a critrio de

a descoberto
a expensas de
a favor de
a granel
ordem
a partir da divulgao
a partir da presente data
a posteriori
a prazo
a qualquer ttulo
a quo, ad quem
a receber
a rigor
a saber
taxa aplicvel prevista em lei
a termo
a termo v.
a ttulo exemplificativo
a ttulo gratuito
a ttulo oneroso
a tudo assistir
a vencer
vista
a.a., (ao ano)
A.R., (aviso de recebimento)
abacaxi
abaixo do valor nominal
abaixo qualificado
abaixo, adiante, (clusula)
abandonado, (recurso)
abarrotar o mercado
abastecimento
abastecimento
abatido
abatimento
abatimento fiscal
abertura
abertura de capital
abertura de carta de crdito
abertura de crdito
abertura de inventrio
abertura de limite de crdito
abonado, (adj.), de confiana, il
abonar
abono
abono de falta, (trab.)
abono familiar
abordagem empresarial, (aud.)
abordar
abordar uma questo
abrangncia
abrangendo
abrangente, amplo

at ones discretion; at the discretion of

overdrawn; at risk
at ones expense
in behalf of
in bulk
on order
as from release
effective herewith
at a later date
on credit
on any account; in any way
court of judge from which a dispute is sent to another, which is the court or judge. These
receivable
strictly speaking
namely; to wit
at the applicable statutory rates
forward
future at sellers discretion
for instance
free of charge; on a royalty-free basis
remunerated
to be present throughout
outstanding
on demand; cash
per annum (p.a.)
return receipt requested; notice of receipt
predicament
below par
identified below; personals below
below; hereinbelow
vacated
to glut the market; to overload the market
supply
to deduct; to discount; to reduce by
discounted; reduced by
deduction; discount; rebate;selling concession
tax relief
a political breakthrough; openness; open-door policy
to go public
giving of a credit facility; granting of a letter of credit
granting of a loan facility; opening of a loan facility; credit facility; extension of credit
opening of probate proceedings
opening of credit facility
trustworthy
to certify; to guarantee
allowance
approval of absence
family allowance
business approach
to address
to address an issue
scope
covering; embracing
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, demiss dismissal of action; dismissal of instance; dismissal of proceedings
absolvio sumria
summary dismissal
absolvio, perdo, sentena absabsolution; acquittal; pardon; discharge; dismissal
absoro, (conceito)
absorption
absorver a maior
overabsorb
absteno
abstention
abstendo-se de votar os legalme 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 cau 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 valori 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 compulsri action for compulsory judicial confirmation of ownership
ao de apreenso e depsito action for search and safekeeping
ao de bens vendidos com resesuit for goods sold with title retention
ao de cobrana
collection action
ao de cobrana de rito ordinr ordinary collection action
ao de comodato
free lease suit
ao de condenao em dinheir suit for indemnity
ao de conhecimento, processocognitive proceedings
ao de consignao em pagam 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 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 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 adic
nonassessable share
ao negatria, impugnao, op 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 cambordinary suit for annulment of bill of exchange
ao ordinria de cobrana
ordinary collection action
ao ordinria de preceito declarordinary declaratory petition
ao ordinria de repetio de inordinary action for recovery of unduly paid debt
ao ordinria incidental
ancillary ordinary action
ao ordinria nominativa, (ON) common registered stock
ao ordinria readquirida pelo 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, ( 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, (P 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, 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 culposa malicious or culpable, faulty, negligent act or omission
ao-debnture
debenture stock
ao-objeto
underlying stock
acareao, (testemunhas, suspeiconfrontation 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, (emp 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, contumci 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 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 econmicoach 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, (a collective bargaining agreement
acordo comercial
commercial agreement
acordo comum
mutual agreement
acordo de acionistas
shareholders agreement
acordo de agenciamento de admin
agency agreement
acordo de agenciamento de con 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 consrci syndication 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 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 prazo addition long-term liabilities
acumulado
accrued; aggregate (total)
acumular em estoque
lay in stock (to)
acmulo, acumulao, (juros, fr 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 usuri
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 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 renova 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 d state surtax (income tax)
adicional noturno, (trabalhista) extra for night work; extra; extra allowance for night work; additional allowance for night w
adimplemento
performance
adimplente, (adj.), realizvel
accruing; performing
aditamento, (ao pedido)
accruing (adj.); performing; addendum; amendment of complaint; addition to (clusulas d
aditamento ao contrato mercantiladdendum 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, (princpdue 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 valosecurities 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, 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 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, comissri commission agent; commission merchant
agente de cmbio
stockbroker
agente de citao
process agent; notifying agent
agente de compensao
clearing agent; clearing firm
agente de compensao credencclearing 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 registrar
agente de servio
servicing agent (indenture)
agente depositrio, depositrio 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 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, reajustam 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 amigto 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
alienao societria
divestiture; divestment
alienante
alienor; seller
alienar
to dispose of; to sell; to convey
alienatrio
alienee; buyer
alimentos, (cnjuge), penso ali alimony
alimentos, (filhos)
support
alnea, elemento do ativo/passivoitem
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, reserv to appropriate; to set aside; to allocate; to assign
alongamento do perfil, (dvida, ju 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 aquisi hire purchase; hire installment purchase (U.S.A.)
aluguel de aes
share loan
aluguel mensal
monthly rent
alvar da incorporao, carta pa charter of incorporation
alvar da Prefeitura
city permit
alvar de demolio
demolition permit
alvar de funcionamento
operation license

alvar de funcionamento municipmunicipal operating license

alvar de inspeo do Corpo de inspection certificate issue by the Fire Department
alvar de instalaes
building permit
alvar de licena e construo building permit
alvar de pesquisa, (mineral), l exploration license; exploration permit (mineral)
alvar de utilizao da vigilncia permit issued by the health authorities; public health use permit
alvar de vigilncia sanitria est state sanitation license
alvar de vigilncia sanitria fedefederal 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, (audjudgment sampling
amostragem seqencial
sequential sampling
amparado
protected by; covered by
amparar
authorize
amparo
backing
ampla defesa
full defense
ampla, geral, irrevogvel e irretrafull, 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 investiment investment adviser
anatocismo
compound interest
ncora cambial
fixed foreign exchange; greenback; dollarization
andamento, (processo), progres 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, pero 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), acel 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 transmissosatellite master antenna
antena instalada internamente notelevision 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, a
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 appella
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
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 comaccrual basis
aplicao dos lucros
profit application; profit allocation
aplicao dos recursos
application of funds
aplicao em conta prpria
proprietary trading
aplicao, imobilizao financeir investment
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 riscocomprehensive general liability policy
aplice de seguro
policy
aplice, depsito judicial, ttulo, obrigao, bnus, debnture,
apontar ttulo de dvida em prote 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(origination(s)
apresentao de investidor
finders services
apresentao fidedigna
fair presentation; accurate presentation
apresentao protocolar
recorded submission; recorded presentation
apresentar declarao de impostto file a tax return
apresentar demisso
to tender ones resignation
apresentar destaque ao Presidenapply 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), (licitaoto tender bids
apresentar queixa
to lodge a complaint
aprimoramento(s), melhoria, (de enhancements; refinements
aprofundar
to deepen
apropriao de servio
apropriation for service
apropriao indbita, estelionato embezzlement; misappropriation; appropriation for service
apropriado aos fins a que se des 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 concorda 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 responsabiascertainment 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 asce
aquele que em leiles faz ofertas fictcias para inflacionar os
aquisio de disponibilidade ec 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, decis 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 despesaF.I.O. (free in and out)
armador est isento das despesas de embarque e descarga,
armador paga somente as despesa
F.I. (free in)
armador paga somente despesasF.O. (free out)
armrio de ao
steel file
armazm
warehouse
armazm alfandegrio, entrepos 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, (aeronavwet lease
arrendamento de bens do imobilizado
arrendamento internacional
international lease
arrendamento mercantil
leasing; commercial leasing;financial lease
arrendamento operacional
operating lease
arrendamento para financiament financing 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 faml head of household
arrolamento, inscrio, registro, 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 aofficials
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, extraordinary general meeting (EGM); special general meeting
assemblia geral ordinria, (AG annual general meeting (AGM); ordinary general meeting
assemblia geral ordinria de ac 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, assistnc 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, (petrl 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 reuni 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 acminutes of special meeting of shareholders
ata de assemblia geral de constminutes of general meeting for the organization of the company
ata de assemblia geral de tran 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 consuminutes 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 to meet the requirements of ...
atender o cliente
to serve/meet the clients needs
atendimento
assistance; service
atendimento de consulta paralel answer 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-entr
ativo disponvel e de realizao 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 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, dispo 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 repara
tort
ato das disposies constitucionaconstitutional 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
atracadouro
wharf; shed
atrasados de juros, juros em atr 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, caracters 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 to trade as (company X trading as company Y)

audincia
hearing; public hearing
audincia de conciliao e san 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, 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, 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 edifica building compliance certificate
auto de vistoria do corpo de bomfire 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 autnom independent contractor; self-employed worker; contingent worker; on-call worker; hourly p
autopeas
autoparts
auto-produtor
self-sustained producer; self-sufficient producer
autor, (de um projeto)
sponsor
autor, (de uma ao ou processoplaintiff
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 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 de
autuao reflexa
consequential infraction notice
autuada
defendant
autuante
plaintiff
autuar
tax claim; tax deficiency
auxlio visual, recurso udio-visu 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, 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
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 verifica 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 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 crdi 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 paga 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, 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 inve investor of record
beneficirio registrado
investor of record
beneficirio, fideicomissrio, sac 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); prope
bens numerrios
assets in cash
bens patrimoniais
equity assets
bens semoventes
livestock
bens sociais
corporate assets
bens, propriedades, ativos pessopersonal 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, (telec 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 fcommodity exchange; commodity market
bolsa de valores
stock exchange; stock market
Bolsa Mercantil & de Futuros, ( 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 empreg 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; decenc
bnus
bond; bonuses
bnus ao par
par bond
bnus ao portador
bearer bond
bnus cupo zero do tesouro amUnited 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/ eligible interest bond
bnus de phase-in
phase-in bonus
bnus de reduo temporria de front-loaded interest reduction bond (FLIRB)

