of the benefit of order
renunciar to waive; resign; relinquish; to forgo
renunciar a uma procurao to renounce a power of attorney
repactuao rescheduling; rollover
repactuar renegotiate; refinance; refund
reparao redress
reparao judicial relief
repartio pblica public agency; government agency
reparties instrumentalities
repassar onlend; pass on (custos)
repasse onlending; repass
repasse a ttulo de emprstimo onlending
repatriamento repatriation
repetio de indbito repayment claim; claim/action for refund of undue payment; undue payment; double payment in error
repique, (PIS) additional PIS (5% of income tax) paid by service companies
rplica, (autor) plaintiffs reply; reply; rebuttal
rplica, (Dir. Proc. Penal) reply; prosecutors rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (plaintiff); rejoinder (defendant)
repreenso, reprimenda admonishment
representao comercial agency; sales office
representao, agenciamento agency; complaint; formal complaint
representada principal
representante agent
representante comercial business agent
represso ao abuso do poder econmico antitrust (adj.)
reprimenda reproof
repristinao selon
reputao standing
requerente petitioner; petitioner (proof of claim); claimant
requerer to file for
requerer falncia to file for brankruptcy
requerido(a) defendant; respondent; respondent (proof of claim)
requerimento application; request; formal petition; motion
requisio de pessoal requisition of personnel
requisito qualification; requirement
res in judicio deducta the subject matter of the dispute / litigation
rescalonamento reformulation
rescindir to terminate
rescindir de pleno direito legally terminated
resciso termination; rescission
resciso com/por justa causa termination with cause
resciso sem justa causa termination without cause
reserva contra crditos duvidososloan loss reserve
reserva de capital capital reserve
reserva de credores duvidosos doubtful credit reserves
reserva de domnio, consrcio conditional sale agreement; title retention
reserva de liquidez liquidity facility
reserva de lucro ou prejuzos a realizar reserve for realizable profits or losses
reserva de lucros capital gains; profit reserve
reserva de lucros no distribudossurplus reserve
reserva de reavaliao do ativo fixo appraisal surplus
reserva de seguro self-insurance
reserva especial de capital special capital reserve
reserva florestal adjoining protected land
reserva legal statutory reserve
reserva livre free surplus
reserva para manuteno de capital de giro reserve for maintenance of working capital
reserva, ajuda de custo, abono, (falta) allowance; approval of absence; cost alowance
resgatar to redeem; call for redemption (to)
resgate redemption; retrieval
resgate acelerado callable
resguardar to hold harmless (against)
resduo inflacionrio vestigial past inflation
resilio termination
resilir to terminate
resistncia a mudana resistance to change
resoluo, (de contrato) unilateral termination
resolver to rescind
responder pela evico means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented
responsabilidade liability
responsabilidade aquiliana liability for damages
responsabilidade civil civil liability; tort
responsabilidade civil do fabricante product liability
responsabilidade civil extracontratual tort
responsabilidade condicional contingent liability
responsabilidade conjunta e solidria joint and concurrent liability
responsabilidade criminal criminal liability
responsabilidade cumulativa accrued liability
responsabilidade de linha line responsibility
responsabilidade de mero favor liability without cause
responsabilidade fiscal/imposto de renda devido tax liability
responsabilidade funcional malpractice liability
responsabilidade incidental contingent liability
responsabilidade indireta vicarious liability
responsabilidade individual several liability
responsabilidade monetria monetary liability
responsabilidade objetiva strict liability
responsabilidade patrimonial personal liability
responsabilidade penal criminal liability
responsabilidade por accountability
responsabilidade regressiva ou subsidiria subsidiary liability
responsabilidade solidria joint liability
responsvel accountable (to be held); individual responsible; person in charge
responsvel administrativo exempt employee
responsvel autorizado authorized officer
responsvel pelo nus do imposto de renda income tax paid by
resposta consulta fiscal tax ruling
ressalva disclaimer
ressalvado que provided that; except that; unless
ressalvas proviso; qualification(s); reservation; erratum
ressarcimento redress; reimbursement; indemnification; recovery; compensation
ressarcir indemnity
restaurao de estradas road renovation
restaurao de patente ou pedido de patente reinstatement of patent application or of patent
restaurante cafeteria
restituio tax rebate; refund
restituio de imposto tax refund
restituio de renda tax rebate
restrio restraint
restries regulamentares regulatory constraints
resultado outcome; output
resultado acumulado accrued result
resultado antes da correo monetria results before monetary adjustment
resultado da correo monetria monetary adjustment results
resultado de equivalncia patrimonial equity accounting results
resultado de exerccios futuros deferred income
resultado do exerccio result
resultado do exerccio final result at year-end
resultado do exerccio parcial partial year results
resultado financeiro financial results
resultado financeiro lquido net financial results
resultado lquido do exerccio net results at year-end
resultado lquido por ao net results per share
resultado no operacional nonoperating results
resultado operacional operating income
resumo, (patente) abstract
resumo de termos term sheet
resvalar to slip; slide; glide; skid
retaguarda, (servios de processamento de ) back office (processing services)
reteno withholding
reteno contratual contract withholding
reteno de imposto de renda na fonte withholding income tax
reteno de reserva, (trib. EUA) backup withholding
reteno de risco, (securitizao)risk retention
reter, (pagamento) to withhold
retido rectitude
retificao rectification; correction; offset
retificao de declarao de renda amended return
retirada withdrawal; borrowing
retirar to withdraw (document); to draw
retirar da lista to delist
reti-ratificado rectified and ratified
retomada resumption
retomar to resume; to continue
retornar, (autos) to remand
retornar origem, (processo) remand to the court of origin (the case)
retorno repatriation (of capital); return (on investment)
retorno de chamada, (telecom.) call return
retorno de investimento flowback
retorno do capital inicial payoff
retorno sobre o ativo total return on capital
retratao, desativao da demanda disclaimer; sluggish demand; withdrawal
retroalimentao de informaesfeedback
retroativamente datado backdated
retrocesso retrocession (insurance)
retroprojetor overhead projector
ru defendant
ru primrio first-time offender
reunio meeting
reunio a portas fechadas private meeting
reunio de famlia family reunification; to reunify nuclear family; chain migration
reunio extraordinria extraordinary meeting
reunio ordinria ordinary (annual) meeting
reunir to call together
revalorizao monetria currency revaluation
revelao disclosure
revelar, (programa de computador) to unlock (software)
revelar informao to impart information to
revelia default judgment; in contumacy; in absentia; judgment by default
revenda resale
revendedor dealer
reverso write-back; write-off
reverso da incorporao demerger
reverso de reservas reversion of reserves
reverso de sentena recovery of judgment
reverso do nus da prova shifting the burden of proof; reversal of the burden of proof
reverter a to accrue to
reverter a conferncia, (de bens) to reconvey
reverter em benefcio de to inure to the benefit of
revertido recovered (securities)
revestimento coating
revezar to take turns
revisado revised
reviso review; revision
revisional de aluguel action for rent review
revista da propriedade industrial Industrial Property Review
revista forense court review
revogar, (vb) repeal; set aside (contencioso)
risco contra terceiros third-party risk
risco de mercado market risk
rito, (Dir. Proc.) sequence
RNE aliens registration card
roaming, (telecom.) roaming
rodzio de plantaes crop diversification; crop rotation
rolagem, (de dvida) rollover; rollover debt
romaneio, (lista p/ as autoridades aduaneiras) packing list; shipping list
rombo deficit; deficiency
rompimento breach; tear (naveg.)
rotao de capital capital turnover
rotao de contas a receber accounts receivable turnover
rotao de funo job rotation
rotao de pessoal turnover
rotao de turnos rotation of shifts
rotear uma chamada, (telecom.) route a call
roteiro checklist
roteiro de continuidade continuity script
rotinas de pessoal personnel routines
rubrica item; caption; heading; section; initial
rubricada initialed
rubricar, (vb) to initial
S.A. corporation; joint-stock company
S.A.R. stock acquisition rights
S.M. Britnica Her Britannic Majesty
sacado payor; drawee (letra de cmbio)
sacador drawer (letra de cmbio); issuer; payee
sacar, (cheque) to cash; to draw
sacrifcio, (ativos) sale
sadio, estvel sound
sagrado sacrosanct; hallowed; long-sacrosanct
saibam tantos quantos esta virem ou interessarem to all whom these presents shall come or may concern, know that
saibam tantos quantos esta virem que know all men by these presents that
sada withdrawal; sailing (navio)
sada de recursos outflow
sada ficta fictitious exit
sala suite
sala de despachos judges chamber
sala de informaes data room
salo comercial, (imob.) store (shopping center)
salrio salary; wage
salrio a pagar wage payable
salrio bsico base wage
salrio complessivo all-inclusive salary
salrio de benefcio the wage on which calculation of Social Security benefits is based under Decree No. 83080/79
salrio de contribuio wage which is the basis for application of the % of Social Security contribution
salrio educao education allowance
salrio famlia family allowance
salrio in natura salary-in-kind
salrio lquido net salary; take-home payment
salrio mensal monthly salary
salrio mnimo minimum wage
salrio nominal money/nominal wage
salrio por empreitada contractual wage
salrio por hora hourly rate
salrio substituio replacement salary
salrio utilidade wage or salary paid in kind rather than in cash; fringe benefits
salrio vencido e vincendo salary due and coming due
saldar, (vb) to liquidate; to settle (a debt)
saldo balance
saldo, (de conta) disponvel cash on hand
saldo a favor credit balance
saldo comercial positivo trade surplus
saldo compensado offset balance
saldo credor credit balance
saldo de conta balance
saldo devedor debit balance; outstanding balance
saldo disponvel undrawn balance
saldo mdio compensated balance
saldo negativo shortfall; outstanding debt
saldo positivo outstanding balance
saldo remanescente outstanding balance
saldos arrears
salvaguarda safeguard; countervailing duty (GATT)
salvaguardar to hold harmless against
salvo especificao em contrrio aqui contida excepted as specified herein
salvo melhor juzo to the best of ones knowledge (and belief); at the best knowledgment; to the best of ones knowledge
salvo na medida em que except to the extent
salvo se unless
sanar to correct; to remedy (a default)
saneamento remedy
saneamento de meio circulante cash reconciliation
sanear a economia to clean up the economy
sanear as finanas pblicas right the public finances (to)
sanear um feito to render an interlocutory decision in the case
saque drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing
saque a descoberto overdraft
saque vista cash draft
saque emitido com vencimento superior a 60 dias long draft
satisfazer to meet
sade e segurana ocupacional health and safety at work
saudoso late
se e quando unless and until; if and when
se for o caso as the case may be
secretaria office; bureau; court registry office
secretaria da justia e defesa da cidadania justice and citizenship defense office
secretaria da receita federal federal revenue office
secretaria de estado dos negcios da fazenda state treasury affairs office
secretaria de poltica de informtica e automao informatics and automation policy office
secretaria de previdncia complementar supplementary pension office
secretaria de segurana pblica public security office
secretaria de vigilncia sanitria sanitation office
secretaria do estado dos negcios da justia state office for justice affairs
secretaria especial de informticaspecial informatics office
secretaria nacional de comunicaes Brazilian Communications Office
secretaria para assuntos da Casa Civil civilian household
secretrio(a) secretary (reunio ou assemblia); officer
securitrio insurance broker
securitizao securitization; demonetization
securitizao de exportaes export securitization
sede principal place of business; headquarters; head office; headquarters; main office; main place of business; registered office
sede administrativa registered office; administrative office; headquarters; head office
sede civil main place of business
sede comercial principal place of business
sede e foro jurisdiction
sede operacional principal place of business
sede social registered office
sediado with principal place of business; headquartered
sediado em X based in X
segredo profissional clients privilege
seguimento continuance
seguimento negado court denies review of the case
seguir o mesmo caminho to go the same way
segunda via second copy
segundo turno, (eleies) runoff elections
segurador underwriter
seguradora de ttulos de propriedade imobiliria title guarantee company
segurana security; safety
segurar preo to peg a price
seguro insurance; assurance
seguro a pagar insurance payable
seguro a vencer maturing insurance payment
seguro contra greves strike insurance
seguro contra terceiros liability insurance
seguro de acidentes pessoais personal accident insurance (PAI)
seguro de pessoal personnel insurance
seguro de ramos elementares casualty insurance; nonlife insurance
seguro de responsabilidade adicional additional liability insurance (ALI)
seguro de responsabilidade profissional professional liability insurance
seguro de riscos gerais broad form insurance
seguro de vida life insurance
seguro desemprego unemployment compensation
seguro geral compreensivo all-risk property insurance
seguro imobilirio title insurance
seguro patrimonial property insurance
seguro-dentrio dental insurance; dental care
seguro-desempenho performance bond
seguro-fiana surety bond; lease insurance (real estate)
seguro-garantia performance bond; guarantee insurance
seguro-garantia, (do proponente)bid bond
seguro-sade health insurance; medical care
seleo gleaning
seleo de pessoal selection of personnel
selecionar jurados to empanel a jury
sem causa unjustified
sem condies de transitar, (autom.) unroadworthy
sem efeito void
sem fins lucrativos, (adj.) nonprofit; not-for-profit
sem justificao razovel, (adj.) unreasonable
sem nmero unnumbered
sem prejuzo without adverse effects to / for
sem prejuzo das outras multas cabveis means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority
sem ressalvas with no proviso
sem ressalvas ou emendas without provisos or qualifications
sem se restringir ao acima exposto without limiting the foregoing
sem similar, (produto) unique product
sem soluo de continuidade without interruption
semestral half-yearly
semestralmente vencido semi-annually; semi-annually in arrears
semestre half-year; semester
semovente livestock
sempre que whenever
senado upper house; senate
Senado Federal, (brasileiro) the Senate
sendo certo que it being understood that
sendo desconsiderados no account being taken
senha PIN (personal identification number)
senhor owner; proprietor
senhor e legtimo possuidor lawful owner and holder
senhor presidente Mr. Chairman
senhora presidente Madam Chairman
sensoriamento remoto remote sensing
sentena judgment; court decision; verdict
sentena absolutria acquittal
sentena arbitral arbitration award
sentena condenatria sentence to condemn; award-making decision; condemnation sentence
sentena de impronncia refusal to indict
sentena de pronncia indictment
sentena declaratria declaratory judgment
sentena judicial court decision
sentena normativa ruling
sentena transitada em julgado jugment made final and unappealable
separao removal
separao de bens separate property ruling
separao de corpos separation of spouses; separation from bed and board
separao total de bens under the separate property ruling
separadamente severally
seqela resulting injuries
seqncia de operaes, (inf.) sequence
seqestro impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration
seqestro de bens distress
ser acolhido to be granted by the courts
ser aprovado to be carried
ser atrelado to be pegged to
ser auditada/auditorada to be audited
ser convocado to be summoned
ser criado to be contrived
ser destitudo, demitido to be dismissed from a post
ser generalizado to be widespread
ser incisivo to carve at the joint
ser inserido to be placed in the agenda
ser liberado to be released
ser o presidente da mesa to be chairman
ser obrigado a to be required to
ser parte do contrato to be party to the agreement
ser procedente to be valid
ser questionado to receive opposition
ser rejeitada to be defeated; to be voted down
ser responsabilizado to hold responsible
ser responsvel, (perante ...) to be liable (to ...)
ser taxado to be taxed
serto arid outback
servente de obras construction worker
serventia usefulness
servio a terceiros service to third parties
servio advocatcio legal service
servio avanado de chamada, (telecom.) enhanced calling service
servio de assistncia tcnica e manuteno technical assistance and maintenance service
servio de bilhetagem automticaautomated ticketing service
servio de consultoria consultancy service; the consulting
servio de consultoria empresarial business advisory service
servio de dvida debt service/servicing
servio de entrega expressa overnight courier service
servio de limpeza cleaning service
servio de radiochamada mediante alocao de aparelho receptor paging service
servio de recebimento e entrega de correspondncias receipt and delivery of correspondence service
servio de recolocao de administradores out-placement service
servio de sistema troncalizado de radiocomunicaes radio communications trunk system service
servio de vigilncia security guard service
servio diligente standard of care (positivo); servitude (negativo)
servio em garantia services under warranty
servio externo field service
servio fora da rea de tecnologia da informao non-IT service
servio internacional international service
servio mdico health service
servio mdico-hospitalar medical and hospital service
servio mvel celular wireless services; wireless celular service
servio nacional domestic service
servio personalizado customized service
servio pessoal personal service
servio prestado service rendered
servio pblico utilities; civil service
servio temporrio transient service
servido easement (positive); servitude (negative)
servido administrativa utility easement
servido de guas riparian rights
servido de passagem right-of-way
servido de uso easement
servidor, (inf.) black-end (inf.); master (inf.)