bnus de reduo temporria de 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-USnon-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 legaldistraint; 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 for
cadastro bancrio
credit rating
cadastro de contribuintes
official list of taxpayers
cadastro de contribuintes mobili Municipal Taxpayers List; municipal taxpayers register
cadastro de pessoas fsicas, (CPIndividual Taxpayers Register
cadastro geral de contribuintes, 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 Ppublic officials savings fund
caixa de assistncia dos procur 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 atendi 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 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 che clearing house
cmara de deputados
house of representatives
cmara de direito privado do trib 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 espa
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 cathin 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, vant 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, (aposentadorilack 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, p 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 comiss 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 co irrevocable confirmed letter of credit
carta de fiana
letter of guarantee
carta de fiana bancria
letter of bank guarantee
carta de fretamento, carta partid charter 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 cotao invitation to tender
carto com valores armazenado smart 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 empr benefit booklet
cartrio
registry office; cartel

Cartrio, (de Tribunal)

Clerks Office
Cartrio, (Poder Judicirio)
Court Registry Office; Court Registry
Cartrio de Interdies e Tutelas Office 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 P Civil Registry of Legal Entities; Corporate Civil Registry
Cartrio de Registro de Imveis Real Estate Registry Office
Cartrio de Registro de Ttulos 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 Che
casa de mquinas, (naveg.)
engine room
casa decimal
decimal place
casamento em regime de comuncommunity 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 potepotential 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 bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo)
causa de pedir, possibilidade jur 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 estranalien registration card
cdula hipotecria
mortgage certificate
cdula pignoratcia de debnturecertificate 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, telephone switching office

central telefnica, (telecom.)

central office
Central Termoeltrica, (CTE)
Facility
centro comercial com estrutura dserviced business center
centro de processamento de dadmanagement information system (MIS)
centros industriais despendiosos outlying industrial centers
cerceado
restricted; limited; curtailed
cerimnias pblicas
public functions
certame
bidding procedures
certido
certificate; certified copy
certido atualizada de filiao vi updated twenty-year certificate
certido da dvida ativa da unio overdue federal liabilities certificate
Certido da Justia do Trabalho, Certificate issued by the Labor Court
Certido da Justia Federal, (CJ 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 negat title clearance certificate
certido de sentena
certified copy of court decision
Certido do Distribuidor Execu Certificate from Tax Distributors
Certido do Distribuidor Cvel, ( Certificate from the Civil Distributor
Certido do Distribuidor Cvel, Civil Distributor Certificate (Bankruptcy and Concordata)
Certido do Distribuidor Criminal Criminal Distributor Certificate
certido do distribuidor de execu certificate of criminal execution distributor
Certido dos Cartrios de Prote 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 income tax clearance
certido negativa de nus e alie clearance certificate as regards liens and conveyances
certido pignoratcia de debntu 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 20-year clearance certificate
certides
certificates; public notary reports
certides de natureza fiscal e pr tax and social security clearance certificates
Certificado a Termo de Energia EElectric 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 d floating rate certificate
certificado de depsito de aes share deposit certificate
certificado de depsito de colocapublicly-issued floating rate certificate
certificado de depsito de valore 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 imobili certificates of real estate receivables
certificado de registro
certificate of registration

certificado de registro cadastral suppliers' record certificate

certificado de registro de fabrica certificate of registered product
certificado de registro para fun certificate of registration for operation of commercial and private, privileged or confidentia
certificado de regularidade de s 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 liquida lifting 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 h
ceticismo crescente
deepening skepticism
chamada
roll-call
chamada, (convocao para ressa
call
chamada abreviada, (telecom.) speed calling
chamada com discagem abreviada
speed calling
chamada de capital
capital call; call for capital
chamada de entrada / recebidas,incoming call
chamada de mo-de-obra
manpower requisition
chamada em conferncia, (telec 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. (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, aceto 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 primei 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 pa share option clause
clusula de paridade cambial
exchange parity clause
clusula de potestativa ou leonin discretional clause; clause potestative
clusula de proibio de conces 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 compensatr noncompensatory 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, e
cliente antigo
long-standing client
cliente do sistema de telefonia fi 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, (r 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 desenvolvimentoswriting
i
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 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 emprstim 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 mer
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 i 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 mercommodity 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 dclosely-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 usability to perform

compensao, (ttulos), desemb clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego
compensao coletiva, (em caso compensation for a four-day holiday weekend
compensao de prejuzos lqui 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 emsubject matter jurisdiction
competncia tcnica
technical competence
competente
appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suita
compilao
gleaning
compilao reversa, (decodificar roeverse 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, segur
C.I.F. (cost, insurance and freight)
comprador paga mercadoria, seguro
C.I.F.I. (cost, insurance, freight and interests)
comprador paga mercadoria, seguro
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, promcommitted purchaser
compromissrio de compra e ve committed party
compromissrio vendedor, promi committed seller
compromisso, (arbitr.)
commitment; affirmation; compromissum
compromisso arbitral
arbitration commitment; arbitration agreement
compromisso de cessao
consent decree
compromisso de cessao de prconsent order
compromisso de confidencialida nondisclosure commitment
compromisso de desempenho, 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/ 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,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 pbli 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); reorganizat
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, (atestastatus of merchant (to attest for its)
condio mista
mixed condition
condio potestativa
potestative condition
condio precedente, pr-requisicondition 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 cumutativtransaction 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, 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), t 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 fajudgment 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 pessoaconglomerate
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 rodotrucking company bill of lading
conhecimento de depsito
warehouse receipt; warehouse warrant
conhecimento de embarque
bill of lading (B/L)
conhecimento de embarque sem bill
d 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 instit board of governors
conselho fiscal
audit committee; board of auditors
conselho interministerial de pre price commission
conselho nacional de poltica salanational council on salary policy
conselho regional dos contadore regional accounting council
conselho superior de administra senior board of directors
conselho, junta, diretoria
board
consentimento
consent

conservao, (imob.)
considerada
considerando que
considerandos
considerar
consignao em juzo
consignao em pagamento
consignar
consignar um voto de louvor a
consignatrio
consignatria de aluguel
consistncia jurdica, (sem)
consolidao
consolidao das leis do trabalh
consolidao de propriedade
consolidado
consolidar
consorciado
consrcio
constantes de
constituio, (capital)
constituio, (empresas)
constituda de
constituinte
constituir, (garantia)
constituir, (obrigao)
constituir advogado
constituir crdito
constituir sociedade
constituir, formar S.A.
constitutivo
constrangimento governamental
constrangimento ilegal
constrio, (de direitos)
construo civil
construo em ao inox
construo por empreitada
construtora
consubstanciar
consularizar
consulente
consulta formal
consulta pblica
consulta, pedido de cotao, sin
consultor
consultor de investimentos
consultor de pessoal
consultor financeiro
Consultor Geral da Repblica
consultor jurdico
consultor jurdico geral
consumao mnima
consumidor de alta renda
consumidor final

the upkeep
adjudged
whereas; taking into consideration that; whereas clause (USA); recital (UK)
recitals
entertain (hold in mind)
deposit in court
deposit in court; court deposit
to document
to state the companys thankfulness to
consignee
rent consignment action
without color of right
ratification (de estatuto); consolidation (de leis)
Consolidated Labor Laws
purchasers title
consolidated
to fund; to consolidate; to ratify; to restate (contrato social, estatuto)
consortium member
conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium
included in
formation of capital
company formation; organization; incorporation; establishment
composed of
principal or client
to give; to serve as guarantee
to create
retain an attorney
collect
to organize a company; set up; establish a company; form a company; to set up a compa
to incorporate
establishing a legal fact
political violence
duress coercion
inhibition
home-building
construction in stainless steel
contract work
the main contractor
to evidence; reflect the substance of; represent
legalize
requesting taxpayer
request for advance tax ruling (tax matter); written inquiry
public consultation
inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia)
adviser; turnaround consultant; crisis manager; restructuring consultant
investment adviser
personnel consultant
financial adviser
General Counsellor of the Republic
general counsel; legal counsel
general counsel
minimum charge
high-end customer
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 movimen 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 sald 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 bal 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 correto margin account
conta de liquidao
calculation of award
conta de lucros e perdas
profit and loss account
conta de movimentao bancri current account; open account
conta de participao no-societ 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, (atideferred charges
conta de resultado pendente, (padeferred 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, margin account (securities)
conta prpria
own-account trading
conta remunerada
interest-bearing account; indexed account
conta remunerada de depsito e 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 pr general price level account
contabilidade por partidas dobra 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 estr 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 de 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 concounterculture
contraditrio, (que seja estabelecthat 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
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 financcontracting
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 relacionada insider contract
contrato comercial, (doc.)
commercial contract
contrato cumulativo
cumulative contract
contrato de, (locao) de servi catering services agreement
contrato de abertura de crdito credit agreement
contrato de abertura de linha de credit facility agreement; prefinance agreement
contrato de adeso
adhesion contract; interfirm agreement; contract of concurrence; take-it-or-leave-it contra
contrato de administrao
management contract
contrato de afretamento
contract of affreightment; chartering contract
contrato de agenciamento de emissuance, placing and paying agency agreement
contrato de agenciamento de lin agency line agreement
contrato de apoio operacional practice support agreement
contrato de arrendamento com leaseback agreement
contrato de arrendamento de bencapital 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-arre collateral sublease assignment agreement
contrato de cesso e transferncshare assignment and transfer agreement
contrato de comisso mercantil commercial commission agreement
contrato de comodato
freelease agreement; loan for use agreement
contrato de compartilhamento depeering agreement
contrato de compensao
clearing agreement
contrato de compra e venda de share purchase agreement
contrato de compra e venda de agreement for the share purchase, share purchase commitment and other covenants
contrato de compra e venda de aasset purchase agreement
contrato de compra e venda de goodwill purchase agreement