servidor da internet, (inf.) internet server
servidor de arquivos, (inf.) file server
servidor de compartilhamento de arquivo file sharing server
servidor de emulao gateway server
servidor para processamento de informaes em rede intranet server
servidor pblico civil servant; government employee; functionary
sesso sitting; session (uma srie de assemblias)
sesso de lavratura de testamento will execution ceremony
sesso pblica open court
sesso/audincia reservada closed-door session; closed-door hearing
sesso, srie de assemblias session
setor business
setor de embalagem, (ind.) packing unit
setor imobilirio housing industry
setor privado private sector
siderurgia steel metallurgy
sigilo confidentiality; nondisclosure; trade secrets
sigiloso classified
sigla acronym
signatrio signatory
simblica de cmbio symbolic operation of exchange; token exchange transaction
simblico, (adj.) token
similar, (produto) counterpart
simulao sham (transaction)
sinal earning money; down-payment; deposit
sinal distintivo identifier (marcas)
sinal distintivo da sociedade corporate identifier
sinal distintivo licenciado licensed identifier
sinal e princpio de pagamento down payment
sinalizao, (estacionamento), (imob.) signage
sindicalista union leader; union member
sindicalizado unionized
sindicncia inquiry
sindicato union; syndicate
sindicato da categoria de asseio e conservao cleaning and upkeep workers' union
sindicato da classe class union
sindicato das agncias de propaganda advertising agencies union
sindicato das empresas de transporte de cargas em geral, produtos qumicos e petroqumicos petrochemical, chemical and general carriers association
sindicato de ambulantes/vendedores association of vendors
sindicato de empregados labor union
sindicato de trabalhadores labor union
sindicato dos empregados em estabelecimentos de servios de sade health service establishment employees union
sindicato dos hospitais e estabelecimentos de servios de sade hospitals and health service establishments association
sindicato dos oficiais alfaiates, costureiras e trabalhadores nas indstrias de confeco de roupas e de chapus de senhoras de so paulo e osasco union of skilled tailors, dressmakers and workers in the clothing and millinery industries of so paulo and osasco
sindicato dos trabalhadores em transportes rodovirios de cargas e passageiros passengers and cargo road transportation workers union
sindicato dos trabalhadores na indstria de energia eltrica electric power industry workers' union
sindicato dos trabalhadores na indstria de fiao e tecelagem de malharia e meias e estopas e acabamento de confeco de malhas, tinturaria, estamparia de tecidos, fibras e especialidades txteis de X union of workers in the knitwear and hosiery spinning and weaving and cotton waste and knitwear finishing, dyeing, fabric stamping, fiber and textile specialitty industries of X
sindicato dos trabalhadores nas indstrias metalrgicas, mecnicas e de material eltrico metalurgical, mechanical and electrical material manufacturer workers union
sindicato varejista do comrcio de material de construo, maquinismo, tintas, ferragens, louas e vidros da grande so paulo construction products, machinery, paints, fittings, sanitary appliances and glasses trade retailers' association in the greater so paulo
sndico trustee (falncia); receiver (depositrio); bankruptcy trustee; receiver-manager (falncia); sequestrator; condominium manager (imob.)
sinistrado, (adj.) injured; damaged
sinistro loss; occurrence; accident; casualty
sntese summary
sistema de caixa (on a) cash basis
sistema de climatizao comfort system
sistema de compensao clearance system
Sistema de Compensao Europeu Euro-Clear System
sistema de comunicao entre os bancos swift
sistema de controle de estoques inventory control systems (ICS)
sistema de informaes gerenciais management information system
sistema de negociao trading/dealing system
sistema de partidas dobradas double-entry account
sistema financeiro imobilirio, (SFI) real estate financing system
sistema tarifador, (telefone em hotel) accounting system
sistema nico centralized system
sisudo judicious
stio location
situao status; location; circumstance
situao comercial business condition
situao do caso status of the case
situao financeira financial condition
situao patrimonial equity position; net worth; financial standing
situao regular in good standing
sob a forma UEPS, (ltimo a entrar, primeiro a sair do estoque) on a last-in first-out basis (LIFO) (inventories)
sob censura guardedly; cautiously; circumspectly
sob compromisso under affirmation; under oath
sob encomenda custom-made (adj.); to order
sob medida to order
sob pena de confisso under penalty of confession of judgment
sob pena de confisso quanto matria de fato judgment by default, nihil dicit
sob qualquer pretexto on any pretext
sob trfico de influncia/enriquecimento ilcito for graft; influence peddling
sobejar to overabound; to be superfluous
sobras unsubscribed shares; unsold shares
sobras de campanha unexpected campaign funds
sobre parte ideal em bnus globais certificate for exchange or conversion of beneficial interests in global bonds
sobreaviso standby
sobreestadia demurrage
sobreloja mezzanine
sobreposio de preos price overlap
sobressalente, (peas) spare part
sobrestamento de qualquer andamento dos casos that no action has been taken in any of the presently existing cases
sobrestar to halt
sobretaxa surtax; surcharge
scia-gerente managing partner
sociedade company; society; partnership
sociedade afiliada affiliate company
sociedade annima joint-stock company
sociedade civil civil company
sociedade coligada associate company
sociedade corretora brokerage company; securities firm; brokerage house
sociedade de capital aberto publicly-held company
sociedade de capital e indstria working partnership; capital and industry partnership; capital and working partnership
sociedade de capital fechado closely-held company;closed corporation
sociedade de comando leading company
sociedade de economia mista mixed-capital company; government-controlled corporation (GB); mixed corporation (USA); semi-public company (GB)
sociedade de fato, (casamento) common-law marriage
sociedade de participao venture capital company
sociedade de pessoas unlimited liability partnership
sociedade de propsito especfico, (SPE) special purpose company (SPC)
sociedade decadente decaying society
sociedade em comandita por aes limited partnership with share capital
sociedade em comandita simpleslimited partnership
sociedade em conta de participao special partnership; unincorporated joint venture
sociedade em nome coletivo general partnership
sociedade fantasma dummy corporation
sociedade fechada de investimento, (USA) closed-end fund
sociedade inoperante dormant company
sociedade por quotas de responsabilidade limitada limitada company; Brazilian limited-liability company
sociedade resseguradora coinsurance company
sociedade sem personalidade jurdica unincorporated organization
societrio, (adj.) corporate
scio quotaholder; partner; member (clube)
scio comanditado general partner; acting partner
scio comanditrio limited partner
scio de indstria working partner
scio inoperante dormant company
scio majoritrio majority shareholder
scio oculto silent partner
scio ostensivo ostensible (apparent) partner
scio participante equity partner
scio pessoa fsica individual quotaholder
scio pessoa jurdica corporate quotaholder
scio principal senior partner
scio-fundador incorporator
scio-gerente managing partner; managing quotaholder
socorrer to redress; to bail out
sofisticado advanced
sofrer novas redues to be pared even further
software de encaminhamento de rede routing software
software de prateleira off-the-shelf software
software do sistema de comutao, (telecom.) switched system software
solapar to hobble
solicitao request; demand
solicitao do corretor para que o investidor complete o depsito prvio margin call
solicitar que seja levado a juzo to request to litigate
solidariamente responsvel jointly and severally liable; to assume joint and several liability
solidariedade joint liability; solidarity
solidrio joint liability/responsibility
soluo de problemas problem solving
soluo no convencional workaround
solvncia creditworthiness; solvency
som ambiente background music
soma sum
soma lquida e certa sum certaim
soma total total sum
sondagem boring
sonegao evasion; understatement
sonegao fiscal tax evasion; dodging
sonegar impostos to dodge taxes; to evade taxes
sorteio de prmios prize raffle
Sr. Presidente Mr. Chairman
Sra. Presidente Madam Chairman
subarrendamento sublease
sub-chefe deputy head
subconjunto subassembly
subcontratao hive-off
subcontratar to hive off; to subcontract
subdelegao delegation
subjacente underlying (agreement)
sub-judice sub judice
submeter to refer to
submeter relatrio a to file a report with
subordinao hierrquica subordination within an administrative hierarchy, or administrative subordination (labor law)
subordinado, (subst.) downline
subordinado a reporting to
subornar to bribe; pay off
suborno payoff; bribery; bribe
sub-procuradoria deputy-attorneys office
subrogar to subrogate to
subscrever to approve; endorse; subscribe for
subscrio subscription; underwriting
subscrio com gio subscription at a premium
subscrio garantida firm commitment underwriting
subscritas e adquiridas, (aes) subscribed and purchased (gen.); underwritten and purchased (em lanamento de aes)
subscrito subscribed
subseo dos dissdios individuais, (trab.) individual settlements subsection
subsidiar, (vb) to subsidize
subsidiria subsidiary
subsidiria integral wholly-owned subsidiary
subsdio background information; subsidy
subsistncia, (declaraes e garantias) survival
subsistir to exist; remain; endure; survive
subsolo below grade; basement
substabelecer to delegate
substabelecimento delegation of powers; substitution
substituio tributria tax replacement; tax substitution
substituto, (adj.) acting; alternate
subveno subsidy
subveno oramentria budget grant
subvencionado subsidized
subvencionar, (vb) to subsidize
sucesso succession
sucesso fiscal succession tax
sucesso tributria tax succession
sucesso universal general succession
sucesso do pedido outcome of the claim
sucumbncia loss of suit expenses
sucursal main branch
sujeito a taxao dutiable
sujeito ativo tax authorities
sujeito passivo taxpayer; victim
sumrio resum; abstract; table of contents
sumrio de principais termos, (Stock Exch.) term sheet
sumarssima summary proceeding
smula precedent
superar to weather
supervit surplus
supervit comercial trade surplus (to pile up)
supervit oramentrio budgetary surplus
superfaturamento overpricing
superficirio tenant
superintendente supervisory boardmember
superintender to direct
superior a in excess of; greater than
superior tribunal de justia superior court of justice
superior tribunal militar superior military court
superposio de terras overlapping with lands (owned by ..)