contrato de concesso de linha dadvance facility agreement

contrato de confidencialidade
secrecy agreement
contrato de constituio, (Socie acts of incorporation
contrato de constituio de usufr usufructuary agreement
contrato de construo por regi turnkey construction agreement
contrato de consultoria
consultancy agreement
contrato de consultoria contbil accounting consultancy agreement
contrato de consultoria de inves investment advisory contract
contrato de cooperao tcnico-i technical/industrial cooperation agreement
contrato de coordenao
dealer management agreement
contrato de credenciamento de uregistered 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 mercadomerchandise storage agreement
contrato de depsito em garantiaguarantee deposit agreement; escrow agreement
contrato de distribuio
distributor/distribution agreement
contrato de distribuio da prod production sharing agreement
contrato de distribuio de ttulo underwriting 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 ope framework agreement
contrato de execuo continuad executory contract
contrato de experincia
probation contract
contrato de fabricao sob enc custom-made manufacturing agreement; agreement for manufacture to order; manufactu
contrato de financiamento
advance facility agreement; credit facility agreement; cash pool agreement
contrato de financiamento mediancredit facility agreement secured by a pledge and personal guarantee
contrato de fornecimento
supply contract
contrato de fornecimento de tecno
agreement for the supply of industrial technology
contrato de futuros a curto prazo front contracts
contrato de futuros a longo praz back 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 agreement for the administration of property and/or securities
contrato de industrializao por t third-party manufacture agreement
contrato de licena para explora patent license agreement
contrato de licenciamento a ttul remunerated license agreement
contrato de licenciamento de marroyalty-free trademark license agreement
contrato de licenciamento de us trademark license agreement
contrato de locao
lease; lease agreement
contrato de locao, (de veculo) rental agreement
contrato de locao com opo lease agreement with equipment purchase option
contrato de locao de equipam 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 opera
loan agreement in the form of discount of credit instruments
contrato de opo de compra de option agreement for the purchase of quotas; quota purchase option agreement
contrato de operaes no mercado
spot and forward contract
contrato de outorga de opo
option agreement
contrato de participao e comprocapital participation agreement and working capital financing commitment

contrato de participao e garantsecurity and sharing agreement

contrato de participao nos cus 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 particip agreement for share swap and other covenants
contrato de pr-financiamento p export facility agreement
contrato de prestao de assist technical assistance agreement
contrato de prestao de garanti collateral agreement
contrato de prestao de garantiapersonal guarantee agreement
contrato de prestao de servio service agreement
contrato de prestao de servi customs service contract
contrato de prestao de servio technical service agreement
contrato de prestao de servio consulting agreement
contrato de prestao de servi cleaning and upkeep service contract
contrato de prestao de servio agreement for provisional services
contrato de promessa de mtuo loan commitment agreement
contrato de repasse de emprsti foreign loan onlending agreement
contrato de repasse de emprsti foreign loan onlending agreement with guarantee and other covenants
contrato de representao comeragency agreement
contrato de risco
profit-sharing agreement; risk contract; hazardous contract
contrato de seguro de sade
healthcare agreement
contrato de servios especializa 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 employment contract for an indefinite term
contrato de transferncia de a share transfer agreement
contrato de transferncia de tecntransfer of technology agreement
contrato de venda de ttulos co repurchase agreement (repo)
contrato diferido
executory contract
contrato epistolar
letter agreement
contrato martimo
maritime agreement
contrato no-aleatrio
certain contract
contrato para entrega de unidadeturnkey contract
contrato para financiamento ext foreign import credit facility agreement
contrato permanente
standing agreement
contrato pluremo
multilateral agreement
contrato preliminar
framework agreement
contrato principal, (p/ abertura d 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 Socia social 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 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, 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 em convention for credit extension
conversao simultnea
conference call
converso
conversion
converso de dvida em investim debt conversion; equity conversion; debt equity conversion
converso de dvida em projeto 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, sgeneral coordinator for software, services and informatics uses
Coordenadoria Geral da Repbli 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; m

correo monetria de balano balance sheet monetary correction

correo monetria do capital capital restatement
correo monetria patrimonial equity monetary adjustment
correo monetria pela legisla monetary restatement by corporate law
correo, revalorizao monetrimonetary 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 v 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, concessdealer; 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 pos 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 cartdiversification criteria
cronograma
time schedule; timeframe; timetable; performance forecast; schedule
cronograma de eventos
schedule of events
croqui
blueprint
CTPS, (Carteira de Trabalho e Prwork 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 c 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 contrat comply 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 adv 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, ( cost of goods sold
custo de reposio menos depre 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 trabaproceeding with the works
dando tudo por bom, firme e vali stating that (such powers are ) good, firm and valid
dano
damage
dano esttico
disfiguring damages
danos compensatrios por atras delay liquidated damages
danos compensatrios por des performance liquidated damages
danos diretos
direct damages
danos diretos e imediatos
actual damages
danos emergentes
incidental damages
danos emergentes, prejuzos emactual 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 ap to grant an appeal
dar quitao
to give acquittance for
dar testemunho
to bear witness
DARF, (documento de arrecadao
Federal Revenue Collection Document
data base
base date; reference date
data da autuao
notice date
data da distribuio
distribution date
data da implementao da garantdate 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 div deadline for currency entry
data mxima de ...
at the latest on ...
data mxima vnia
with all due respect
datado da mesma data deste insof even date herewith
data-limite
cut-off date
dativo
court-appointed (curador dativo)
DCN, (Dirio do Comrcio NacionJournal of the National Congress (in US The Congressional Record)
de acordo
acknowledged and agreed
de acordo, (no final do instrumenwe 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 conversvconvertible 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 direitoloss 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
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, s( lip 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 Secret Statement of Record of the State Treasury Affairs
declarao de alienao de parti 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 aduaneicustoms clearance certificate
declarao de falncia
adjudication of bankruptcy; bankruptcy decree
declarao de importao de ae aircraft import license
declarao de imposto de renda personal tax return
declarao de imposto de renda,income tax return
declarao de renda
tax return
declarao de renda conjunta joint return
declarao de renda em separa 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 fal intentional misrepresentation
declarao juramentada
affidavit; sworn statement
declarao oficial
affidavit
Declarao para Codificao de 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 satlit satellite 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 fabricaodefect
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, (marketinempowerment
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 FFederal Revenue Regional Office
Delegacia Regional de So Paul So 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; severanc
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 excess
demitir-se, resignar-se
to resign
demonstrao consolidada
consolidated statement
demonstrao contbil
accounts
demonstrao da conta de lucro profit and loss statement
demonstrao da conta de resul income statement
demonstrao das mutaes do pstatement of changes in net worth position
demonstrao de lucros retidos appropriation account
demonstrao de mutaes patristatement of changes in financial position
demonstrao de origens e aplic statement of origin and appropriation of funds; source and application of funds statement
demonstrao do resultado
income statement; profit and loss statement
demonstrao dos lucros ou pre accrued profit and loss statement
demonstrao(es)
statement(s)
demonstraes financeiras
financial statements
demonstrativo de conta de lucro profit and loss statement
demonstrativo de lucros e perda earnings statement; profit and loss statement
demonstrativo de origens e apli sources and application of funds statement
demonstrativo de pagamento
statement of payment
demonstrativo de tributos em atr 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 someo
denncia vazia
eviction rights; the lessors right to repossess the leased property without stating reasons
denncia, taxa, encargo, acusacharge; 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 EstranForeign 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 t
depositrio
depositary; custodian; bailee; escrow agent
depositrio de aes
escrow agent
depositrio de documentos ou livdepositary
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 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 Remun 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 capibearish
desarquivamento
reopening
desarquivar
to reactivate a case; to reopen a case
descabido
unreasonable
descadastrar-se
to unregister
descaminho
improper clearance

descanso semanal remunerado, remunerated weekly day-off

descarregamento
discharge
descendente, (em testamento) issue
descentralizao
decentralization
desclassificao da infrao
reduction of charges
descoberto
overdraft
desconcentrao
diversification
desconsiderao da personalidaddisregard of corporate entity; piercing of the corporate veil; disregard doctrine
desconsiderao de personalid piercing the corporate veil doctrine; disregard doctrine
desconstituio, (obrigaes)
dissolution
desconstituio de acrdo
reversal of decision
desconstituir a separao patrim 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 confro 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 mai 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 segwrit 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 dentistamedical 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 antecbroken funding costs
despesas particulares que corremexpense 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 crdto 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; t
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 indevidame 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 paradig 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 V VHF or UHF television broadcast
digno
worthy
dilao
deferment; postponement
dilao probatria
probational deferment
diligncia
verifications; contacts; procedures; investigations; arrangements; diligence (judicial); lega