supervenincia ativa understated assets; undisclosed assets
supervenincia passiva undisclosed liability
supervisor, (obra de eng. civil) job captain
supervisor de fbrica foreman
suplente deputy; alternate; substitute
suplicado respondent
suplicante petitioner
supor to assume
suportar, (peso) to bear
suporte de deciso decision support
suporte fsico physical medium; carrier medium
suporte tcnico technical support
suporte, apoio bulwark
suposto purported
supra above
supremo tribunal federal federal supreme court; supreme court (USA)
suprimir to delete
surpreender to startle
sursis suspension of sentence
surto, fase bout; soaring; onset; outbreak
suspeio, (de um juiz) recusation
suspeito, (Dir. Proc. Penal) suspect
suspender, (cheque) to stop payment
suspender, (prescrio) to toll (statute of limitations)
suspender os efeitos da liminar to stay the effects of an injunction (against)
suspensa, (reunio, assemblia) adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata)
suspenso discontinuance; adjournment (reunio)
suspenso de cido glutmico glutannic acid suspension
suspenso de instncia supression of actions
suspenso stayed
sustao stay; injunction
sustao de cheque stop payment order
sustao de protesto stay of protest
sustao de protesto cambial to stay protest of a negotiable instrument
sustar to halt; suspend; stay; arrest
sustentao oral oral argument
sustentar to argue
sustentar contra to assert against
sustentar, apoiar, (vb) to maintain; to assert; to uphold; to underpin
tabagismo tobacco smoking
tabela tariff
tabela de incidncia do IPI table of IPI tax rates
tabela do imposto de renda tax table
tabela progressiva graduated rate
tabelio notary public
tablita deflationary factor
tabulao de pesquisa survey classification
tamanho / volume das taxas / tarifas, (telecom.) bulk rates
tanque de coliso a r, (naveg.) aft-hold
tanque de coliso avante, (naveg.) forward-hold
tanque de lastro, (naveg.) ballast tank
tapar o sol com a peneira to deny bad news
tarefa, atribuio assignment
tarifa, (eletric.) charge
tarifa, (telecom.) rates
tarifa aduaneira customer charge
Tarifa Aduaneira do Brasil, (TAB)Braziliam Customs Tariff
tarifa alfandegria custom duty; duty
tarifa de manuteno maintenance fee
tarifa para o servio de acesso comutado, (telecom.) switched acess rate
tarifa uniforme standard rate
tarifao price hike
taxa price; charge; fee; rate
taxa vista spot rate; demand rate (exchange)
taxa administrada managed/official rate
taxa aduaneira duty
taxa cambial exchange rate
taxa consular consular fee
taxa de acesso a central de comutao, (telecom.) switched acess rate
taxa de adeso commitment fee
taxa de arquivamento registration fee
taxa de captao offer rate
taxa de cobrana collection tax
taxa de compresso, (compresso de dados no enlace entre ERB e CC), (telecom.) bulk rate
taxa de compromisso facility fee
taxa de convenincia convenience rate
taxa de crescimento rate of growth
taxa de expediente handling charge
taxa de fiscalizao de funcionamento operation inspection fee
taxa de fiscalizao de instalaoinstallation inspection fee
taxa de juros interest rate
taxa de licena license fee
taxa de melhoria de portos port improvement fee
taxa de perda de fregus churn rate
taxa de permanncia maintenance fee
taxa de remunerao yield rate
taxa de renovao da marinha mercante merchant marine renovation fee
taxa de servios pblicos assessments utility
taxa de sobrestadia, (navios) demurrage fee
taxa do dia spot rate
taxa do imposto de renda income tax rate
taxa horria hourly fee
Taxa Interbancria de Londres libor
taxa interna de retorno, (TIR) internal rate of return
taxa judiciria judicial fee
taxa libor libor
taxa limite ceiling rate
taxa preferencial prime rate
taxa registrada official rate
taxa sobre estadia demurrage
taxao dutiability
taxar to levy (taxes); to assess
taxas e emolumentos fees and charges
tcnico de contabilidade accounting officer
tecnologia da informao information technology (IT)
tecnologia de ponta state-of-the-art technology
telefonia telephone services
telegrama cable; telegram
TELESP Celular TELESP wireless
TELESP Fixa TELESP wireline
televiso de difuso padro standard broadcast television
televiso paga pay-per-view television
televiso por assinatura pay television
televiso por ondas magnticas over-the-air pay television
telex chaveado key/tested telex
telex cifrado tested telex
tm entre si justo e contratado witness; in witness whereof
tem seu sucesso j comprovado to have a proven record
temerrio spurious
temperamento temperance
tempestividade timeliness; seasonably; timely; timeliness of an appeal
tempestividade de recurso timeliness of an appeal
tempo de casa time on the job; time with a company
tempo de conversao air time
tempo de execuo early watch service system
tempo de execuo, (em...), (inf.)runtime
tempo de permanncia no trabalho length of service
tempo de processamento, (ind.) lead time
tempo de servio, (trab.) time of service; length of service
tempo hbil within the legal time frame
tempo inoperante downtime
tempo opervel uptime
tempo previsto para carregamento, (E.T.C.) E.T.C. (estimated time of cargo)
tempo previsto para chegada, (E.T.A.) E.T.A. (estimated time of arrival)
tempo previsto para partida, (E.T.D.) E.T.D. (estimated time of departure)
tempo previsto para zarpar, (E.T.S.) E.T.S. (estimated time of saling)
tempo-padro de operao, (ind.)standard operation time
temporrio transient
tendncia trend
tenho dito I rest my case ...
tenor term
tenso stress
teoria da aparncia apparent authority doctrine
teoria do gio agio theory of interest
teoricamente conceivably
ter conhecimento cognizant of all terms ...
ter direito a to be entitled to
ter xito com a reforma to make a go of a reform
ter f pblica to have full faith and credit
ter fins lucrativos to operate for profit
ter vista, (de processos) to request the case records for examination
terceirizao outsourcing; subcontracting
terceiro no relacionado unrelated third party
terceiros third parties
terminal, (inf.) front-end; slave
terminar, (tempo) to expire
trmino, expirao expiration (contrato)
termo instrument; duration
termo de abertura instrument of opening
termo de acordo settlement agreement
termo de acordo extrajudicial out-of-court settlement
termo de adeso, (hipoteca) recognition agreement (mortgage)
termo de ajustamento de conduta, (ambiental) terms of agreement
termo de alterao certificate of amendment
termo de anuncia instrument of agreement; instrument of consent; instrument of concurrence
termo de aprovao instrument of approval
termo de assuno de dvida instrument of assumption of debt
termo de audincia transcript of hearing
termo de cincia awareness letter
termo de compromisso de cessao cease-and-desist commitment
termo de contratao contract agreement
termo de contratao de servio term of service contracting
termo de entrega de obra work delivery instrument
termo de fechamento instrument of closing
termo de informao information statement
termo de iseno de responsabilidade comfort letter; disclaimer
termo de ocorrncia, (contb.) event statement
termo de posse instrument of investiture
termo de prestao de garantia collateral instrument
termo de relacionamento keep-well agreement
termo de resciso termination agreement
termo de responsabilidade liability commitment; declaration of acceptance of liability;estoppel certificate
termo de securitizao, (imob.) instrument of securitization; securitization companies
termo de transferncia de aes share transfer form
termoeltrica thermal power plant
termos de aprovao terms of approval
terras devolutas unoccupied government lands
terreno plot of land
terreno de marinha Navys rights to littoral land (terreno de marinha); a type of riparian rights
terreno quitado discharged land
tese acadmica dissertation
tesouraria treasury
testa de ferro off-the-books owner; straw man; fronting company
testada dividing line with the street
testador testator; bequeather
testamenteiro executioner; executor
teste de aptido aptitute test
teste de comissionamento comissioning test
teste de desempenho performance test
teste de inteligncia intelligence test
teste de personalidade personality test
testemunha apresentada witness in person
testemunha de acusao witness for the prosecution
testemunha de defesa witness for the defense
testemunha instrumentria witness by proxy
testemunha ocular eye witness
testemunhar, (vb) testify
testemunho testimony
testes psicolgicos psychological tests
teto mximo permitido ceiling
txtil no entrelaado nonwoven
timbre de escritrio letterhead
tipicidade typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law)
tipificar to deem; to exist
tipo de documento contratual type of contractual document
tiragem pressrun
tirar de letra to sail through
tirar o mato, limpar, expurgar to weed out
titular holder; owner; full professor (univ.); holder of an account (conta)
titular, (de rgo gov.) head officer
titular, (escritura de emisso) note holder; bondholder; debenture holder
titular da conta, (carta de crdito)account party
titularidade ownership (= direito de propriedade); holding; fee property
titularidade integral fee simple
ttulo, (em geral) instrument; bill; bond; security
ttulo, (patente) certificate; heading; note
ttulo a curto prazo short-term note
ttulo a longo prazo long-term bond
ttulo a pagar, (bancos) note payable
ttulo a receber bill receivable
ttulo ao par par bond
ttulo ao portador bearer instrument
ttulo aquisitivo deed of title; document of title
ttulo bom e negocivel good and marketable title
ttulo bom e vlido good and marketable title (posse); good and negotiable instrument (obrigao)
ttulo cambial negotiable instrument
ttulo cambirio exchange draft
ttulo caucionado escrowed security
ttulo com preferncia na liqidao corporate senior securities
ttulo consolidado consolidated bond
ttulo conversvel convertible bond
ttulo conversvel em aes convertible bond
ttulo da dvida agrria, (TDA) agrarian debt bond
ttulo da dvida externa brasileira deposit facility agreement (DFA)
ttulo de crdito instrument of credit; market security; bond; security
ttulo de dvida instrument of indebtedness
ttulo de dvida lquido e certo certain and undisputed instrument of indebtedness
ttulo de dvida pblica debt securities
ttulo de dvida pblica, ttulo pblico government bond
ttulo de habilitao professional license
ttulo de participao equity security
ttulo de participao, (balano) equity stake; equity interest
ttulo de primeira linha senior bond
ttulo de propriedade deed of property
ttulo de renda fixa fixed-income security; bill and bonds of fixed return; non-indexed securities
ttulo de renda varivel variable-income security
ttulo detido em nome do corretor, em vez do nome do investidor street name
ttulo diferido deferred bond
ttulo do cargo job title
ttulo do tesouro exchequer bill
ttulo em carteira portfolio bond
ttulo endossado endorsed bond
ttulo executivo, (Dir. Civ.) executory right; execution instrument
ttulo executivo extrajudicial extrajudicial enforcement instrument
ttulo executivo judicial judicial enforcement instrument
ttulo executrio collective document
ttulo federal federal bond; government bond
ttulo garantido secured note
ttulo honorfico joint honors
ttulo lquido, certo e exequvel to have a certain and undisputed right
ttulo mltiplo multiple share certificate
ttulo negocivel negotiable instrument
ttulo nominativo registered securities
ttulo patrimonial membership; membership share (stock exchange)
ttulo proprietrio membership share
ttulo pblico government bond
ttulo sem vencimento continued bond
ttulo singular single stock certificate
ttulo universitrio university degree
ttulo utilizado na reorganizao empresarial de sociedade annima adjustment bond
ttulos e valores mobilirios equity; bond and note
tocar to devolve upon (succession)
tolerncia forbearance; waiver; allowance
tolerar to waive; forbear
tomada de deciso decision making
tomada de preos price survey
tomador borrower; insured (de seguro); principal; policyholder (seguros); policyowner (seguros); taker (seguros)
tomador de crdito applicant for the credit
tomar posse to take office
tomar uma atitude to bite the bullet
tombado certified as a historic structure; listed (as a landmark)
tombamento act by which property is preserved as a historical site or having cultural value
tombar to designate a landmark; to list
tpico bullet point
torpeza moral turpitude
total das aplicaes total applications
total das origens total sources
total do ativo total assets
total do passivo total liabilities
total listado overall amount
totalidade do avenado entire agreement
trabalhador assalariado salaried worker (as opposed to worker on commission)
trabalhador autnomo independent contractor; self-employed worker
trabalhador avulso freelance worker
trabalhador braal manual worker
trabalhadores externos field staff
trabalho task
trabalho a tempo parcial special flexible work system
trabalho alternado aos X working every other X
trabalho em equipe team work
trabalhos forados hard work
trao de personalidade character trait
tradio tradition; delivery
tradio cadastral recorded history
traduo translation
traduo juramentada sworn translation; certified translation; official translation
tradutor juramentado official/certified translator
trfego entrante incoming call
trfego sainte outgoing call
trfico de drogas drug trafficking
trfico de influncia influence peddling
trfico de informaes peddling
tramitao handling; development; procedure
trmite procedural progress
trancamento stay
transao settlement; business; compromise
transao a termo hedging transaction
transao de boa-f arm's length transaction
transao de paridade entre moedas currency swap hedge transaction
transao entre partes independentes arm's length transaction
transao imobiliria conveyancing
transao penal plea bargaining
transacionar to trade
transbordo transhipment
transcrio record (imvel/fiscal)
transferncia transfer
transferncia de chamada, (telecom.) call forwarding
transferncia de fundos a descoberto overdraft
transferncia eletrnica de fundoswired funds
transferncia unilateral de divisasinbound/outbound transaction
transferir propriedade to pass title
transgnico, (adj.) genetically modified
transgresso voluntria wilful misconduct
transgressor tortfeasor; wrongdoer
transigncia compromise
transigente compromising party
transigir to compromise; to come to an agreement; to waive
transitar em julgado final decision not subject to appeal; to be unappealable; to become final and unappealable
trnsito em julgado res judicata
transmisso conveyance (property); transmission (electr., gas)
transmitido, (bem imvel) conveyed
transparncia rectitude; transparency
transparente open and aboveboard
transportado, (de uma folha para outra) brought forward
transportador carrier
transportar um saldo to carry over a balance
transporte carryforward
transporte areo air transportation
transporte de empregados employees transportation
transporte de valores transportation of valuables
transporte ferrovirio railway transportation
transporte gratuito free transportation
transporte martimo maritime transportation
transreceptor, transpondedor, trespondedor, transponder transponder
trasladado em seguida certified copy made immediately
traslado ferry-flight; first certified copy
tratado de bitributao income tax treaty
tratar, abordar to deal with
tratativa amigvel amicable negotiation
tratativa de acordo arrangement for settlement
tratativa, acerto arrangement; procedure; negotitaion
travar to lock; join; bar
travessa byroad
trazer calculate
trazer benefcio to add value
trgua de preos price letup; price respite
treinamento training
treinamento de superviso supervisory training
treinamento inter-departamental, (marketing) cross-training
treinamento no trabalho on-the-job training
treinamento prtico hands-on training
treinamento terico e prtico on-site and classroom training; hands-on and classroom training
treinar to train
trem de prata, (trem com servio especial) MetrolinerParlor
trplica, (Dir. Proc. Penal) defense's rebuttal; second reply; rejoinder
trespasse de estabelecimento succession of establishment
trevo cloverleaf; nonimpeded flow; interchange
tribunais do trabalho labor tribunals
tribunais eleitorais electoral tribunals
tribunais militares military tribunals
tribunal court; superior court; higher court; second instance court
tribunal arbitral court of arbitration
tribunal de alada second instance court; higher court
tribunal de circunscrio circuit court
Tribunal de Contas da Unio Federal Budget Oversight Board
tribunal de justia superior court; state appeals court; court of appeals (2nd instance)
Tribunal de Justia do Estado de So Paulo So Paulo State Higher Court
tribunal de recursos appellate court; court of appeals
tribunal do jri jury court
tribunal eleitoral electoral court
tribunal federal de recursos appellate court; federal court of appeals
tribunal pleno full session
tribunal regional do trabalho regional labor court
tribunal regional eleitoral regional electoral court
tribunal regional federal regional federal court
tribunal regional militar regional military court
tribunal superior do trabalho superior/higher labor court
tribunal superior eleitoral superior electoral court
tributao reflexa presumed taxation
tributao, contribuio assessment; taxation
tributar to levy (taxes); to assess
tributvel dutiable; taxable
tributo duty; tax
tributo federal, (TF) federal tax
tributos mobilirios, (TM) real estate tax; chattel tax
trinio three years
trimestre quarter
trinca, (naveg.) crack; fissure
troca switch
troca de aes em bases iguais merger of equals transaction
trocar, (moeda) to exchange
trpico mido tropical wetlands
trust testamentary trust
tubulao, (telefonia), conduit (phones); pipeline (general)
tumultuar to disturb
turbao adverse possession
turma panel (juzes); shift (trabalho)
turno da noite night shift
turno de revezamento, (trab.) rotating shift
turno de trabalho shift
turno diurno, turno do dia day shift
tutela guardianship; relief; court protection
tutela antecipada advance protection
tutela especfica specific performance
tutor guardian
TV a cabo cable TV
TV alerta over-the-air TV
TV por assinatura pay TV
TV por programa pay-per-view TV
ltima gerao, (de) cutting-edge
ultrapassar um crdito to overpass a credit
underwriting firme straight underwriting
underwriting residual stand-by underwriting
unio, (de esforos) sinergy
Unio Europia European Commission
unio federal federal government
nico scio sole quotaholder; sole partner
unidade da Federao political subdivision; state
unidade de armazenamento stock keeping unit (SKU)
unidade de conta unit of account
unidade padro de capital, (UPC)capital standard unit; standard unit of capital
unificar consolidate (to)
universalidade da tributao taxation on worldwide income
universalidade de rendimentos worldwide income
universalizado affordable
urbanizao urbanization; urban renewal
usando as atribuies que lhe so conferidas in the use of the authority vested in someone by
uso e ocupao do solo, (normas de) land use and development (regulations)
uso fora da rede, (inf.) stand-alone use
uso indevido misuse
uso manso e pacfico uncontested and peaceful use; quiet enjoyment
usurio de sesso, (de processamento), (inf.) session user
usurio do sistema de base, (inf.)basis user
usucapio adverse possession; usucapio
usufruir enjoy (to)
usufruto usufruct; right of enjoyment
utenslio fixture; wares
utenslio domstico household appliance
til useful
utilidade pblica public interest; eminent domain
utilidades implements
utilizao de informaes privilegiadas insider trading
utilizar, (recursos) enlist (to)
V.Excia. Your Honor
vaga opening; vacancy
vaga de garagem parking space
vale brinde/achou ganhou instant prize
vale postal postal money order
vale tudo ultimate fight (judo); free-for-all
vale-refeio meal voucher
valer-se de to resort to; to avail oneself of
vale-transporte transportation ticket; transportation voucher
validao de testes test validation
validade currency; validity; effectiveness
vlido good
valor worth; value; amount/sum (em dinheiro)
valor a contento sale on approval
valor a prazo sale on account
valor acima do nominal above par
valor agregado added value
valor base do arrendamento base rent
valor bloqueado float
valor CIF, (que inclui custo, seguro e frete) CIF (cost, insurance, freight)
valor comercial market value
valor consignado face value
valor contbil book value; carrying value
valor da causa value on the action (to place a)
valor da remunerao por cpia value of remuneration by copy
valor de alada value assigned to case by the lawyer for the claimant