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,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 aduancustoms duties
direitos alfandegrios compensatcountervailing 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 interesse interested 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-preside chief executive officer (CEO) (S.A.); director president (Ltda.); managing director
diretoria
executive office; executive committee; executive board; officers committee; executive offi
diretoria de uma universidade d 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 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 humano allocation 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 ttul underwriter
distribuidor da justia federal
federal court distributor
distribuidor forense
court distributor
distribuidora de ttulos e valores 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 pay
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 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 internaciona international affairs division
diviso de tarefa
work breakdown
divisibilidade das disposies
severability
divulgao de informaes
reporting
divulgao, revelao, evidencia disclosure; publicity
divulgar
release to the public; to report
do comrcio
commercial employee
do conhecimento, informao outo 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 t 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 remun 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 garatrade 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 co in witness whereof
E.R.D., (expedir, registrar, distrib 1) to be issued, registered and distributed
E.S.N.P., (e sendo necessrio pr 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 consult 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, realizato 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 ___ elected for a term of office of ___ years
elemento da rede de pacotes, (t 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 mercad high 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), (juset out on record
em forma pblica, por instrumentunder 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, (dispon
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 c
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
embargos de execuo de sente respite
embargos de terceiro
opposition by third party
embargos de terceiro prejudicad third-party defense; third-party intervention
embargos infringentes
request for a rehearing en banc; motion for rehearing en banc; motion to reverse or annu
embargos infringentes dos julga 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 estratgkey employee

empregado estvel
employee with tenure
empregado que ganha horas ext non-exempt employee
empregado que no ganha horasexempt 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 contabili accounting firm
empresa de avaliao
corporate appraiser
empresa de capital aberto, (ao p 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/funciona 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, (telec local exchange carrier (LEC)
empresa participante de incorpo constituent company/corporation; merging company
empresa poluidora
polluting company
empresa prestadora de servios utilities
empresa receptora do investime investment recipient; investee
empresarial
negotiation (issue); corporate
empresrio
businessman
emprestar de, levantar emprsti 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 duvid bad loan
emprstimo de pessoal
secondment
emprstimo em conta-corrente current account overdraft; credit line (US)

emprstimo entre empresas coli intercompany loan

emprstimo que gera receitas/re performing loan
emprstimo que no gera receit nonperforming loan
emprstimo rotativo
swingline loan
emprstimo sindicalizado
syndicated loan
emprstimo-ponte
bridge loan
encaixe obrigatrio
compulsory payment
encaminhamento
routing
encaminhamento de chamada, (tcall forwarding
encaminhar, (vb)
to route; to forward; to send; to submit
encaminhar uma chamada, (tele 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 popen private pension plan companies operated for profit
entidade de caridade fantasma dummy charity
entidade de classe
professional association
entidade de direito pblico intern state-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
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 bancoregistered office
escritura
deed; indenture
escritura com reserva de domni escrow
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 final deed of purchase and sale
escritura pblica de declarao upublic deed of unilateral declaration of will
escritura vlida para excusso, ( deed in lieu of foreclosure
escriturao
bookkeeping
escriturao do regime de apura ascertainment bookkeeping method
escriturao mercantil
commercial accounting
escriturar
to post; to keep record
escrivo, (Cartrio de Notas, F 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 pont
detectability
espao para assinatura
signature panel
especial
upgraded
especialista
expert
especialista, perito em urbanism urban expert
espcie ou valor
assets or cash
espcie, natureza
character
especificaes, (eng. civil)
details
especificaes de funo
job especifications
especificaes do sistema de cli HVAC specifications (heat, ventilation and air-conditioning)
espectro de radiofreqncia, (te 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 or budget-rigging scheme
esquema de pagamento
payment schedule
essencialmente
materially

esta lei entra em vigor na data 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 (emp
estabilidade de empregos
employee tenure
estao de tratamento de efluen 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;
estanque, (naveg.)
waterproof
estar alcanando os mesmos nvto 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 lei statutory
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 investimento 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, (E environmental impact assessment (EIA)
estufa
greenhouse
etapa
stage
etiqueta para identificao de fa 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 pleader in an exceptio
excepta, (a outra parte na exce 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 guar
excutir hipoteca
to foreclose on a mortgage
ex-direito ao provento
ex-stock dividend
execuo
execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); pe
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, (senteenforcement; 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 peto 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 (
extino com julgamento do mridismissal with prejudice
extino com renncia ao direito dismissal with prejudice
extino de benefcios relevante loss of material benefit
extino de caso
discontinuance of a case; withdrawal of a case
extino sem julgamento do mridismissal without prejudice
extino sem renncia ao direito 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 TecnologiIndustrial Technology Supply
fbrica, usina, instalao industri 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 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, (imto 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 outpassing off of trademarks
fazer valer
to enforce; assert ones rights; to assert; to give effect to
fazer valer quaisquer rendimentogive 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 decis 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 responsabilidad bond; 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
financiamento de risco
financiamento direto
financiamento externo
financiamento imobilizado
financiar
financiar custos
financista
firma
firma individual
firme
fiscal
fiscal aduaneiro
fiscal de alfndega
fiscal de contabilidade
fiscal do imposto de renda
fiscalizao, vistoria
fiscalizar
fisco
fita de gravao
fita de vdeo
fita virgem
fixao de marca, (mkt)
fixao de preos abusivos
fixado em
fixo
fixo mensal, (fat.)
flambagem, (naveg.)
flange, (naveg.)
flexibilidade
fluxo
fluxo de caixa, fluxo financeiro
fluxo de pagamentos
fluxograma
folha de antecedentes
folha de cotao de moeda
folha de pagamento
fonte
fonte financeira
fonte pagadora, (trib.)
fora da bolsa
fora das especificaes
fora-de-estrada
fora de trabalho
fora maior
forma
forma de pagamento
forma e teor
formao
formao, (de banco)
formao acadmica
formao de preo
formao de quadrilha
formal de partilha

cofinancing
non-recourse financing
direct financing; non-recourse loan; nonrecourse
foreign financing
financing for acquisition of fixed assets
to fund
to fund costs
financier
firm name; trade name; company; signature; concern
sole proprietorship; proprietorship
steady; firm
tax; fiscal; tax administration office
custom officer
custom officer
auditor
tax inspector
inspection; controlling; supervision; surveyance
to monitor; oversee; superintend
Tax Administration
tape
home video
blank tape
brand awareness
predatory pricing
established in; set at
fixed; standing
monthly contingency fee
buckling; crippling
flange; rim
flexibility
inflow
cash flow
payment stream
flow chart; flow diagram
copy of police record
rate sheet
payroll
framework
source of finance
payer
off the stock exchange
not in compliance with
off-road
work force
force majeure
format
conditions of payment
of a form and content
training
establishment of a bank
educational background
composition
criminal conspiracy
apportionment document (probate); distribution order; draft of apportionment; deed of dis

formalidade
fair notice
formalidade de procedimento
procedural formality
formalizao, (contrato), liquida 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 emp 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 bon
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 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 senten opinion (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, ( 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 deUnemployment Compensation Fund; Employees' Severance Indemnity Fund; Unemploym
fundo de investimento aberto
open-ended pooled investment fund
fundo de investimento coletivo, collective investment entity
fundo de investimento em empr venture capital fund
fundo de investimento fechado closed-end investment fund
fundo de reconstituio, (ambientreclamation 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 CompensaNew York Clearing House Funds
fundos imediatamente disponveisame-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
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 sh
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 standby underwriting transaction
garantia flutuante
floating charge
garantia hipotecria
mortgage guarantee
garantia operacional
practice safeguards (no exerccio de uma atividade)
garantia para restituio de adi 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 compreh
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, (tel call management
gerente
manager
gerente de compras
procurement manager
gerente de conta, (consultoria deengagement manager
gerente de desenvolvimento, (eng.
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 aesto 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 retardatri late proving of a claim; filing of a claim
habilitao para fruio dos benefeligibility for the benefits under Law ...
habilitado, (adj.)
admitted; in commission; entitled
habilitar
accredit (to)
habilitar um crdito em concorda to file/prove a claim in a concordata (first step; the approval comes later = aprovar); to
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 d 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 estranrecognition and enforcement of foreign court decision; recognition and enforcement of for
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 InTax on Manufacture Products
ideal
notional; imaginary
identificao de fontes de supri sourcing
identificao do usurio chamadocaller 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 empreendi 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 tol 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 segupetition of writ of mandamus
impetrado
defendant
impetrante
petitioner
impetrar
to file for; to seek
implantao
implementation
implantao de sistema de comun
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 pedid legal impossibility
imposto
duty; tax; revenue
imposto, (direitos) de importaoimport duty
imposto, (qualquer tipo exceto imexcise 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 jurdic corporate 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 mo
estate tax
imposto de transmisso de bens 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 Mertax on circulation of goods; exercise duty; sales tax
Imposto sobre Circulao de Mertax on distribution of goods and services (equivalent to sales tax); a value-added sales ta
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 Crd
tax on financial transactions
Imposto sobre Produtos Industrialan 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 elt 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, default
inadimplente, (adj.)
nonaccruing; nonperforming
inadimplir
breach
inalterado
unimpared
inaudita altera parte, (deciso li 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, capitali 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/corporatio
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); da
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, (fund 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 acidente frequency rate of accidents
ndice de liquidez
debt coverage test; liquidity ratio; current ratio
ndice de liquidez corrente, quoc current ratio
ndice de liquidez geral
acid-test ratio
ndice de liquidez seco, quocient 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 sec acid 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
infrator
violator
infringir
violate
ingesto diria recomendada, (I 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),
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 d 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); collocat
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 jud 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 for doctrine 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 trial
j
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 g 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, procur power of attorney
instrumento de transferncia de trust deed
instrumento fiducirio
trust deed
instrumento particular de assun private instrument of debt assumption and other covenants
instrumento particular de prome private instrument of purchase and sale commitment
instrumento particular de transa 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, (prescri 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 econmi 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 estrangeiforeign 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 cert 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 m 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
juiz indicado
juiz monocrtico
juiz nomeado
juiz relator
juiz singular
juizado de pequenas causas
juizado especial, (cvel)
juzo
juzo arbitral
juzo de primeira instncia
juzo distrital federal dos Estado
juzo distrital, vara
julgamento
julgamento revelia
julgamento por tribunal de juri
julgamento sumrio
julgar aberta a falncia de X
julgar adequado
julgar extinta
julgar improcedente
julgar procedente
julgar subsistente
jumbo, (gr.)
junta
junta comercial
junta de conciliao e julgament
junta de origem
junta eleitoral
juntada de documentos
jurar
jurdico
jurisdio
jurisdio preventa
jurisprudncia
juros acumulados/vencidos
juros atrasados
juros compensatrios
juros compostos, juros sobre jur
juros de mora/moratrios
juros diferidos
juros em atraso
juros legais
juros moratrios
juros ps-fixados
juros pr-fixados
juros reais
juros rotativos
juros sobre a utilizao efetiva d
juros sobre capital prprio
juros sobre juros
juros tabelados
juros vencidos
juros vencidos postecipados