valor de balano book value
valor de cotao quoted value
valor de face face value
valor de fatura invoice value
valor de liquidao forada break-up value
valor de mercado fair value; market value
valor de mercado global de uma ao float
valor de resgate surrender value; cash surrender value; aggregate principal amount
valor de resgate em dinheiro cash value
valor de sucata scrap value
valor declarado stated value
valor dedutvel allowable deduction
valor do patrimnio equity value
valor do patrimnio lquido net worth
valor dos ativos para fins de imposto de renda federal basis (accounting)
valor em discusso amount of the claim
valor em garantia value as security
valor estimado benchmark value
valor fixo, (fat.) retainer fee
valor histrico the value to date, unadjusted for monetary correction
valor ingressado inflow
valor integral full amount
valor justo fair value; market value
valor mobilirio security
valor monetrio security
valor nominal face value
valor par par value
valor patrimonial equity value
valor patrimonial de aes equity value of shares
valor residual residual amount
valor residual a balancear unrecorded residual amount
valor retido holdback amount
valor total aggregate amount
valor tributado tax owed
valor venal assessed value
valorao, (bidding) specifications
valores, (em geral) amounts
valores mobilirios, ttulos de crdito securities
valorizao, (no mercado) appreciation
valorizar to appreciate
vantagem privilege (shareholders); benefit; advantage
vantagens/facilidades bsicas do competidor, (telecom.) facilities-based competitor
vapor do processo process steam
vara lower court; district court; court
vara cvel circuit court (USA); lower civil court (estadual)
vara cvel estadual court of 1st instance
vara cvel federal federal circuit court (USA)
vara criminal lower criminal court
vara da fazenda pblica lower treasury court
vara de famlia court of family justice
vara de famlia e sucesses lower family and succession court
vara de menores lower juvenile court
vara do trabalho lower labor court
vara nica sole district court
varo male claimant
varejista retailer
variao fluctuation
variao cambial exchange gain variation
variao cambial ativa exchange gain variation
variao cambial passiva exchange loss variation
variao do capital circulante lquido net current asset variation
variao monetria ativa exchange gains
variao monetria lquida net monetary variation
variao monetria passiva exchange losses
variando in the range
vazo outlet
vazo de recursos outflow
veicular to air (ex: advertisement, merchandising or sponsorship insertion); to disclose; to circulate past due;
veculo medium (media)
vencedor da concorrncia winning bidder
vencendo-se a 1 parcela the first installment shall be due on
vencer to mature; become due; come due; become stale (checks) (to)
vencido overdue (adj.); accrued; outstanding; expired; matured
vencido postecipadamente in arrear
vencimento maturity; due date; expiration of time; expiration date (bolsa); maturity date; settlement date; earnings
vencimento antecipado early maturity; acceleration
vencimento do principal principal maturities
vencimento integral no final bullet maturity
vencimento mdio ponderado weighted average life to maturity
venda a contento sale on approval
venda a descoberto short sale; to sell short
venda ordem sales ordered by a company to be delivered to third parties
venda a prazo installment sale; sale on account; forward sale (bolsa)
venda a prestaes installment sale
venda a termo futures sale
venda vista cash sale; spot sale
venda casada/condicionada tie-in sale
venda com reserva de domnio conditional sale
venda condicional conditional sale
venda de incremento incremental sale
venda de parte da empresa dropdown
venda em consignao sales or return business
venda judicial sale by order of the court
venda mercantil commercial sale
venda por atacado wholesale
venda sem empenho low-key sale
vendedor ambulante street vendor
vendedor de opo de venda put option seller
vendedor/embarcador entrega mercadoria no costado do navio, no sendo responsvel pelas despesas de embarque, (F.A.S.) F.A.S. (free alongside ship)
vender a contento to sell on approval
verba de aprimoramento advanced training (cost)
verba de propaganda advertising allowance
verba de sucumbncia burden of defeat
verba destinada aos desempregados dole
verbas monies
verbas rescisrias severance pay
verbas trabalhistas labor amounts
verbete clause; item
veredito verdict
verossmil most probably true
verso return; transfer; version (inf.); release (inf.)
verso, (programa de computador) release level
verso de parcela do patrimnio transfer of part of the assets
verso overleaf
verter, (o valor do patrimnio) to convey the equity value
verter para to convey to
verticalizao vertical integration; stratification
verticalizar, (concentrar toda a produo) to verticalize
vestibular college entrance examination; Scholastic Aptitude Test (SAT)
vestir a camisa to be a company person
via counterpart
via area, carta area registrada first class mail
via transversal indirect
viabilidade feasibility
viabilizar to obtain
viajar para o exterior to travel overseas
vias do mesmo teor e forma counterparts of equal form and content
vias pblicas, (imob.) public thoroughfares
vivel feasible
vice-presidente deputy chairman; vice justice (tribunal); vice chairman (conselho/diretoria)
viciado flawed
vcio aparente conspicuous defect
vcio de forma forma non observata; defect of form (mais superficial)
vcio de fundo defect of substance
vcio formal formal defect
vcio oculto latent defect
vcio redibitrio redhibitory vice
vida til useable life; useful life
vida til estimada estimated service life
vide anverso see face
vide verso see overleaf
vigncia effectiveness; validity; force; legality
vigncia e prazo effectiveness and term
vigente prevailing (legislation); in force on (date); actual; present
vigilncia surveillance
vigilncia residencial home security
vigilncia sanitria sanitation
vincendo coming due; falling due; maturing; receivable; accruing
vinculao entailment; commitment; quasi-escrow; linkage
vinculado entailed; earmarked; linked
vincular to tie in; to peg
vinculativo binding
vnculo collateral
vnculo contratual contractual bond
vnculo empregatcio employment bond; employment relationship
vnculo jurdico legal bind
vnculo trabalhista employment bond
vinda de tcnico ao Brasil sending of technician to Brazil
violao ordem econmica anticompetitive practice
violao de sigilo breach of confidentiality
violao de sigilo bancrio, (sentido negativo) breach of bank secrecy
violao do dever de vigilncia breach of duty to take care
violao, descumprimento, infrao infringement; breach; violation
violar breach; contravene
violar fiana to jump bail
violar lei to contravene the law; breach; break the law; infringe
violncia fora de controle uncontrolled violence
vir com boas intenes come with clean hands
visa seen and agreed; agreed to and accepted
visa julgar seeks the ruling of
visando in an attempt
visar, (vb) to certify; to countersign; to stamp; to target; to review for approval
vistas inspection
visto acknowledged and agreed; agreed to and accepted; acknowledged and accepted by
visto, (em documento) acknowledge; having examined, passed (but not necessarily approved)
visto de imigrao immigrant visa
visto permanente lawful permanent residency; permanent visa
vistoria inspection
vistos case record examined
vitaliciedade dos juzes the Judges serve for life
vitalcio, (adj.) for life; life
viva-voz, (prego) open outcry
vocao intended use
vogal, (justia do trabalho, pessoa que defende algo) advocate
volume global overall volume
volupturio, (adj.) optional
vontade das partes volition of the parties
vontade poltica political determination
votar a favor to vote for
votar de acordo com o n de aes vote ones shares in favor of
votar e ser votado to vote and be voted on
voto vote; opinion (juzes)
voto aberto viva-voce vote
voto condutor vote of the reporting judge
voto contrrio dissenting opinion
voto de agradecimento vote of gratitude; vote of thanks
voto de desempate casting vote
voto de louvor vote of approval; vote of praise
voto de minerva, voto de qualidade, voto de desempate casting vote
voto de vista a reconsidered vote; a vote pending further thought
voto divergente dissenting vote
voto do relator vote of the reporting judge
voto em branco blank vote
voto em separado separate ballot
voto favorvel affirmative vote
voto majoritrio plurality vote
voto mltiplo multiple vote
voto nominal viva-voce vote
voto nulo invalid vote
voto plenrio opinion en banc
voto plural plurality vote; plural vote
voto secreto voting by secret ballot
voto unnime, (v.u.) unanimous vote
voto vencedor concurrent opinion; concurrent vote
voto vencido dissenting opinion; dissenting opinion
waiver, rejection, renouncement
winchester, (disco rgido) hard disk
zelar por to ensure compliance with; to ensure the true performance of; to exert every effort to see that
zero, (de zero a 60, (velocidade))nought to 60
zero coupon bond zero coupon obligation
zero coupon bond de primeira linha triple-A zero coupon obligation
zona zone; territory
zona azul metered area
zona de atuao area of operation; franchise area (franquia)
zona de comrcio trading block
zona franca free-trade zone
zona intermediria buffer zone
zona rural rural area; rural zone
zona urbana urban area; urban zone
zoneamento zoning
court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; dia a quo and ad quem (dies a quo and dies ad quem)
granting of a loan facility; opening of a loan facility; credit facility; extension of credit
dismissal of action; dismissal of instance; dismissal of proceedings
writ of prevention; court action; precaution(ary) action; ancillary action
eviction action; action for repossession; eviction action for failure to pay
blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade
blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade
ordinary action for cessation of use of domain name on the Internet
action for refund of overpayment; claim for repayment; repetition indebit
treasury stock (U.S.A.); treasury share (U.K.); share held in treasury
mortgage foreclosure proceedings (jur.); action for foreclosure of a lien
registered share; nominative share (U.K.); nominative stock (U.S.A.)