the judge who issues a precatory letter

appointed judge
first-instance judge
judge sitting by designation
reporting judge
judge who hears a case by himself, not as part of a panel (turma)
small claims court
special civil court
court
arbitration court; arbitration tribunal
trial court
U.S. District Court
district court
trial; court decision
default judgment; judgment by default; judgment in absentia
trial by jury; jury trial
summary trial
to adjudicate the bankruptcy of X
to deem appropriate
to dismiss
to consider invalid; to dismiss (a court case)
to consider it with grounds
to uphold
care package
board
commercial registry; trade board
board of conciliation and judgment
board of origin
electoral board
filing of documents; attachment of documents
to confirm (an affidavit) by oath or affirmation
legal
venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or in
original jurisdiction
case law; former court decisions
accrued interest
due interests; interest in arrears; past interests
compensatory interest
compound interest
interest on arrears; default interest; late payment fine
accrued interests
interest arrearages
interest at legal rate
interest in arrears; penal interest
interest at floating rates; interest at post-fixed rates
interest at fixed rates
effective rate of interest
revolving interest
liquidity facility drawdown interest
interest on net equity; interest on shareholders loan
compound interest
fixed interest rate
accrued interest; earned interest
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, (fa have the establishment sealed (to)
lanador, (derivativos)
writer
lanador de opo de venda, (derput 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 ttu to float a new issue
largura da faixa de freqncia, ( 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 abu antitrust laws
legislao trabalhista
employment legislation
legtima defesa, (Dir. Penal)
legitimate self-defense
legitimidade
fairness; legitimacy
legitimidade das partes, (contencstanding to sue; fairness; legitimacy (litigation)

legtimo proprietrio
beneficial owner (geralmente uma controladora/usufruturia, direta ou indireta); lawful ow
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 antitrust law
lei de proibio de prticas de c 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 Lrepetitive 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,polling
(
the public
levantamento da titularidade
title search
levantamento de depsito
deposit release
levantamento do percurso, (tele path survey
levantamento topogrfico
topographical surveying
levantar emprstimo
borrow (to)
levantar financiamentos no contarrange 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, (CET operating license; operating permit
licena de instalao, (CETESB) installation permit
licena de uso de marca, (LUM) trademark license use
licena de uso e funcionamento, license to operate
licena mdica
medical leave
licena no remunerada
leave without pay
licena para operao de PCS, ( PCS license
licena para voltar ao local de o 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 p
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 cre growth facility
linha de crdito para saques des 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 artigo phase involving review of the unestablished portion of a judgment, in order to determine w
liquidaes futuras, (em contrat 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 envworking 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 REN 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 nominaregistered share register
livro de registro de transfernci 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 soci profits before income tax and social contribution
lucro antes das participaes dosprofit 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 lq return on investment (ROI)
lucro operacional
business profit
lucro operacional antes dos efeit operating profit before adjustment for inflation
lucro operacional sobre o ativo toreturn 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 votsupermajority quorum
maioria esmagadora
overwhelming majority
maioria relativa
plurality vote
maioria simples, (50%+1 dos presimple 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 poswrit of possession
mandado de penhora e avalia writ 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 preventi 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, procuradattorney 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/volitiva manifestation 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-especializada semi-skilled labor
mapa de presena, (acionistas) shareholders list
mapa de riscos ambientais
risk assessment
mquinas caa-nqueis e vdeo-j 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 contrahouse 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 cumulati 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 ipin 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 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 injunct
medida cautelar de antecipao anticipated discovery motion
medida cautelar de exibio de 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 impact unusual step
medida provisria
provisional measure
medidas compensatrias
countervailing measures
medidas de represso administraantitrust 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 economi dramatic 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, assemalternate; 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 livr 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 ditoll market
mercado de reposio
aftermarket
mercado de servios interurbanostoll 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 Eurod 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 juro compound interest method of depreciation
mtodo de equivalncia patrimonequity accounting method
mtodo de escalonamento de cajob ranking method
mtodo de payback
payoff method
mtodo de valor presente lquidonet present-value method
mtodo seqencial de desvalori straight-line method of depreciation
microempresa
microenterprise
militar
to practice
mnimo pago antes de colocar a stop-loss order
Ministrio
ministry
Ministrio da Cincia e Tecnolog Ministry of Science and Technology
Ministrio da Economia, Fazend Ministry of Economy, Treasury and Planning
Ministrio da Fazenda
Ministry of Finance/Federal Revenue Office
Ministrio das Relaes Exterior Ministry of Foreign Affairs
Ministrio do Exrcito
Ministry of the Army
Ministrio Extraordinrio para A 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 Fe Justice of the Federal Supreme Court; Supreme Court Justice
Ministro-Presidente do Supremo 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 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 im
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 socied 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 i 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 (ore/oil carrier)
navio para transporte de veculo roll on/roll off ship
navio-tanque
tanker
necessrio ou conveniente
necessary or advisable
necessidade de consecuo de oneed of achievement
necessidade de treinamento
training need

negar
negar regncia
negativa de opinio
negativa de vigncia
negligncia
negligncia grave
negligenciar atribuies
negligente, (adj.)
negociao
negociao casada
negociao coletiva
negociao de dvida
negociao justa
negociar
negociar aes / commodities
negcio
negcio a prazo
negcio casado
negcio em bases comutativas
negcio em desenvolvimento
negcio ilcito
negcio jurdico
negcio simulado
negcio simultneo
negcios
negrito
negro de fumo
nexo causal
nexo de causalidade
nicho de mercado
nvel
nvel educacional
no armazm
no armazm de atracao
no estado em que se encontra
no futuro, mais cedo ou mais tar
no limite do necessrio
no mrito
no valor de
nome comercial
nome fantasia
nome vulgar
nomeao
nomeao autoria
nomear
nomenclatura brasileira de merc
nomenclatura de mercadorias
norma
norma ambiental
norma de contabilidade
norma de direito material
norma legal
norma programtica
norma pblica

withhold (consent)
fail to uphold
disclaimer of opinion; adverse opinion
denial of effectiveness
negligence
gross negligence
to be derelict in ones duties
derelict
negotiation; trading; bargaining
tying
collective bargaining
debt workout
fair dealing
to transact; to negotiate
to trade in stock / commodities
transaction; deal
time transaction
back-to-back transaction
arms length transaction
work in progress
crooked business
juristic act
sham transaction
back-to-back transaction
business dealing
bold type
carbon black
causation; chain of causation; causal relation
chain of causation
market niche
seniority; level
educational level
ex warehouse
ex dock
as is
eventually
on an as-needed basis
on the merits
worth
registered name; trade name
fanciful name; trade name
common name
appointment
third-party practice
to appoint
Foreign Trade Tariff; Brazilian Customs Tariff
foreign trade classification
rule
environmental standard
accounting standard; accounting principle; fundamental accounting concepts
rule absolute
principle; norm
general rule of law
public policy

normas contra insider dealing, (i anti-insider dealing

normas de boa vizinhana
good-neighbor policy
normas de pessoal
personnel norms
normas de regulamentao cometrade regulation rules
normas de segurana
safety guidelines
nos melhores termos da lei
pursuant to law
nos termos da legislao ordinr (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 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 demonstra 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 fix fixed 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 tax delinquency notice
notificao judicial
summons; court notice
notificar, no mnimo com X dias 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/fun headcount
o acima exposto
the foregoing
o acusado
(the) accused (penal)
o comprador paga pela mercadoria
C. and F. (cost and freight)
o disposto acima
the foregoing

o juiz deu-se por suspeito para the judge has recused himself from the case
o pedido foi indeferido
the application was refused
o que contraria uma questo de dperverse 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 debcoupon bonds
obrigaes de colocao pblica publicly issued floating rate notes
obrigaes de S.A., (debntures corporate bonds
obrigaes diversas
sundry obligations
obrigaes do tesouro
treasury bonds
obrigaes e compromissos
undertakings and commitments
obrigaes fiscais
tax liabilities
Obrigaes Reajustveis do Tes 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 primriinitial public offering (IPO)
oferta pblica
public offering
oferta pblica inicial
initial public offering (IPO)
oferta pblica para aquisio de takeover bid
ofertante
offering company
oficial das execues fiscais est 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 jurcap (hedging)
opo de compra e venda de merstraddle; put-and-call
opo de compra, opo de comcall option; purchase option; facility purchase
opo de venda de taxas de juro floor (hedging)
opo de venda, opo de vend put option
opo descoberta
naked position
opo irrevogvel para entrega f call
opo para excesso de subscri 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
operao consorciada
syndicated transaction