ordinary action; ordinary proceeding; ordinary suit (jur.); civil suit; civil action
defeasance action; revocatory action; action for restoration of status quo
cumulative preferred share (U.K.); cumulative preferred stock (U.S.A.)
forward foreign currency agreement; advances on foreign exchange contracts
extra for night work; extra; extra allowance for night work; additional allowance for night work; nightwork pay
accruing (adj.); performing; addendum; amendment of complaint; addition to (clusulas de contrato)
attorney; lawyer; attorney at law (U.S.A.); legal counsel (jur.); solicitor (U.K.); counsel
special appeal according to specific court regulations (only 2nd instance)
to reach an out-of-court settlement; arrive at an out-of-court settlement
chattel mortgage, conditional sale (de coisa mvel) (cf. Ballentines); conditional sale (de coisa imvel); trust receipt (cf. (Blacks); statutory lien
amendment to the articles of association; amendment to corporate documents
development; progress; status; handling; current status; development of case
exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis)
yearly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment
I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant...
in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness
to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; to ascertain; to quantify
to reprove; to disclose; to debate; to impugn; to infer; to question; to allege
to shelve; to close a case; to dismiss a suit or claim; dismiss a law suit or claim (jur.)
to cater; to serve; to meet (conditions); to respond (requests); to answer (requests)
relates to the plaintiff in the case compared with the defendant, who is the PASSIVO
assets offset by correspondent liabilities so that they cancel each other out in double-entry bookkeeping
certificate of incorporation; formation agreement; articles of incorporation; memorandum of association (Bahamas)
to act; to operate; to work out; to be engaged (in a line of business)
notice of infraction; infraction notice; notice of tax assessment; notice of deficiency
independent contractor; self-employed worker; contingent worker; on-call worker; hourly part-time
delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice
countersignature; endorsement; aval guarantee; suretyship (gen.)
assets and property (for companies); personal and real properties (for individuals); property and assets
good moral conduct; good moral principles; good practice; good morals; morality; decency
registration form; credit investigation; registration; personal data record; personal data form
arising out of or concerning a promissory note or a bill of exchange
uncalled capital; non-assessed capital; assessable capital stock (not paid-in)
capital stock (gen./bal.); share capital (S.A.); quota capital (Ltda.); corporate capital
lack of legal grounds to substantiate claim; insufficiency; failure to state a cause of action
civilian household (as in Secretaria para Assuntos da Casa Civil); chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office; State Office
bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo)
to assign (one can only assign a right. Obligations or duties are delegated)
certificate of purpose and status; certificate of pledged debentures
certificate of registration for operation of commercial and private, privileged or confidential information companies
basic consumer products; market basket; typical family food basket; shopping basket of household goods; staple product basket; staple basket; a basket of staple food + household item (economist)
to attach a party to a suit (opposite of to separate/sever a case/trial)
bank cashiers check; bank draft; bank draft; bankers draft; cashiers check
(as opposed to bearer check) drawn to the order of; payable to the order of
service of process (entrega); summons (papel); process (notificao ou intimao)
client (servios profissionais: mdicos, advogados); customer, consumer (bancos, lojas, empresas)
joint committee; collective; plenary body; full board; interagency board
closely-held company; close company; close corporation; private corporation
clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego)
appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit
to agree; to undertake; to assume; to covenant; endanger (e.g., a business)
settlement; reconciliation (de valores); conciliatory proceedings; mediation
debt rehabilitation (bankruptcy relief under chapter 13 for debt rehabilitation); reorganization proceedings ( o gnero em que a concordata uma das espcies); scheme of arrangement; composition
composition with creditors; creditors claims in bankruptcy proceedings
ordinary (proceedings); cognizance (of jurisdiction); to gain knowledge of (court order)
whereas; taking into consideration that; whereas clause (USA); recital (UK)
to fund; to consolidate; to ratify; to restate (contrato social, estatuto)
conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos)
to organize a company; set up; establish a company; form a company; to set up a company
inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia)
adviser; turnaround consultant; crisis manager; restructuring consultant
graphic account; memorandum account; control account; book account
administrative accounting; financial account (as opposed to cost accounting)
that the parties be given an opportunity to confront each other (adversary proceeding)
second draft (commercial); counter-arguments of one against whom an appeal has been filed (civil procedure)
adhesion contract; interfirm agreement; contract of concurrence; take-it-or-leave-it contract; shrink-wrap agreement
agreement for the share purchase, share purchase commitment and other covenants
turnkey contract; contract for engineering procurement and construction (EPC contract)
custom-made manufacturing agreement; agreement for manufacture to order; manufacturing to order; toll manufacturing agreement
advance facility agreement; credit facility agreement; cash pool agreement
credit facility agreement secured by a pledge and personal guarantee
option agreement for the purchase of quotas; quota purchase option agreement
capital participation agreement and working capital financing commitment
foreign loan onlending agreement with guarantee and other covenants
monetary restatement; monetary correction; restatement; inflation adjustment; indexing; money value adjustment
authorized; licensee (subst.); accredited (adj.); duly authorized; duly approved
credits being collected through the courts (legal); overdue receivables (acct)
time schedule; timeframe; timetable; performance forecast; schedule
curator (museus); conservator (falncia); guardian (menores); committee (de incapazes)
damage to property; property damage; substantial damage; actual damage
Journal of the National Congress (in US The Congressional Record)
1st instance judgment (municipal); verdict (criminal); sentence (penalty); 2nd instance decision (state); 3rd instance decision (supreme)
dismissal (pelo empregador); lay-off; resignation (pelo empregado); termination; severance; discharge
to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance
statement of origin and appropriation of funds; source and application of funds statement (funds statement); fund sources and investments statement
accusation; information; charge; indictment; denunciation; filing for public land
eviction without cause; voluntary disclosure (voluntary admission or confession by someone who did not pay tax, etc.)
eviction rights; the lessors right to repossess the leased property without stating reasons
to apply for registration; to file with; to file for registration of a trademark (marca); to post to an account (em conta)
breach of duty; negligent bailee; unfaithful depositary in breach of duty; faulty bailee
dismissal; change of venue (court dismissal of a case for reinstatement at another court)
expropriation (without compensation); condemnation (with compensation)
disregard of corporate entity; piercing of the corporate veil; disregard doctrine
to cash; to redeem (duplicatas); to discount trade acceptance (duplicatas)
superior court judge; appeals court judge; judge of high court; associate justice
blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual)
forwarder; forwarding agent; expediter; go-between; intermediate agent; broker
misuse; diversion; depletion; drain (currency, gold); embezzlement
to misrepresent; to misstate; to pervert; to denature; to adulterate; to distort; to diminish; to belittle
verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process
right of first refusal (aquisio); preemptive right (subscrio); first option
chief executive officer (CEO) (S.A.); director president (Ltda.); managing director
executive office; executive committee; executive board; officers committee; executive office; board of governors (Banco Central)
managing officer (S.A.); managing director (Ltda.); director superintendent
to vest (ex.: 5% of the shares were vested immediately when granted)
federal overdue tax liability; federal debt roster; federal collectible debt; federal debts payable
Debt Clearance Certificate by the National Social Security Institute (INSS)
criminal intent; fraudulent intent; malice; willful misconduct; intentional misconduct; deceit
equitable ownership (til); full title; ownership; useful title; command
request for clarification; motion to clarify; motion for clarification of judgment; petition for clarification
request for resolution of the conflict in decision; motion (because of split decision);appeal; divergence appeals
request for a rehearing en banc; motion for rehearing en banc; motion to reverse or annul
issue of securities abroad; issue of securities on the international market
government-owned; government-held company; state-owned company
to exert; to exert ones best efforts to; endeavor ones best efforts to
wrongful possession; adverse possession; seizure of illegal possession
accounts of a company as a whole; accounting records; entry books
guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos); job seniority
legal assistant (usar em livretes, faturas e apresentaes do Escritrio); trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK)
motion for recusation; disqualification due to bias; motion for recusal/recusation
to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee
execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit
executive (business executive); Executive Branch (Poder Executivo); enforceable
expurgation; disregard of effects; write down (of monetary correction)
extinguishment (sociedade de pessoas); disbandment; termination (hipoteca); dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais); liquidation
disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company)
discovery stage; evidentiary stage (trib.); fact finding phase (adm.)
bill of sale; bill; debit note; expense account; invoice; take in (gria); statement
apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.)