operao de aquisio de mercadback-to-back transaction

operao de cmbio
exchange transaction
operao de carregamento
loading
operao de cobertura
hedge
operao de financiamento de v vendor credit transaction
operao de swap
swap agreement
operao em prego
floor trading
operao entre partes independ arms length transaction
operao lastreadas em ttulos asset-backed transaction
operao passiva
fund-raising
operao regional, (dentro do mb
local access transport area (LATA)
operao regional para regional, 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 dis
long distance carrier (LDC)
operador de longa distncia, (te toll carrier
operador especial, (Stock Exch.) specialist
operadora de cmbio
exchange dealer
operadora de servios interurbantoll 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 accou
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 estadolearning 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 governamentagovernmental body or agency
rgo, entidade, (tipo)
agency
rgo, repartio, departamento,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 op 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, 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 exporta
export prepayment arrangement
pagamento aps o vencimento payment in arrears
pagamento contra entrega
cash on delivery (COD)
pagamento contra entrega, (CODcash 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 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 toma opinion of general counsel to borrower
parecer dos advogados do agentopinion of counsel to the agent and the banks
parecer dos auditores
audit report
parecer dos auditores independeaccounting firm report
parecer normativo
normative opinion
parente afim
in-law
parente colateral
collateral kin
pari passu, (em igualdade de co 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, litiscons 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 indeniz 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 decis
participao
interest; stake; holding
participao acionria
ownership interest

participao em empreendimentovacation ownership

participao em empresas contr interest in controlled companies
participao estatutria de direto bonus grant
participao indivisvel
undivided interest
participao no mercado
market share
participao nos lucros
profit sharing
participao patrimonial
equity stake
participao por incentivos fiscai interest 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 to be hedged
passivo
liabilities
passivo circulante
current liabilities
passivo circulante, passivo exigvcurrent liabilities
passivo descoberto
unsecured liabilities
passivo e obrigaes
liabilities and obligations
passivo exigvel
current liabilities
passivo fictcio
offset liabilities
passivo por prescrio normativaregulatory 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 (Ltd
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 sentedocket
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 answ
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 litisconsorcfiling 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 registr request 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 certrequest for reconsideration of registration certificate
pedido de registro
registration form
pedido de registro de investimen 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 percentage of interest in corporate capital
percurso
voyage
perda auditiva induzida por rudohearing 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 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, habitabi perfect condition of use, occupancy and operation
pergaminho exordial
exordium
percia
expert examination; expert investigation; expert inspection (contab.); expert assessment (
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 compet 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 chefloat
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, (invest 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), ( 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 Exclessee; 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 empreeartists' 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 capitaliz 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 pend
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 ren sustainable forestry development plan

plano de opo de aquisio de 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, (teleco telefone plant
planta baixa, (arquit.)
birds eye view; ground plan
planta do local
site plan
planta em perspectiva, (eng. civilrendering
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/control short-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 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 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 cont 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 pessoplacement
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 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 du 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 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; w
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 operador 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 dumpin 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 sess
prejudicado
aggrieved; invalid; adversely affected; not applicable
prejudicar, (vb)
to adversely affect; to jeopardize; to impair; to prejudice; conflict with
prejudicial, (subst.), (contenciosopre-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 (

Presidente da Assemblia Legisl Speaker

Presidente do Banco Central
Governor
Presidente do Comit Executivo president of the executive committee
Presidente do Conselho Diretor, 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 tendering of guarantees, sureties or aval guarantees; collateral
prestao de servios
services agreement
prestao de servios de rede cocorporate 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 transformato 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 aci first addendum to the shareholders agreement
primeiro conselho de contribuint first taxpayers council
primeiros socorros
first aids
primordial
overriding
principal devedor
primary debtor

principal pagador
primary obligor
princpio da autoridade do venci early maturity rule
princpio da fonte produtora de source basis
princpio da hierarquia das norm 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 generally accepted accounting principles
princpios de contabilidade gera generally accepted accounting principles
prioridade pela ordem de registr 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
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 licita bidding 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 administraactions 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 procuraattorney-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 Nacattorney-general of the national treasury
procurador geral da Repblica, ( 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 naOffice of Attorney-General of the National Treasury
procuradoria geral da justia, (P 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 direci 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 empre 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, (engenharidesign 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 Consu Consumer Protection Office
Promotoria de Justia de Aciden Occupational Accidents Prosecutor Office
Promotoria de Justia do ConsumConsumer 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 volu willful misconduct
propsito
intention
proposta, (em licitao)
bid; proposal; quotation
proposta de acordo
settlement proposal
proposta de aquisio de controlehostile 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 vencim 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 prescri claim 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 p protocol
protocolo de entendimento
heads of agreement; memorandum of understanding
protocolo de incorporao
merger protocol
protocolo de incorporao e justi 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 liquid bad debt reserve
proviso para dvidas duvidosas, bad debt provision
proviso para o imposto de rend provision for income tax; accrual for income tax
provisionar
to accrue
provocar alta ou baixa no merca 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 contrrioanything to the contrary herein contained
quantia
sum
quantia depositada pelo investidor
call margin
quantia excedente
overage
quarteirizao
contingency
quarteirizao de servios
provision of contingency services
que integra o presente instrume attached as Exhibit X hereto
quebra
ruin; breach (sigilo)
quebra de caixa
special bonus for cashiers
quebra de sigilo bancrio, (para 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 per 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 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 equivalehundredweight
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 estrange 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 brugross-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 mercado market-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 associad 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 impost net earnings before tax
receita operacional
operating income; operational earnings; business receipts
receita operacional lquida
net operating income
receitas futuras de contribuintes 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 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, (coloss recognition
reconhecimento por tempo de seservice 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 privatiprivate telecommunications networking
rede digital de servios integrad 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 a 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 alfandegrdrawback
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 En
Special Computerized Warehouse System
regime de caixa
cash basis
regime de competncia, (crditosaccrual basis
regime de comunho de bens community property ruling
regime de comunho parcial de partial property ruling
regime de comunho total de be 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 origi
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 Ministr product registration at the Ministry of Health
registro declaratrio eletrnico electronic registration statement (RDE)
registro simplificado/resumido short form registration statement
registros/extratos bancrios
bank records
regras contbeis pormenorizada detailed 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 poltic green paper
relatrio da administrao
management report
relatrio da diretoria
executive board report
relatrio de auditoria
due diligence report
relatrio de impacto sobre o me 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);
remunerao adicional
bonus consideration
remunerao do custo do dinhei interest; 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 produ
rendimento da caderneta de po 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 outrenewal 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 imunidade waiver of immunity
renncia expressa ao benefcio 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 paym
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); replicatio
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 e 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 duvidoso loan 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 r reserve for realizable profits or losses
reserva de lucros
capital gains; profit reserve
reserva de lucros no distribudo surplus reserve
reserva de reavaliao do ativo f 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 capireserve for maintenance of working capital
reserva, ajuda de custo, abono, (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 ou
responsabilidade
liability
responsabilidade aquiliana
liability for damages
responsabilidade civil
civil liability; tort
responsabilidade civil do fabrica product liability
responsabilidade civil extracontr tort
responsabilidade condicional
contingent liability
responsabilidade conjunta e soli 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 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 ssubsidiary 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 impostincome 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 pedid 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 monresults before monetary adjustment
resultado da correo monetria monetary adjustment results
resultado de equivalncia patrim 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 proces back office (processing services)
reteno
withholding
reteno contratual
contract withholding
reteno de imposto de renda nawithholding 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 ren 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 dem 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 computadoto 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 autoridade 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
roteiro de continuidade
rotinas de pessoal
rubrica
rubricada
rubricar, (vb)
S.A.
S.A.R.
S.M. Britnica
sacado
sacador
sacar, (cheque)
sacrifcio, (ativos)
sadio, estvel
sagrado
saibam tantos quantos esta vire
saibam tantos quantos esta vire
sada
sada de recursos
sada ficta
sala
sala de despachos
sala de informaes
salo comercial, (imob.)
salrio
salrio a pagar
salrio bsico
salrio complessivo
salrio de benefcio
salrio de contribuio
salrio educao
salrio famlia
salrio in natura
salrio lquido
salrio mensal
salrio mnimo
salrio nominal
salrio por empreitada
salrio por hora
salrio substituio
salrio utilidade
salrio vencido e vincendo
saldar, (vb)
saldo
saldo, (de conta) disponvel
saldo a favor
saldo comercial positivo
saldo compensado
saldo credor
saldo de conta
saldo devedor
saldo disponvel
saldo mdio
saldo negativo

checklist
continuity script
personnel routines
item; caption; heading; section; initial
initialed
to initial
corporation; joint-stock company
stock acquisition rights
Her Britannic Majesty
payor; drawee (letra de cmbio)
drawer (letra de cmbio); issuer; payee
to cash; to draw
sale
sound
sacrosanct; hallowed; long-sacrosanct
to all whom these presents shall come or may concern, know that
know all men by these presents that
withdrawal; sailing (navio)
outflow
fictitious exit
suite
judges chamber
data room
store (shopping center)
salary; wage
wage payable
base wage
all-inclusive salary
the wage on which calculation of Social Security benefits is based under Decree No. 830
wage which is the basis for application of the % of Social Security contribution
education allowance
family allowance
salary-in-kind
net salary; take-home payment
monthly salary
minimum wage
money/nominal wage
contractual wage
hourly rate
replacement salary
wage or salary paid in kind rather than in cash; fringe benefits
salary due and coming due
to liquidate; to settle (a debt)
balance
cash on hand
credit balance
trade surplus
offset balance
credit balance
balance
debit balance; outstanding balance
undrawn balance
compensated balance
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 excepted as specified herein
salvo melhor juzo
to the best of ones knowledge (and belief); at the best knowledgment; to the best of one
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 sulong 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 justice and citizenship defense office
secretaria da receita federal
federal revenue office
secretaria de estado dos negci state treasury affairs office
secretaria de poltica de inform informatics and automation policy office
secretaria de previdncia compl supplementary pension office
secretaria de segurana pblica public security office
secretaria de vigilncia sanitria sanitation office
secretaria do estado dos negciostate office for justice affairs
secretaria especial de informtic special informatics office
secretaria nacional de comunica Brazilian Communications Office
secretaria para assuntos da Casacivilian 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 pl
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 propriedtitle 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 adic additional liability insurance (ALI)
seguro de responsabilidade profi 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, (aut 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 cmeans that a fine or penalty is provide for in the contract but other penalties may be levie
sem ressalvas
with no proviso
sem ressalvas ou emendas
without provisos or qualifications
sem se restringir ao acima exposwithout 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, ( enhanced calling service
servio de assistncia tcnica technical assistance and maintenance service
servio de bilhetagem automtic automated ticketing service
servio de consultoria
consultancy service; the consulting
servio de consultoria empresari business advisory service
servio de dvida
debt service/servicing

servio de entrega expressa

overnight courier service
servio de limpeza
cleaning service
servio de radiochamada medianpaging service
servio de recebimento e entreg receipt and delivery of correspondence service
servio de recolocao de adminout-placement service
servio de sistema troncalizado 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 tecnolog 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 defile sharing server
servidor de emulao
gateway server
servidor para processamento de intranet server
servidor pblico
civil servant; government employee; functionary
sesso
sitting; session (uma srie de assemblias)
sesso de lavratura de testamen 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), ( signage
sindicalista
union leader; union member
sindicalizado
unionized
sindicncia
inquiry
sindicato
union; syndicate
sindicato da categoria de asseio cleaning and upkeep workers' union
sindicato da classe
class union
sindicato das agncias de prop advertising agencies union
sindicato das empresas de trans petrochemical, chemical and general carriers association
sindicato de ambulantes/vended association of vendors
sindicato de empregados
labor union
sindicato de trabalhadores
labor union
sindicato dos empregados em eshealth service establishment employees union
sindicato dos hospitais e estabe hospitals and health service establishments association
sindicato dos oficiais alfaiates union of skilled tailors, dressmakers and workers in the clothing and millinery industries o
sindicato dos trabalhadores em t passengers and cargo road transportation workers union
sindicato dos trabalhadores na inelectric power industry workers' union
sindicato dos trabalhadores na i union of workers in the knitwear and hosiery spinning and weaving and cotton waste and
sindicato dos trabalhadores nas imetalurgical, mechanical and electrical material manufacturer workers union
sindicato varejista do comrcio construction products, machinery, paints, fittings, sanitary appliances and glasses trade re
sndico
trustee (falncia); receiver (depositrio); bankruptcy trustee; receiver-manager (falncia);
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 Euro Euro-Clear System
sistema de comunicao entre o swift
sistema de controle de estoques inventory control systems (ICS)
sistema de informaes gerenciamanagement information system
sistema de negociao
trading/dealing system
sistema de partidas dobradas
double-entry account
sistema financeiro imobilirio, (S real estate financing system
sistema tarifador, (telefone em hoaccounting 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 entra
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 judgment by default, nihil dicit
sob qualquer pretexto
on any pretext

sob trfico de influncia/enriquecfor 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 globacertificate 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 and 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
sociedade de fato, (casamento) common-law marriage
sociedade de participao
venture capital company
sociedade de pessoas
unlimited liability partnership
sociedade de propsito especfi special purpose company (SPC)
sociedade decadente
decaying society
sociedade em comandita por a limited partnership with share capital
sociedade em comandita simple limited partnership
sociedade em conta de participa special partnership; unincorporated joint venture
sociedade em nome coletivo
general partnership
sociedade fantasma
dummy corporation
sociedade fechada de investime closed-end fund
sociedade inoperante
dormant company
sociedade por quotas de responslimitada company; Brazilian limited-liability company
sociedade resseguradora
coinsurance company
sociedade sem personalidade jurunincorporated 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 routing software
software de prateleira
off-the-shelf software
software do sistema de comutaswitched system software
solapar
to hobble
solicitao
request; demand
solicitao do corretor para que 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
individual settlements subsection
subsidiar, (vb)
to subsidize
subsidiria
subsidiary

subsidiria integral
subsdio
subsistncia, (declaraes e gar
subsistir
subsolo
substabelecer
substabelecimento
substituio tributria
substituto, (adj.)
subveno
subveno oramentria
subvencionado
subvencionar, (vb)
sucesso
sucesso fiscal
sucesso tributria
sucesso universal
sucesso do pedido
sucumbncia
sucursal
sujeito a taxao
sujeito ativo
sujeito passivo
sumrio
sumrio de principais termos, (S
sumarssima
smula
superar
supervit
supervit comercial
supervit oramentrio
superfaturamento
superficirio
superintendente
superintender
superior a
superior tribunal de justia
superior tribunal militar
superposio de terras
supervenincia ativa
supervenincia passiva
supervisor, (obra de eng. civil)
supervisor de fbrica
suplente
suplicado
suplicante
supor
suportar, (peso)
suporte de deciso
suporte fsico
suporte tcnico
suporte, apoio
suposto
supra

wholly-owned subsidiary
background information; subsidy
survival
to exist; remain; endure; survive
below grade; basement
to delegate
delegation of powers; substitution
tax replacement; tax substitution
acting; alternate
subsidy
budget grant
subsidized
to subsidize
succession
succession tax
tax succession
general succession
outcome of the claim
loss of suit expenses
main branch
dutiable
tax authorities
taxpayer; victim
resum; abstract; table of contents
term sheet
summary proceeding
precedent
to weather
surplus
trade surplus (to pile up)
budgetary surplus
overpricing
tenant
supervisory boardmember
to direct
in excess of; greater than
superior court of justice
superior military court
overlapping with lands (owned by ..)
understated assets; undisclosed assets
undisclosed liability
job captain
foreman
deputy; alternate; substitute
respondent
petitioner
to assume
to bear
decision support
physical medium; carrier medium
technical support
bulwark
purported
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);
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 / taribulk rates
tanque de coliso a r, (naveg.) aft-hold
tanque de coliso avante, (navegforward-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 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 comuswitched 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, (compressbulk 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 funcion operation inspection fee
taxa de fiscalizao de instala installation 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 mmerchant 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 trabal 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. (estimated time of cargo)
tempo previsto para chegada, (E.E.T.A. (estimated time of arrival)
tempo previsto para partida, (E.TE.T.D. (estimated time of departure)
tempo previsto para zarpar, (E.T. 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 condutaterms 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 cessa 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 responsabil 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 co
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 liqida 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 pbgovernment 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 correto 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 reorganiza 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); ta
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 mo currency swap hedge transaction
transao entre partes independ 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, (tele call forwarding
transferncia de fundos a desco overdraft
transferncia eletrnica de fundowired funds

transferncia unilateral de divisa inbound/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 unappealab
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 parabrought 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, tr 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, 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 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
Tribunal de Contas da Unio
tribunal de justia
Tribunal de Justia do Estado d
tribunal de recursos
tribunal do jri
tribunal eleitoral
tribunal federal de recursos
tribunal pleno
tribunal regional do trabalho
tribunal regional eleitoral
tribunal regional federal
tribunal regional militar
tribunal superior do trabalho
tribunal superior eleitoral
tributao reflexa
tributao, contribuio
tributar
tributvel
tributo
tributo federal, (TF)
tributos mobilirios, (TM)
trinio
trimestre
trinca, (naveg.)
troca
troca de aes em bases iguais
trocar, (moeda)
trpico mido
trust
tubulao, (telefonia),
tumultuar
turbao
turma
turno da noite
turno de revezamento, (trab.)
turno de trabalho
turno diurno, turno do dia
tutela
tutela antecipada
tutela especfica
tutor
TV a cabo
TV alerta
TV por assinatura
TV por programa
ltima gerao, (de)
ultrapassar um crdito
underwriting firme
underwriting residual
unio, (de esforos)
Unio Europia
unio federal
nico scio

circuit court
Federal Budget Oversight Board
superior court; state appeals court; court of appeals (2nd instance)
So Paulo State Higher Court
appellate court; court of appeals
jury court
electoral court
appellate court; federal court of appeals
full session
regional labor court
regional electoral court
regional federal court
regional military court
superior/higher labor court
superior electoral court
presumed taxation
assessment; taxation
to levy (taxes); to assess
dutiable; taxable
duty; tax
federal tax
real estate tax; chattel tax
three years
quarter
crack; fissure
switch
merger of equals transaction
to exchange
tropical wetlands
testamentary trust
conduit (phones); pipeline (general)
to disturb
adverse possession
panel (juzes); shift (trabalho)
night shift
rotating shift
shift
day shift
guardianship; relief; court protection
advance protection
specific performance
guardian
cable TV
over-the-air TV
pay TV
pay-per-view TV
cutting-edge
to overpass a credit
straight underwriting
stand-by underwriting
sinergy
European Commission
federal government
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 sin the use of the authority vested in someone by
uso e ocupao do solo, (normasland 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 processam
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 privile 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, segurCIF (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 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 imp 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 cr securities
valorizao, (no mercado)
appreciation
valorizar
to appreciate
vantagem
privilege (shareholders); benefit; advantage
vantagens/facilidades bsicas dofacilities-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 lq 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
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 da
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 meF.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 desempreg 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 computadorelease 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 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, (sent breach of bank secrecy
violao do dever de vigilncia breach of duty to take care
violao, descumprimento, infra 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, pess 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 a 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 qualid 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

zero, (de zero a 60, (velocidade) nought to 60

zero coupon bond
zero coupon obligation
zero coupon bond de primeira li 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

, 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

edit facility; extension of credit

of proceedings

; ancillary action

n for failure to pay

stment grade
stment grade
on the Internet

t; repetition indebit

held in treasury

eclosure of a lien

e stock (U.S.A.)

r.); civil suit; civil action

ration of status quo

ed stock (U.S.A.)

eign exchange contracts

work; additional allowance for night work; nightwork pay

of complaint; addition to (clusulas de contrato)

el (jur.); solicitor (U.K.); counsel

(only 2nd instance)

of-court settlement

f. Ballentines); conditional sale (de coisa imvel); trust receipt (cf. (Blacks); statutory lien

t to corporate documents

us; development of case

ated registies (registro de imveis)

ncreased per year of employment, as of first full year of employment

appeal costs be paid by the appellant...

mine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness

o post; to appraise; to show; to ascertain; to quantify

to question; to allege

dismiss a law suit or claim (jur.)

quests); to answer (requests)

defendant, who is the PASSIVO

cancel each other out in double-entry bookkeeping

cles of incorporation; memorandum of association (Bahamas)

e of business)

essment; notice of deficiency

gent worker; on-call worker; hourly part-time

tice (imposto pago a menor); tax deficiency notice

retyship (gen.)

al properties (for individuals); property and assets

oonlighting)

ctice; good morals; morality; decency

sonal data record; personal data form

l of exchange

apital stock (not paid-in)

apital (Ltda.); corporate capital

cy; failure to state a cause of action

Casa Civil); chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office; State Office

eral (para fins de emprstimo)

duties are delegated)

d debentures

and private, privileged or confidential information companies

ly food basket; shopping basket of household goods; staple product basket; staple basket; a basket of staple food + household item (ec

ver a case/trial)

draft; cashiers check

; payable to the order of

ess (notificao ou intimao)

ustomer, consumer (bancos, lojas, empresas)

nteragency board

tion; private corporation

es); trade-off (inflao, desemprego)

applicable; qualified; adequate; suitable; sufficient, capable; legally fit

nger (e.g., a business)

oceedings; mediation

3 for debt rehabilitation); reorganization proceedings ( o gnero em que a concordata uma das espcies); scheme of arrangement; c

ptcy proceedings

o gain knowledge of (court order)

se (USA); recital (UK)

ocial, estatuto)

te (bancos); purchasing consortium (fornecimento de equipamentos)

form a company; to set up a company

; advance ruling (prvia)

cturing consultant

unt; book account

sed to cost accounting)

ach other (adversary proceeding)

against whom an appeal has been filed (civil procedure)

oncurrence; take-it-or-leave-it contract; shrink-wrap agreement

ommitment and other covenants

nt and construction (EPC contract)

for manufacture to order; manufacturing to order; toll manufacturing agreement

cash pool agreement
sonal guarantee

urchase option agreement

nancing commitment

d other covenants

ent; inflation adjustment; indexing; money value adjustment

uthorized; duly approved

rdue receivables (acct)

ecast; schedule

enores); committee (de incapazes)

mage; actual damage

essional Record)

; sentence (penalty); 2nd instance decision (state); 3rd instance decision (supreme)

o empregado); termination; severance; discharge

fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance

e and application of funds statement (funds statement); fund sources and investments statement

ation; filing for public land

y admission or confession by someone who did not pay tax, etc.)

sed property without stating reasons

ion of a trademark (marca); to post to an account (em conta)

in breach of duty; faulty bailee

e for reinstatement at another court)

(with compensation)

e veil; disregard doctrine

eptance (duplicatas)

gh court; associate justice

king (water); digging (manual)

ntermediate agent; broker

mbezzlement

o adulterate; to distort; to diminish; to belittle

angements; diligence (judicial); legal process

scrio); first option

t (Ltda.); managing director

d; officers committee; executive office; board of governors (Banco Central)

ector superintendent

ly when granted)

al collectible debt; federal debts payable

curity Institute (INSS)

nduct; intentional misconduct; deceit

title; command

ce; authority

larification of judgment; petition for clarification

n (because of split decision);appeal; divergence appeals

en banc; motion to reverse or annul

nternational market

e-owned company

best efforts to

illegal possession

ds; entry books

ary tenure (temporria); tenure (emprego); stability (preos); job seniority

es do Escritrio); trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK)

tion for recusal/recusation

on a guarantee; foreclose on a guarantee

oceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (f

oder Executivo); enforceable

etary correction)

nt; termination (hipoteca); dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais); liquidation

credit); defunct (defunct company)

phase (adm.)

take in (gria); statement

; draft of apportionment; deed of distribution (imob.)

verance Indemnity Fund; Unemployment Guarantee Fund

erest (participao hipoteca sobre ativo); guarantee (contratos)

he pledge of x

of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed)

prehensive guarantee; firm comprehensive guarantee

for further development

pproval comes later = aprovar); to prove in the bankruptcy proceedings; to make a proof

; occupancy permit

; recognition and enforcement of foreign judgment

ent; sufficient

of permanent (temporary) visa

o sales tax); a value-added sales tax (VAT in UK)

ar to excise tax)

of criminal charges by the victim

ation; absorbed company

oration; resulting company/corporation

mnification (ato); indemnity (valor); damages

o de apurao)

mation science; information service

egislation other the Constitution but subject to it)

elhos); facilities (de fbrica); collocation (telecom.)

instate a meeting (assemblia)

pt; institution; doctrine

ing documents in evidence

anel (turma)

competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive

uturia, direta ou indireta); lawful owner

ecommunications)
rganic act (municipalities)

quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite)

f a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the executio

omic engine

book taxable income

mmission (services)

mandate; commercial mandate

arantee measure; preliminary injunction; motion for preventive relief (pea processual); precautionary motion; precautionary measure

straining order

medium; money supply

home market; onshore market

manufacturer (OEM)

nother); to transact; to operate

tal accounting concepts

null and void; procedural error

ment; purchase and sale transaction; matched transaction (Stock Exch.)

nt; to apply transactions to an account

; granting requested

nerally accepted (i.e. jurisprudence)

els; benchmark (finance)

al fundamentals; basis for the decision; the verdict itself

ers equity (S.A.); owners equity (Ltda.)

plaint; contestao: defendants answer; rplica: plaintiffs reply; manifestao rplica: defendants rejoinder to ...; nova manifestao (

ction (contab.); expert assessment (econ.); criminal expert report (criminal)

orate personality

dure: (1) settlement of anything pending regarding the case; and (2) judgment on the merits

short selling; selling short

period; appointed day; timing; period

unbacked government securities; writ of payment

rket floor; regular trading hours session; trading (day)

ce; conflict with

f limitations has expired

y arguments (ru)

ssemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou

ative taxes principle (tax)

aid to senior management

n; to handle; to hear cases; to pursue prosecution

hase and sale

rosecuting attorney

ul advertising

obligation (ttulo)

he statute of limitations

ecured liability, unsecured creditor)

eed of distribution (imob.)

patents); to understand

back; retirement (debt issue)

g of the number and location of originals and copies of the software)

ion; recompense; accrue (interest); yield; fees

ield (ttulos); output (industrial production)

enouncement

yment; undue payment; double payment in error

aim or answer (defendant); replication (plaintiff); rejoinder (defendant)

dise or property purchased turns out not to be as represented

on in charge

ompensation

n, know that

efits is based under Decree No. 83080/79

cial Security contribution

st knowledgment; to the best of ones knowledge

o cash (cheque); drawing

e; headquarters; main office; main place of business; registered office

act but other penalties may be levied by law or other authority

emnation sentence

); hijacking (plane); sequestration

he clothing and millinery industries of so paulo and osasco

and weaving and cotton waste and knitwear finishing, dyeing, fabric stamping, fiber and textile specialitty industries of X
ufacturer workers union
itary appliances and glasses trade retailers' association in the greater so paulo
rustee; receiver-manager (falncia); sequestrator; condominium manager (imob.)

erests in global bonds

existing cases

capital and working partnership

ration (GB); mixed corporation (USA); semi-public company (GB)

dministrative subordination (labor law)

urchased (em lanamento de aes)

por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata)

ument of concurrence

bility;estoppel certificate

pe of riparian rights

the conduct of the agent and the conduct described by law)

ble instrument (obrigao)

non-indexed securities

(seguros); policyowner (seguros); taker (seguros)

or having cultural value

ble; to become final and unappealable

2nd instance)

ncipal amount

hip insertion); to disclose; to circulate past due;

(bolsa); maturity date; settlement date; earnings

n (conselho/diretoria)

w for approval

acknowledged and accepted by

essarily approved)

mance of; to exert every effort to see that

and ad quem (dies a quo and dies ad quem)

staple food + household item (economist)

cies); scheme of arrangement; composition

ce (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit

as, animais); liquidation

concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdi

r (carta-convite)

. This occurs during the execution phase; proof for calculation of the award

motion; precautionary measure

oinder to ...; nova manifestao (autor): plaintiffs reply to...; nova manifestao (ru): d

airman of the board (conselho ou diretoria); chairman of the meeting (mesa); Honorable Speaker o

itty industries of X

ara lavratura de ata)