Unemployment Compensation Fund; Employees' Severance Indemnity Fund; Unemployment Guarantee Fund
collateral; margin; warranty (Stock Exch.); security interest (participao hipoteca sobre ativo); guarantee (contratos)
guarantee in the form of pledge of x; guaranteed by the pledge of x
the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed)
comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee
seminal; rudimentary; undeveloped; providing a basis for further development
to file/prove a claim in a concordata (first step; the approval comes later = aprovar); to prove in the bankruptcy proceedings; to make a proof
local authority certificate of acceptance of occupancy; occupancy permit
recognition and enforcement of foreign court decision; recognition and enforcement of foreign judgment
reputable; sound; unimpeachable; fit; proper; competent; sufficient
bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa
tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax (VAT in UK)
an exercise tax; tax on manufactured products (similar to excise tax)
not requiring representation of the victim or the filing of criminal charges by the victim
mergee; acquired company; merged company/corporation; absorbed company
mergor; acquiring company; surviving company/corporation; resulting company/corporation
compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages
debt to equity ratio; debt to capitalization test (mtodo de apurao)
information technology (IT); computer science; information science; information service
(matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it)
instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica); collocation (telecom.)
to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia)
established rule or principle; order; regulation; precept; institution; doctrine
filing of supporting documents; discovery phase; placing documents in evidence
venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdi
beneficial owner (geralmente uma controladora/usufruturia, direta ou indireta); lawful owner
Law 9295/96 regulates article 21 of constitution (telecommunications)
municipal charter; organic law (states and nations); organic act (municipalities)
bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite)
phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award
actual profits; real profit; taxable profit; pretax profits; book taxable income
mandate; tenure; term of office; power of attorney; commission (services)
commercial power of attorney; commercial power of mandate; commercial mandate
writ of prevention (deciso); provisional measure; guarantee measure; preliminary injunction; motion for preventive relief (pea processual); precautionary motion; precautionary measure
preliminary injunction; temporary restraining order; restraining order
circulating medium; medium of exchange; monetary medium; money supply
domestic industry; domestic market; national market; home market; onshore market
automobile industry; automaker; original equipment manufacturer (OEM)
to make withdrawals; use; manage (an account for another); to transact; to operate
accounting standard; accounting principle; fundamental accounting concepts
defeasance; annulment; voidability; to be considered null and void; procedural error
conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (Stock Exch.)
to deposit and withdraw money; to transact an account; to apply transactions to an account
request grantal; we request the granting of the above; granting requested
peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence)
guidelines; directives; standards; requirements; models; benchmark (finance)
parts of the decision; summary of the events of the trial fundamentals; basis for the decision; the verdict itself
net equity; net worth; shareholders equity, stockholders equity (S.A.); owners equity (Ltda.)
procedural documents; petio inicial: plaintiffs complaint; contestao: defendants answer; rplica: plaintiffs reply; manifestao rplica: defendants rejoinder to ...; nova manifestao (autor): plaintiffs reply to...; nova manifestao (ru): d
expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal)
corporate entity; legal identity; legal personality; corporate personality
This is the first phase of the two-phase judicial procedure: (1) settlement of anything pending regarding the case; and (2) judgment on the merits
short position; sale position; to sell short; short sale, short selling; selling short
term; time frame; time limit; currency; interval; stated period; appointed day; timing; period
special judicial order; payment notice to government; unbacked government securities; writ of payment
big board; floor; trading session; trading floor; pit; market floor; regular trading hours session; trading (day)
to adversely affect; to jeopardize; to impair; to prejudice; conflict with
argument, in preliminary phase of case, that statute of limitations has expired
preliminary; preliminary allegations (autor); preliminary arguments (ru)
chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa); Honorable Speaker o
cumulative remedies (contractual clause); non-cumulative taxes principle (tax)
estimated self-employment income; compensation paid to senior management
to sue; to prosecute; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution
purchase and sale commitment; commitment of purchase and sale
(1 instncia MP Estadual) (Public) Prosecutor; prosecuting attorney
deceptive advertising; misleading advertising; deceitful advertising
formally registered as an unpaid obligation; protested obligation (ttulo)
claim to interrupt statute of limitations; motion to toll the statute of limitations
unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor)
apportionment; earmarking; draft of apportionment; deed of distribution (imob.)
to accept; agree; to acknowledge; to certify; respect (patents); to understand
refund; reimbursement; repayment; recourse; chargeback; retirement (debt issue)
enrollment; record; entry (inf.); log (to a maintain a log of the number and location of originals and copies of the software)
consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees
efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production)
relinquishment; resignation (cargo); waiver (direito); renouncement
repayment claim; claim/action for refund of undue payment; undue payment; double payment in error
reply; prosecutors rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (plaintiff); rejoinder (defendant)
means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented
the wage on which calculation of Social Security benefits is based under Decree No. 83080/79
wage which is the basis for application of the % of Social Security contribution
to the best of ones knowledge (and belief); at the best knowledgment; to the best of ones knowledge
drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing
principal place of business; headquarters; head office; headquarters; main office; main place of business; registered office
means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority
sentence to condemn; award-making decision; condemnation sentence
impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration
union of skilled tailors, dressmakers and workers in the clothing and millinery industries of so paulo and osasco
union of workers in the knitwear and hosiery spinning and weaving and cotton waste and knitwear finishing, dyeing, fabric stamping, fiber and textile specialitty industries of X
metalurgical, mechanical and electrical material manufacturer workers union
construction products, machinery, paints, fittings, sanitary appliances and glasses trade retailers' association in the greater so paulo
trustee (falncia); receiver (depositrio); bankruptcy trustee; receiver-manager (falncia); sequestrator; condominium manager (imob.)
certificate for exchange or conversion of beneficial interests in global bonds
that no action has been taken in any of the presently existing cases
working partnership; capital and industry partnership; capital and working partnership
mixed-capital company; government-controlled corporation (GB); mixed corporation (USA); semi-public company (GB)
subordination within an administrative hierarchy, or administrative subordination (labor law)
subscribed and purchased (gen.); underwritten and purchased (em lanamento de aes)
adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata)
instrument of agreement; instrument of consent; instrument of concurrence
liability commitment; declaration of acceptance of liability;estoppel certificate
Navys rights to littoral land (terreno de marinha); a type of riparian rights
typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law)
good and marketable title (posse); good and negotiable instrument (obrigao)
fixed-income security; bill and bonds of fixed return; non-indexed securities
borrower; insured (de seguro); principal; policyholder (seguros); policyowner (seguros); taker (seguros)
act by which property is preserved as a historical site or having cultural value
final decision not subject to appeal; to be unappealable; to become final and unappealable
superior court; state appeals court; court of appeals (2nd instance)
surrender value; cash surrender value; aggregate principal amount
to air (ex: advertisement, merchandising or sponsorship insertion); to disclose; to circulate past due;
maturity; due date; expiration of time; expiration date (bolsa); maturity date; settlement date; earnings
deputy chairman; vice justice (tribunal); vice chairman (conselho/diretoria)
to certify; to countersign; to stamp; to target; to review for approval
acknowledged and agreed; agreed to and accepted; acknowledged and accepted by
acknowledge; having examined, passed (but not necessarily approved)
to ensure compliance with; to ensure the true performance of; to exert every effort to see that
court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; dia a quo and ad quem (dies a quo and dies ad quem)
basic consumer products; market basket; typical family food basket; shopping basket of household goods; staple product basket; staple basket; a basket of staple food + household item (economist)
debt rehabilitation (bankruptcy relief under chapter 13 for debt rehabilitation); reorganization proceedings ( o gnero em que a concordata uma das espcies); scheme of arrangement; composition
execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit
extinguishment (sociedade de pessoas); disbandment; termination (hipoteca); dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais); liquidation
venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdi
bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite)
phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award
writ of prevention (deciso); provisional measure; guarantee measure; preliminary injunction; motion for preventive relief (pea processual); precautionary motion; precautionary measure
procedural documents; petio inicial: plaintiffs complaint; contestao: defendants answer; rplica: plaintiffs reply; manifestao rplica: defendants rejoinder to ...; nova manifestao (autor): plaintiffs reply to...; nova manifestao (ru): d
chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa); Honorable Speaker o
union of workers in the knitwear and hosiery spinning and weaving and cotton waste and knitwear finishing, dyeing, fabric stamping, fiber and textile specialitty industries of X
adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata)