DICIONRIO A

a quo; ad quem

beira a descoberto a favor a fim de que a granel a mesa a nveis de um dgito a partir da divulgao a partir da presente data a prazo a qualquer ttulo a redistribuio de um bloco de aes algum tempo depois de vendidas pela companhia emitente a rigor a saber a seu critrio taxa aplicvel prevista em lei a termo a termo v.v. a ttulo gratuito a ttulo oneroso vista a.a. (ao ano) ab-rogao ab-rogar (vb) a. linear abacaxi abaixo qualificado abaixo; adiante (clusula) abandonado (recurso) abater (vb) abatido(a) abatimento abatimento fiscal abertura abertura de capital abertura de crdito abertura de inventrio abertura de processo abonado(a) (adj.); de confiana; ilibado abonar; abono (vb) abono (falta)

court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; "dia a quo" and "dia ad quem" ("dies a quo" and "dies ad quem") on the verge overdrawn in behalf with a view to in bulk the board to single digits as from release effective herewith on credit on any account; in any way secondary distribution; secondary offering strictly speaking namely; to wit at his discretion; at the discretion of at the applicable statutory rates forward future at sellers' discretion free of charge remunerated ondemand per annum (p.a.) abrogation to abrogate straight-line depreciation predicament identified below; personals below below; hereinbelow vacated to deduct; to discount; to reduce by discounted; reduced by deduction; discount tax relief a political breakthrough; openness; open-door policy to go public to grant a loan facility; to open a loan facility; credit facility; extension of credit; opening of loan facility to open of probate proceedings; to opening of probate proceedings filing of administration proceedings trustworthy to certify; guarantee; allowance allowance; approval of absence

abordar abrangendo abrangente; amplo abranger; cobrir abrir caminho abrir mo abrir o capital absolver absolvio de instncia; demisso; desaforamento; extino; indeferimento; impronunciamento absolvio sumria absolvio; perdo; sentena absolutria abstenes abstendo-se de votar os legalmente impedidos abster-se de abuso de conveno aambarcar o mercado (vb) ao ao acumulada ao anulatria ao ao portador ao bonificada ao cada em comisso ao cautelar ao cautelar de arresto ao cautelar incidental de cauo de custas e honorrios ao civil pblica ao cominatria ao condenatria ao consignatria ao custodiada ao de adjudicao compulsria ao de bens vendidos com reserva de domnio ao de cobrana ao de cobrana de rito ordinrio ao de comodato ao de conhecimento; processo ordinrio ao de consignao em pagamento ao de cumprimento ao de depsito ao de desapropriao ao de despejo ao de execuo ao de fruio ao de gozo ao de indenizao ao de mrito ao de nulidade ao de paternidade

covering; address covery; embracing comprehensive (program) encompass pave the way; charting the course to relinquish; to waive; to give up to go public acquit; dismiss dismissal of action; dismissal of instance; dismissal of proceedings summary dismissal acquittal; absolution; pardon; discharge; dismissal abstentions those legally impeded obstaining from voting refrain from treaty shopping to corner share; suit; action joinder annulment action bearer share stock bonus; stock dividend forfeited share writ of prevention; court action; precaution(ary) action; ancillary action precautionary action and seizure precautionary action incidental to bond for court costs and fees civil class action; public civil action punitive action; condemnatory action imdemnity action; condemnatory action consignment action share in custody action for compulsory judicial confirmation of ownership suit for goods sold with title retention collection action ordinary collection action free lease suit cognitive proceedings consignment in payment suit enforcement action action of detinue; deposit action expropriation action eviction action; action for repossession; eviction action for failure to pay execution action fruition sahare fruition share suit for damages merit action annulment; defeasance paternity action

ao de prestao de contas ao de primeira linha ao de reintegrao de posse ao de reparao de danos ao de repetio ao de repetio de indbito ao de responsabilidade ao de responsabilidade civil movida pela empresa contra administrador ao de retificao (imob.) ao de sobrepartilha ao declaratria ao do capital ao em tesouraria ao emitida e em circulao ao endossvel ao escritural ao executiva ao fungvel ao hipotecria ao integralizada ao judicial ao julgada improcedente ao monitria ao movida por ao no sujeita a chamada para integralizao ao no sujeita a chamadas adicionais ao negatria; impugnao; oposio ao nominativa ao/omisso dolosa ou culposa ao ordinria ao ordinria de anulao cambial ao ordinria de cobrana ao ordinria de preceito declaratrio ao ordinria de repetio de indbito ao ordinria incidental ao ou omisso ao para recuperao de danos ao pauliana ao penal ao penal privada ao penal pblica ao popular ao preferencial ao preferencial classe A ao preventiva ao real ao regressiva ao reipersecutria; alegao; reivindicao; demanda; habilitao ao rescisria

account rendering action investment grade repossession action suit for damages repetition indebit action for refund of overpayment civil liability suit derivative action amendatory action subdivision action declaratory action share of the capital stock treasury stock; share held in treasury issued; outstanding share endorsable share book-entry share action for execution fungible share mortgage foreclosure proceedings paid-up share litigation; court suit; judicial suit claim deemed groundless monition action suit filed by; suit brought by non-assessable share non-assessable share opposition registered share malicious or culpable, faulty, negligent act or omission common share; common stock; civil suit; civil action ordinary suit for annulment of bill of exchange ordinary collection action ordinary declaratory petition ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed or paid in error ancillary ordinary action commission or omission suit for damages defeasance action criminal action private criminal action public criminal action class action; popular action preferred share; preferred stock preferred class A share writ of prevention; interlocutory action; ancillary action action in rem; possessory action action or suit to recover claim termination action; rescissory action

- 3 -

ao revisional ao revocatria ao sem valor nominal ao sumarssima ao-debnture ao-objeto aes aes de primeira linha aes em circulao aes emitidas e em circulao audes acareao (testemunhas, suspeitos) acarretar; impor acatar acfalo aceitao; liberalidade aceitao de ... (encomenda) aceitao em fbrica aceitante (letra de cmbio) aceitar aceite (cambial) acelerao de vencimento (emprstimo) acelerar acerto acerto de contas acervo acervo imobilirio acervo lquido acessrio; aparelho acessrio e encargos achado conforme acidente de atentado; costumcia processual cido estetico cido lineoleico acima (exposto) acima (qualificado) acionar garantia acionista acionista ofertante acionista pessoa fsica acionista pessoa jurdica aclamao acolchoado acolher (petio, recurso) acompanhamento acompanhar os prazos acompanhar acrdo de reduo de dvida acrdo em apenso acrdo; sentena acordar

action for review revocation suit nonpar share summary proceedings debenture stock underlying stock share; stock blue chips shares being traded outstanding shares wirs confrontation of witness entail to accept; fulfill; respect; venerate; obey without head forbearance agreement to ... factory acceptance acceptor; taker to accept; to affirm; acknowledge; agree acceptance acceleration to speed up (a payment timetable) arrangement settlement of accounts assets; wealth real estate holdings net assets feature; fixtures; ancillary (claim) ancillary charges and fees (loan) found in order contempt of court stearic acid linoleic acid the foregoing identified above foreclose guaranty shareholder offering shareholder individual shareholder corporate shareholder by acclamation comforter to accept (to receive without implying approval) monitor; observe; follow up on (USA); follow up (UK) follow up on the periods to keep up with; to be in keeping with the worldwide trend (tendncia) debt-reduction agreement decision attached to an appeal court decision to agree to

deed of arrangement (em concordata); agreement; settlement (em processo) acordo amigvel amicable; out of court settlement; amicable settlement acordo coletivo de trabalho collective bargaining agreement; collective bargaining contract acordo comum mutual agreement acordo de acionistas shareholders' agreement acordo de agenciamento de administrao fiscal agency agreement acordo de agenciamento de converso e pagamento conversion and paying agency agreement acordo de associao joint venture agreement acordo de cavalheiros gentleman's agreement acordo de cooperao teaming agreement acordo de no concorrncia non-competition agreement acordo de participao participation agreement; partnership agreement acordo de reduo de dvida debt-reduction agreement acordo de sigilo nondisclosure agreement acordo de vontades mutual agreement acordo de voto voting agreement acordo epistolar letter agreement acordo extra-judicial out-of-court settlement acordo integral entire agreement acordo judicial litigation settlement acordo pr-nupcial premarital arrangement acordo preferencial preferential agreement acordo prvio preliminary acceptance acordo sindical union contract acordo vinculativo binding agreement acrescidas de 1/3 plus the one third bonus acrescido a plus acrescido de 15% with a surcharge of 15% acrscimo surcharge acumulado accrued; aggregate (total) acmulo; acumulao (juros, frias); proviso accrual acusao criminal charges against acusao escrita presentment acusar (vb) to accuse; to charge; to impeach; to expose acusar recebimento to acknowledge receipt ad referendum by referendum of adaptar adapt; adjust adendo; aditamento; aditivo addendum; rider; addenda 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 adherence; compliance; accession adesivo ancillary; attached; connected adestramento training; instruction adiado to be postponed adiantamento advance payment adiantamento para desembarao clearance advance adiantamento sobre contrato de cmbio (ACC) forward foreign currency agreement adiante fixado established below adiante nomeado named below

acordo

- 5 -

adiante; abaixo (clusula) adicional adicional (emprstimos, juros) adicional (trabalhista) adicional ao frete para renovao da Marinha Mercante adicional de imposto adicional de insalubridade adicional de periculosidade adicional estadual do Imposto de Renda adicional noturno (trabalhista) adimplemento adimplente (adj.); realizvel aditamento (ao pedido) aditar (vb) aditivo(s) adjudicao adjunto (adj.) administrao centralizada administrao (bens, patrimnio) administrao (emprstimo) administrao (firma) administrador administrador (falncia) administrador de carteira de valores mobilirios administrador de empresas admissvel admitir; reconhecer adotar (deciso); descendentes (testamento) adquirir direito ADR garantida ADR sem garantias advertncia adversa; desfavorvel advogado advogado de defesa advogado do caso advogado geral da unio advogado interno aeronautas aeronavegabilidade afastamento afastamento (de executivos) aferio aferir afianado afianar afianvel afiliadas

below; hereinbelow additional allowance spread; surtax extra; extra for night work freight surcharge for renovation of Merchant Marine surtax health hazard bonus; health hazard allowance; additional allowance for health hazards risk premium state surtax (income tax) extra for night work; extra; extra allowance for night work; additional allowance for night work performance accruing; performing; innocent accruing (adj.); performing; innocent; addendum; amendment of complaint; addition to (clusulas de contrato) to make an addendum to; to supplement; to amend a motion addendum; addenda adjudication; award (bidding) associate; assistant; deputy hands-on management estate planning; management servicing of a loan management of company officer trustee securities portfolio manager business administrator; company officer feasible; acceptable; admissible to accept; authorize; hire; engage; contract; to acknowledge; allow issue to become vested in; to become vested with sponsored ADR unsponsored ADR caveat; warning adverse attorney; attorney at law (USA); solicitor (UK); counsel defense attorney; counsel for defense attorney of record general attorney of the government in-house counsel airlines employees airworthiness absence period termination determination to determine; gauge principal; guaranteed to set bond; to bail; to guarantee; to bond bailable affiliates; affiliated with

afinidade (parentesco) afins (demais) aforamento afretador (ou fretador) afretamento afretamento por viagem agncia; filial (banco) agncia de carga area agncia de cobrana agncia de compras agncia de notcias agncia emprestadora agncia multilateral de garantia para investimentos agenciamento agenciamento de carga area agenciamento de compras agenciar agendar agente; representante agente comissionado; comissrio agente de cmbio agente de citao agente de compensao agente de converso agente de distribuio agente de fiscalizao agente de lanamento agente de pagamento agente de processo agente de processo no exterior agente de registro agente depositrio; depositrio de aes agente emissor agente fiducirio agente fiscal agente intermedirio agente sequestrante agente surfactante agilizar (vb) gio agir na contrapartida de uma operao agir por conta de agitador com motor agitador de coluna com motor agitador de parede agitador mvel agitador para pasta agitador porttil aglomerao agradar agradeceramos agravado

affinity related matters; the like fee farm charterer affreightment voyage charter branch collection agency; bill collectors collection agency sourcing news agency lending office multilateral instrument guarantee agency (MIGA) agency; commissioning freight forwarder sourcing to act as an agent schedule; set agent commission agent; comission merchant stockbroker process agent; notifying agent clearing agent; clearing member exchange agent underwriters investigator issuing agent paying agent process agent agent for service of registrar escrow agent; depositary issuing agent trustee; fiduciary agent fiscal agent pracing agent sequestering agent surface active agent to streamline; to expedite; to facilitate; to make more efficient premium; spread to act on both sides of the transaction (securities) act in (their) stead agitator with low column agitator with motor wall agitator movable agitator agitator for paste portable agitator congestion to accommodate we would appreciate appellee

- 7 -

appellant appeal bill of review; interlocutory appeal a form of review of a decision interlocutory appeal special appeal according to specific court regulations (only 2nd instance) agregao addition agremiao association agressor aggressor; tortfeasor (civil action) agroindustrial agribusiness agropecuria cattle and crop raising; agribusiness grupamento (aes) grouping of shares; rervese stock aguarda julgamento to be pending judgment; await decision to be guas territoriais territorial waters aguentar (situao) to bear ainda mais even further ajuda de custo allowance; cost allowance ajudante de perfurador roughneck (petrleo) ajuizamento; protocolo filing (lawsuit) ajuizamento de causa filling 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 ajustado extracontabilmente off-book adjustment ajustador fitter ajustar o valor bruto to gross up ajuste agreement; covenant; settlement; arrangement; adjustment ajuste a valor presente present value adjustment ajuste do valor bruto; reajustamento do rendimento bruto gross-up ajuste dos impostos de fronteira border tax adjustments ajuste monetrio monetary adjustment alarde fanfare alavancagem (finanas) leverage; gearing alcanar uma composio amigvel to reach at an out-of-court settlement; arrive at an out-of-court settlement alcanar (objetivo) to obtain alcance comprehensiveness alada jurisdiction; area of authority Alada da Rainha queen's bench aleatrio aleatory; hazardous alegao allegation; claim; argument; counts (in an indictment) alegaes; memorial brief; allegations alegaes finais closing arguments alegar prejuzos to claim damages alm de in addition to algo que acontecer no futuro eventually alheio sua vontade beyond its nill; beyond its control alis in deed; in fact aliciar (vb) to solicit; entice alienao; destino disposal; divestiture; divestment; sale; allienation alienao de bens disposal of assets

agravante agravo agravo de instrumento; agravo retido agravo de mesa agravo de petio agravo regimental

conditional transfer; fiduciary alienation; conditional sale; see trust receipt (black's) alienao fiduciria em garantia trust receipt alienante alienor; seller alienar to dispose of; to convey alienatrio alienee; bruyer alimentada com maarico fed with blowtorch alimentos (cnjuge); penso alimentcia alimony alimentos (filhos) support alnea; elemento do ativo/passivo; rubrica item taxa do imposto de renda income tax rate alquota de imposto tax bracket; tax rate; duty rate alquota fixa (imposto) flat rate alquotas rate alvio de dvida debt relief alma da caverna (naveg.) web rib almoxarifado supplies; stockroom alocao de pessoal assignment of personel alocaes oramentrias budge allocation alocar; destinar; distribuir; reservar (vb) to appropriate; to set aside; to allocate; to assign alongamento do perfil (dvida, juros) retiming of payments; interest retiming mechanism alta parte contratante contracting state alta tecnologia technology advanced altas de preos price hikes altas e baixas booms and busts alterao amendment; change in (clusulas de contrato) alterao contratual amendment to the articles of association; corporate documents alterao estatutria amendment to the by-laws alterar amend alternncia trade-off alternativa alternative courses of action; avenue (open to us) alto escalo top echelon alugar to lease; rent aluguel rent; lease charge; rental aluguel de aes share loan aluguel mensal monthly rent alvar; ordem judicial court order; permit alvar de demolio demolition permit alvar da incorporao; carta patente charter of incorporation Alvar da Prefeitura city permit alvar de funcionamento operation license alvar de inspeo do Corpo de Bombeiros inspection certificate issue by the Fire Department alvar de instalaes; alvar de licena e construo building permit alvar de licena e construo building permit alvar de pesquisa (mineral); licena de exportao exploration license; exploration permit (mineral) alvar de utilizao da vigilncia sanitria permited issue by the Health Authorization; public health use permit alvar judicial court order or writ; court order alvar rgico royal charter alvitrar provide "am form" (autorizao para movimentao de conta vinculada) authorization to operate a blocked account (it is given in connection with release of FGTS to a worker)

alienao fiduciria

- 9 -

amarrao amarrar mbito ambulante amigvel ou judicial amortecedor de choque amortizao (ativos) amortizar amostra grtis AMP amparado amparar amparo ampla defesa ampla, geral, irrevogvel e irretratvel (quitao) amplamente amplos e gerais poderes analisar (dados, informaes) anlise; resumo (patente) anlise da concorrncia anlise de desempenho anlise de ponto de equilbrio anlise de quocientes analista/consultor de investimento anatocismo andamento (processo); progresso ncora cambial anexar anexo angariar aniversrio (poup.) ano base; exerccio fiscal; perodo base (IR) ano civil ano fiscal/financeiro ano social anotaes de trabalho ansiar antecedentes antecedentes criminais (h) antecedentes criminais (no h) antecessora (soc.) antecipao (emprstimo); acelerao de vencimento (emprstimo) antecipadamente antecipado(a) antecipao da receita antecipao de resgate antecipao de tutela antecipao legal do vencimento antecipadamente antecipar pagamento

final; checklist; details to wrap-up; tie up loose ends within the scope; within the sphere street vendor in or out of court shock absober amortization; repayment (emprstimo) pay off; sink; repay (emprstimo) free samples advertsing, marketing and promotion protected by; covered by authorize backing full defense full, general, irrevocable and irreversible release fully broad and general powers to report on information abstract; scrutiny; review (fat.) competitor analysis benchmark break-even analysis ratio analysis investment adviser compound interest development; progress; status; handling; current status; development of case fixed foreign exchange; cheap U.S. dollar to attach exhibit; schedule; annex; related offices (cartrio) solicit reference date base period; tax year calendar year fiscal year; tax year financial year; fiscal year; accounting period voting papers to yearn previous; prior; preceding criminal record criminal clearance predecessor acceleration; prepayment advanc0e early early receipt of income put option advance relief early maturity under the law in advance to prepay

bulkhead bill; draft law preceding; precedent prior certificates priority against retroactive law; ex-post-facto-law conflicting prior registration; first-come; first-served previously antichresis pre-existing; former lenght of service juridical impermessibility (illicitness) economically unfeasible antifoaming yearly consent; acquiescence; approval monthly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment anuente consenting party; assenting party anular to cancel anulvel defeasible; voidable anncio classificado tombstone advertising ao ano (a.a.) per annum (p.a.) ao amparo de under ao arrepio de in contravention of ao direito de ao when claim cannot be brought again ao longo dos ltimos anos over the past few years ao preparo I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant... aos de costume disse: nada in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness aparelho fixture aparelho de agitar magntico magnetic agitating apparatus aparelho de ar condicionado air conditioned 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 aperfeioamentos perfections; refinements; improvements; enhancement aperto da liquidez liquidity crunch aplicao de numerrios investment of money aplicao do regime base de competncia (crditos) accrual basis aplicao em conta prpria proprietary tranding aplicao; imobilizao financeira investment aplicar (penalidade) impose apoiar to lend support; to second

antepara (naveg.) anteprojeto de lei; fatura; letra anterior anterioridade(s) anterioridade(s) (M&P) anterioridade(s) da lei anterioridade(s) impeditiva anteriormente anticrese antigo antigidade antijuridicidade anti-econmico anti-espumante anualmente anuncia anunio

- 11 -

apcrifo aplice; depsito judicial aplice de acidentes pessoais aplice de compreensivo de riscos gerais apontar ttulo de dvida em protesto apor aportar a aporte aporte de capital aporte de recurso aps a apurao de aps venda aposentadoria aposentadoria compulsria aposio apostilamento aprofundar aproveitamento futuro apreciar (vb) apreciar o mrito apreo (em) apreenso apregoao apresentao apresentao comercial apresentao de cliente(s) novo(s) apresentao protocolar apresentar apresentar declarao de imposto apresentar proposta(s) (licitao) apresentar uma objeo apresentar uma queixa apresentou sua demisso aprimoramento(s); melhoria (de crdito) apropriao indbita; estelionato; peculato apropriao do servio apropriados aos fins a que se destina aprovao; promulgao aprovado por ___ votos aprovar um crdito em concordata aproveitamento futuro aprumado (adj.) aprumar apurada sobre apurado apurado como sendo ... apurar (lucros) apurar (vb) aquele que em leiles faz ofertas fictcias para inflacionar os preos dos bens leiloados aquisio de disponibilidade econmica de venda

apocryphal; of doubtful authenticity bond personal liability insurance policy comprehensive general liability policy to protest an instrument of indebtedness to affix transfer to contribution (of funds) capital contribution additional fund allocation; fund transfer giving effect to after market retirement mandatory retirement signature annotation to deepen future use to evaluate; to consider to consider the merits in question impounding; seizure; attachment trading; announcement (BOVESPA) filing; submission (de um doc.); roadshow trade dress origination(s) recorded submission; recorded presentation to provide; submit; file; suggest; to put forward; refer to to file a tax return to tender bids to raise one objection to lodge a complaint to tender his resignation enhancements; refinements embezzlement; misappropriation; appropriation for service apropriation for service suitable for such purpose enactment to be carried by ___ votes to approve a claim in a concordata proceeding future use in good financial state; well-dressed to put upright found upon obtained; received; verified calculated as assess to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; ascertain puffer entitlement to economic availability

aquisio do controle acionrio arbitragem arbitragem interpraas arbitral (sentena, laudo, deciso) arbitrar (imposto) rbitro arcar com arcar com o pagamento rea rea comum rea construda rea de armazenamento rea de cobertura celular rea de imigrao de dados rea de siderurgia rea de uso comum rea til reas dadas em utilizao reas de inundao (num rio) argumento; apelo; estratgia argumentos finais argio de incompetncia argio de relevncia argido argir (vb) armador armrio de ao armazm alfandegrio; entreposto aduaneiro arquivado arquivado com baixa arquivado sem baixa arquivamento arquivamento dos autos arquivar na Junta Comercial arquivar um processo arquivo de ao com __ gavetas arquivo de experincia arquivo geral arquivo morto arrasto arrazoado arrecadao arrecadar; atrair arrematao; leilo arrematao de bens arremate; proposta arrendamento (locao) arrendamento financeiro arrendamento mercantil arrendamento operacional arrendamento secundrio (wet leasing)

acquisition of the share control arbitration intermarket arbitrage arbitration award determinated by the tax authorities arbitrageur; arbitrator; umpire to bear; shoulder; pay; defray; to be charged for bear and pay plant common elements built-up area staging area cell site staging area steel area areas for common use useable area areas given in use floodplains pitch final summation contestation of jurisdiction writ of certiorari; writ of review; agreement of relevance revealed; alleged; argued to reprove; to disclose; to debate; to impugn; to infer; to question; to allege shipowner; outfitter steel file bonded warehouse dismissed; shelved shelved and cancelled shelved; dismissed shelving; dismissal; filing; registration; to be shelved shelving of the records to file; to register to shelve; to close a case; to dismiss a suit or claim steel file with __ drawers retrieval files general files inactive file steaming (brit); wilding (USA) statement of arguments collection; tax revenues to draw; to raise auction; disposal of assets disposal of assets bid lease finance lease leasing operating lease wet lease

- 13 -

arrendante arrendatrio arresto arrimo de famlia; chefe de famlia arrolamento; inscrio; registro; matrcula arrolar (vb) articulado artifcio; logro; fraude artifcio fiscal artigo (de jornal) artigo(s) de liquidao as autoridades; funcionrios de alto escalo s expensas de assegurar o direito assemblia de constituio assemblia de transformao assemblia extraordinria assemblia geral extraordinria assemblia geral ordinria assemblia ordinria assentada assessor jurdico assessoria jurdica assessoria jurdica geral; consultor jurdico assessoria; orientao jurdica assiduidade; investigao assim como assim expondo assim sendo assinar (contrato, etc.) assinar em branco assinatura assistncia de sade; assistncia mdica assistente (em processo) assistente de advogado assistente de perfurador (petrleo) associao; agremiao associado associar-se assumir assumir (a presidncia da reunio) assuno de dvida assuntos econmicos Ata de Assemblia Especial de Acionista Ata de Assemblia Geral de Constituio Ata de Assemblia Geral de Transformao Ata de Conselho Consultivo Ata de Constituio Ata de Reunio de Diretoria Ata de Reunio de Quotistas atar-se; limitar-se atas

lessor leaseholder; lessee; tenant arrest; attachment; seizure head of household enrollment; inventory; register; roll to list; to enroll; to call (witnesses) articulated pleading deceit tax shelter clipping liquidated claim officials at ... expense to ensure the right general meeting of incorporation general meeting of transformation extraordinary meeting extraordinary general meeting; special general meeting annual general meeting annual meeting a written record counsel legal counsel general counsel consulting; legal advice assiduity; diligence; regular attendance like others accordingly accordingly to execute pre-sign execution health care amicus curiae assistant lawyer derrickman association; joint venture; associate agreement member to enter into a joint venture with; to join (the club) become obligated for appointed chairman of the meeting assumption of indebtedness economic affairs minutes of the special meeting of shareholders minutes of the general meeting for the organization of the company minutes of the general meeting of transformation minutes of the advisory council or consultative council minutes of incorporation minutes of the meeting of the board of directors minutes of the quotaholder's meeting to confine minutes

at at agora at o presente momento atender atender as caractersticas (do mercado) atender o cliente atendimento Atendimento de Consulta Paralela atentado atentar contra atenuante aterro sanitrio atestado de antecedentes atestado de inspeo sanitria atestado de pobreza atinentes a atingir objetivos ativa e passivamente ativar (garantia) atividade cessante atividade de consultoria atividade provissional atividades normais ativo ativo (jur.) ativo a curto prazo ativo circulante ativo contnuo ativo de compensao ativo disponvel; ativo financeiro ativo disponvel e de realizao imediata ativo e passivo ativo/passivo ativo financeiro ativo imobilizado; bens do ativo imobilizado ativo intangvel ativo lquido ativo malevel ativo no monetrio ativo operacional ativo pendente ativo permanente; imobilizado ativo principal ativo real ativo realizvel; circulante; disponvel ativo realizvel a curto prazo ativo tangvel ato contnuo ato constitutivo

by to date to date, the parties have been to cater; seve; to meet (conditions); to respond (requests); to answer (requests) to meet the requirements of ... to serve/meet the client's needs assistance; service answer to a related consultation transgression; offense; reversal to threaten mitigating circumstances landfill criminal clearance certificate public health inspection certificate poverty affidavit with respect to to further goals as plaintiff or defendant to enforce business interruption advisory assignment professional practice regular business assets relates to the plaintiff in the case compared with the defendant, who is the "PASSIVO" current assets current assets immediately thereafter assets offset by correspondent liabilities so that they cancel each other out in double entry bookkeeping cash; liquid asset current funds assets and liabilities lending; borrowing; investment; obligation liquid asset(s) fixed assets; plant; property and equipment (PPE) intangible assets; nonmonetary asset net asset quick assets noncash property; nonmonetary asset business assets suspense account permanent assets productive assets real assets; actual assets realizable assets; current assets short-term receivables tangible assets immediately thereafter charter

- 15 -

tort expository act malicious act normative rulings formation agreement; articles/acts of incorporation (S.A. and Ltda.); certificate of incorporation atracadouro wharf atrair investimentos to lure investments atrasados de juros; juros em atraso interest arrearages atraso de ___ dias with delay of ... atraso no pagamento late payment atravs do que whereby atrelado pegged atribuio; funo; tributo duty; share allotment (capital); assignment (funo, atividade) atribudo (responsabilidade) vested atribuindo-lhes capital destacado capital may be allocated thereto atribuir to give; ascribe to (um significado, uma qualidade) atributos; facilidades; caractersticas; aspectos features atuao fiscal deficiency notice (for income tax); delinquency notice (for taxes other than income tax) atual current atualizao updating atualizar write up atualmente today; now atuar to act; to operate; to work out audincia; conhecimento (ao, pedido) hearing; discovery hearing audincia de instruo discovery hearing; evidentiary hearing; preliminary hearing audincia inicial preliminary hearing audincia reservada closed-door hearing; closed-door session audincia una preliminary and discovery hearing auditor(es) auditors; certified public accountants (CPA) auditor independente public accountant; accounting firm auditor pblico chartered accountant auditoria due diligence; council of justice (Dir. Proc.) auditoria preliminar interim audit auferir lucros make profits aumentar to escalate aumentar em 15% to increase by 15% 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 ausncia de acordo failure to agree autarquia instrumentality; government corporation autenticao; reconhecimento; abono (documentos) certification autenticado certified; authenticated auto composio plea bargaining; plea negotiation auto produtor self-substained producer auto de concluso de obra certificate of occupancy

ato de concentrao econmica ato de distribuio da produo ato danoso que d causa a reparao por responsabilidade civil ato declarativo ato doloso ato normativo atos constitutivos

monopolistic act production sharing agreement

auto de infrao auto de infrao fiscal auto de regularidade de edificao auto de vistoria do corpo de bombeiros auto-falncia auto-lanamento auto-lanado auto produtor automvel autnomo; trabalhador autnomo autor autor (de um projeto) autor fsico autor intelectual autor material autora agravada autoridade autoridade judicial autorizao autorizao judicial autorizao para cumprimento autorizao prvia autorizado (subst.) autos autos apartados autos conclusos autos de partilha autos de reintegrao de posse autos do processo autos instrutores autos principais autuao autuao fiscal autuaes reflexas autuar auxlio-creche auxlio doena aval avaliao avaliado pelo valor de custo avaliador avaliar avaliar bens imveis ou mveis (venda) avaliar estoques (contab.) avaliar para menos avalista avalizado avaria; dano avaria grossa (seg.)

notice of infraction; infraction notice; notice of tax assessment; notice of deficiency tax deficiency notice building compliance certificate fire department inspection certificate voluntary declared bankruptcy; self-declared bankruptcy self-assessment self-assessed self-sufficient producer automobile independent contractor; self-employed worker; contingent worker; on-call worker; hourly part-time plaintiff sponsor perpetrator instigator; mastermind perpretator plaintiff respondent authority The Judiciary authorization; authority court authorization exequatur preliminary authorization licensee case record; court record separate court records the case is with the judge record of succession instruments of repossession courts records; case records files of evidence main court files authority; official notification; notice delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice; consequential infraction notices tax claim; tax deficiency day-care assistance sickness allowance "aval" guarantee appraisal; survey; valuation (estoque); estimation valued at cost valuation expert to appraise; to evaluate to appraise to value write down "aval" guarantor guaranteed by "aval" damage gross average

- 17 -

avaria particular (seg.) avena averbao; apostilamento averbar aviltar (vb) aviso aviso de cobrana aviso de convocao; convocao (assemblia); edital de convocao aviso de ocorrncia aviso de priso aviso prvio avocao avocar-se (vb)

common average; particular average covenant annotation; approval; recordal; approval of contracts to record; to annotate; to protocol; register; to approve to debase caveat call notice call notice notice of state of affairs arrest record; warrant of arrest notice period; prior notice certiorari to assume to oneself; to arrogate to oneself

baga de junpero (farm.) baixa (contab.) baixa na distribuio baixa parcial (contab.) baixar balana analtica balana comercial balana de bancada balana de laboratrio balana eletrnica balana eletrnica filizola cap. __, diviso __ balana filizola balana mecnica com base metlica no cho balana toledo balana toledo plataforma balancete; balancete de verificao balancete intermedirio balano (patrimonial/geral) balano analtico balano analtico e sinttico balano de pagamento balano encerrado balano extraordinrio balano patrimonial balano sinttico bancada de carpitaria bancada de madeira para arquear caixas bancrio bancarrota banco de instruo banco de massa banco de primeira categoria banco de primeira linha banco emissor (carta de crdito) banco estadual banco global banco mltiplo banco notificador (carta de crdito) banco notificante banco preferencial banco universal Bancos de Referncia bandejas em ao com rodinha de borracha bandeira branca banho de areia banho maria - 6 bocas banqueiros do bicho barra (/) base de clculo

juniper berrics write-off; cancelation; clearance (de inscrio) cancellation with the distributor write-down to issue; to be written of (dar baixa) analytical scale balance of trades bench scale laboratory scale eletronic scale filizola electronic scale with a capacity for __, __ divisions filizola scale mechanical scale with metal base on the floor toledo scale toledo platform scale interim balance sheet; trial balance sheet interim balance sheet balance sheet analytical balance sheet condensed and analytical accounts; condensed balance sheet balance of payments balance as of interim statement balance sheet condensed balance sheet; simplified balance sheet carpentry bench wooden bench for arching boxes banking bankrupt instructing banks consumer banking first-class banks prime bank opening bank state-owned bank overall limitation multiservice bank; universal bank advising bank servicing bank; notifying bank prime bank multiservice bank; multiple services bank reference banks steel trays with rubber wheels flag of truce sand bath double boiler - 6 burners numbers rackets bonus slash calculation basis

- 19 -

base de clculo do imposto base imponvel base legal base monetria; meios de pagamento base paritria basear-se bases comutativas bases correntes bases equitativas/comutativas; bases puramente comerciais bsico bastante procurador baunilha bebedouro Bel. bem bem de famlia beneficirio identificado do investimento beneficirio registrado beneficirio; fideicomissrio; sacador (letra de cmbio) beneficiente benefcio benefcio condicional benefcio da dvida benefcio de ordem benefcio fiscal benefcios benefcios colaterais benfeitoria; pertences bens bens, propriedades, ativos pessoais bens blicos bens corpreos bens dados em garantia bens de capital bens de condomnio bens de consumo bens de raiz bens de renda bens do ativo imobilizado bens do estoque; inventrio bens e direitos bens em condomnio bens em geral bens imveis bens manufaturados bens mveis bens mveis e imveis bens patrimoniais

tax calculation basis; tax assessable basis assessable basis legal grounds money supply on an equitable basis rely on arm's length basis on a pay-as-you-go basis arm's-length basis key attorney-in-fact vanilla watering through abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after the name) item; honey; asset (inf.) homestead right investor of record investor of record beneficiary (trust); drawer; payee; transferee; recipient (servios) charitable facility suspended sentence benefit of doubt benefit of order; privilege of order tax benefit benefits fringe benefits appurtenances; improvement; amelioration assets; goods; items; effects; commodities; estate; property(ies) personal assets military goods tangible assets collateral capital assets; capital goods jointly owned assets consumer goods real property income property fixed assets inventory assets and rights jointly-owned assets property immovable assets; real property industrial goods movable asset; personal property; personalty assets and property (for companies); personal and real property (for individuals); property and assets equity assets

bens semoventes bens sociais bico bico injetor de combustvel biotina (farm.) bip bimestralmente bingo permanente bingo similar bitributao bloco de aes bloquear boa condio de funcionamento boa f boa nota boa prtica comercial boas condies boas intenes bobinadeira manual nacional para carretis bobinadeira para solda fio c/ motor eltrico/ embreagem pq. bobinadeira semi-automtica bobinador automtico, acionamento motor 1cv boi gordo boletim de ocorrncia patrimonial boletim de ocorrncia policial boletim de subscrio boleto bolsa bolsa de futuros bolsa de mercadorias; mercado fsico bolsa de valores Bolsa Mercantil & de Futuros (BMF) bom estado de conservao bomba centrfuga bomba qumica pneumtica bombordo (naveg.) bonificao (diretores e empregados); gratificao bonificao de ... bonificao de aes bonificao de quota bonificao em dinheiro bons costumes bnus bnus ao par bnus ao portador bnus cupo zero do terouro americano bnus de colocao pblica bnus de converso de dvida bnus de desconto bnus de dinheiro novo de 1992

livestocks (black's) corporate assets overtime; a secondary job (often at night - hence, "moonlighting") injection nozzle biotin paging device every two months traditional bingo bingo related activitie double taxation tranche of shares dishonor (check); stop payment in good working order bona fide; good faith full or careful note sound business practice in good condition free from fraud; to come with clean hands national manual windig machine winding machine for wire welding with electrical motor / "pq" clutch semiautomatic winding machine automatic winding machine, drive motor 1cv. finished cattle police report incident report; police report subscription list form; order ticket scholarship; grant futures market commodity exchange; commodity market stock exchange; stock market Futures and Commodities Exchange in good operating condition centrifugal pump pneumatic chemical pump board bonus dividends in the form of ... stock dividend; bonus shares bonus quotas cash bonus(es) good moral conduct; good moral principles; good practice; good morals; morality; decency bond; bonuses par bond bearer form United States Treasury Zero Coupon Bonds publicly issued bonds debt conversion bond discount bond new money bond

- 21 -

bnus de emisso pblica bnus de juros atrasados 1991/1994 bnus de phase-in bnus de reduo temporria de juros bnus de reduo temporria de juros com capitalizao bnus de sada bnus de subscrio bnus em dinheiro bnus globais permanentes no-US nominativos bnus na forma definitiva bnus na forma global bnus nominativo border boreste (naveg.) botijo brando brecha brinde bruto bula busca busca aruanda oficiosa busca e apreenso; penhor legal busca verbal buscar

publicly-issued bond eligible interest bond phase-in bonus front-loaded interest reduction bond front-loaded interest reduction with capitalization bond exit bond warrant; sub bonus; bonus issue; subscription bond/bonus cash bonus non-US permanent global registered bond definitive form global bond registered form bordereau starboard side gas tank; gas cylinder loose loophole freebie; promotional gifts gross package insert; information pamphlet inquiry; search (em cartrio) unofficial search distraint; search and seizure oral search to solicit

c.c. (combinado com) combined with; coupled with c.c. (conta corrente) current account cabe a ____ ____ shall perform the 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 cadastro registration form; credit investigation cadastro bancrio credit rating cadastro de contribuintes official list of taxpayers cadastro de contribuintes mobilirios Independent Workers' Tax List (has to do with ISS tax) cadastro de pessoas fsicas (CPF) Individual Taxpayers' Register cadastro geral de contribuintes (CGC) General Taxpayers' Register cadeiras giratrias rotary chairs caderneta de poupana passbook savings account cadinho com bomba e agitador com maarico a diesel crucible with pump and agitator with diesel blowtorch cadinho de ondas wave crucible cadinho diesel, composto de 1 panela tipo 1, revestida de refratrio e chapas de ao de __", alimentada com maarico diesel crucible consisted of 1 type-1 pan coated with refractory and steel plates of __", fed with blowtorch caducar (vb) to lapse (marca); to forfeit; to become null and void caducidade forfeiture; lapse (marca) caduco forfeited; null and void caixa/cabine de fora main distribution frame (MDF) caixa de amortizao sinking fund caixa de assistncia jurdica judiciary saving funds caixa de assistncia dos procuradores proxy saving funds caixa de assistncia do Poder Pblico public officials saving funds caixa de liquidao settlement department; liquidation department caixa de madeira wooden box caixa de previdncia dos funcionrios do BB's employees social security savings caixa dois slush fund caixa econmica savings bank Caixa Econmica Federal Federal Savings Bank caixa eletrnico; posto de atendimento eletrnico automatic teller machine caixa (fiscal) actual payment date caixinha kickback calandra cilindro cylinder mangle clcio calcium calculadora eletrnica eletronic calculator calculado como sendo ... calculated as ... calcular proporcionalmente to prorate clculo de imposto tax computation clculo judicial computation for legal proceedings clculo pas por pas per country limitation (taxterm) calculos rescisrios severance pays

- 23 -

calnia cmara (tribunal) cmara de compensao cmara de deputados cambial cambirio cmbio manual caminho ano __ cancelamento (contab.) cancelamento de protesto cancelar hipoteca (vb) cancelar; dispensar (pagamento) candidato canhoto canteiro de obras capacidade de crdito/solvncia capacidade de pagamento capacidade instalada capacida mxima capacidade ociosa capacidade residual capacidade utilizada capital capital acionrio capital autorizado capital com direito a voto capital de giro capital de risco capital destacado capital e reservas capital emitido capital estrangeiro capital excedente capital ingressado capital integralizado capital investido capital operacional capital realizado capital sem direito a voto capital social capital subscrito capitalizao capitalizar fundos capitalizar (juros) capitania dos portos captao captao de recursos captar (vb) (recursos) capturar caput caractersticas; dispositivos; vantagens

libel chamber clearing house house of representatives negotiable instrument; commercial paper arising out of or concerning a promissory note or a bill of exchange over-the-counter exchange; over-the-counter market truck year __ charge-off protest cancellation to discharge; to lift a mortgage discharge (vb) contender stubb worksite creditworthiness ability to pay installed capacity maximum capacity overcapacity; idle capacity; overcapacity gap (met.) remaining capacity utilized capacity capital stockholders' equity authorized capital voting capital working capital venture capital; risk capital allocatted capital capital and surplus issued capital foreign funds surplus capital capital inflow paid-up capital; called-up capital; paid-in capital vested interests operating capital paid-up capital; paid-in capital nonvoting capital capital stock (gen.); corporate capital; share capital (S.A.); quota capital (Ltda.) subscribed capital capitalization raise funds to compound interest port authority raise; raising raising of capital; fund raising to raise funds to select main section; main clause features

to tipify; to define full satisfation of the claim corporate nature sodium carboxy methyl cellulose to require grace period; lack of grounds; grace; insufficiency (ao) lack of legal ground to substantiate claim; insufficiency; failure to state a cause of action carepa (met.) scale carga dos autos withdrawal of the case records carga tributria tax burden cargo position; title; office cargo intelectual exempt employee cargo (ou emprego) em comisso temporary job; position of trust (according to bank law) cargo de confiana position of trust; bona fide position (also bona fide work); bona fide work (also bona fide position) carimbo seal carimbo (da JUCESP) rubber stamps carn payment voucher; stubbook carns de imposto tax submissions caronista free rider carregamento shipment carregar (pacote, mercadoria) to bear carregar tambores drum carrier carretis com roda - fabricao prpria coils with wheel - own manufacturing carretis (rolos) sobre cavaletes de cantoneira e rodas coils (bobbins) over corner workbench and wheels carrinho cart carrinho de ao tipo supermercado supermarket type steel cart carrinho de ferro com rodas de borracha iron rubber-wheeled cart carrinho hidrulico (cap.: __ toneladas) hydraulic carts - ___ tons capacity carro panela/torpedo (met.) metal car carro-chefe (marketing) cash cow; flagship; financial mainstay carta aditiva amendatory letter carta area registrada; via area first class mail 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 fiana (prestada a) letter of guarantee carta de fretamento; carta partida charter party carta de inteno letter of intent carta de iseno de responsabilidade comfort letter carta de preposio letter of appointment of agent carta de sentena writ of execution carta epistolar letter agreement 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 letter against receipt carta rogatria letter rogatory

caracterizar carter satisfativo carter societrio carboxil metil celulose de sdio (farm.) carecer de carncia; perodo de franquia; prazo de carncia carncia de uma ao

- 25 -

carta-convite; pedido de cotao carto de inscrio carto de pedido de produtos carto de ponto carteira (investimento) carteira administrada carteira comercial carteira de aes carteira de identidade carteira profissional cartela de mercado Cartrio (Poder Judicirio) Cartrio de Interdies e Tutelas Cartrio de Notas Cartrio de Protestos de Ttulos cartrio de origem Cartrio de Registro Civil das Pessoas Jurdicas Cartrio de Registro de Imveis Cartrio de Registro de Ttulos e Documentos Casa Civil casa decimal casa de mquinas (naveg.) casado casamento em regime de comunho de bens cascalheiros casco (naveg.) caso-a-caso caso de diversidade (cidadania) caso de fora maior caso de inadimplemento caso de inadimplemento em potencial caso fortuito caso perdido caso casos de inadimplemento casual categoria profissional cauo de aes cauo de custas e honorrios cauo dos diretores cauo; fiana judicial; depsito em garantia causa de pedir; possibilidade jurdica cautela cautela provisional cautela de aes cautelar cavalo mecnico caverna (naveg.) cedente promitente cedente; concedente ceder

invitation to tender enrollment card at order card punch card; time card portfolio managed portfolio commercial department managed securities portfolio(s) identity card work card market board court registry office; court registry; cartel office of interdictions and guardians notary office protest office; negotiable instruments protest office original office registry civil registry of legal entities; corporate civil registry real estate registry office registry of deeds and documents civilian household (as in Secretaria para Assuntos da Casa Civil); or chief of staff (as in Chefe do Gabinete da Casa Civil) decimal place engine room matched (securities) community property marriage gravel pits hull case-by-case basis diversity case event of force majeure event of default potential event of default act of God the case will not be successful principal (main) case event of default deficiency or revenue professional category; occupational category share pledge to post bond for court costs and fees pledge to guarantee the performance of directors bail; escrow; pledge; security; guarantee; bond cause of action share certificate; provisional share certificate share certificate share certificate provisional remedy trailer; semi-trailer rib committed assignor assignor; grantor to assign (one can only assign a right. Obligations or duties are

cdula cdula de crdito cdula de identidade para estrangeiros cdula hipotecria cdula pignoratcia de debntures celebrao (de contrato) celebrado celebrar (contrato) central centros industriais despendiosos cerceado cerimnias pblicas certido certido atualizada de filiao vintenria certido da dvida ativa da unio certido da justia do trabalho certido da justia federal certido da matrcula com negativa de nus e alienaes certido de aeronavegabilidade certido de andamento (M&P) certido de objeto e p certido de nus reais certido de propriedade e negativa de nus certido de sentena certido do distribuidor criminal certido do distribuidor de execues criminais certido dos cartrios de protesto certido explicativa certido explicativa dos feitos certido negativa de dbito certido negativa de nus e alienaes certido negativa de imposto de renda certido negativa; declarao de desimpedimento certido pignoratcia de debntures certido vintenria com negativa de nus sobre imvel certides certificado de ao certificado de andamento (M&P) certificado de atribuies certificado de autorizao certificado de averbao certificado de competncia certificado de depsito a taxas de juros flutuantes certificado de depsito bancrio (CDB) certificado de depsito de aes certificado de depsito de colocao pblica a taxas de juros flutuantes certificado de filiao vintenria

delegated) schedule; certificate credit certificate alien registration card mortgage certificate certificate of pledged debentures execution entered into to enter into plant outlying industrial centers restricted; limited; curtailed public functions certificate; certified copy updated twenty-year certificate overdue federal liabilities certificate certificate issued by the labor court certificate issued by the federal courts negative enrollment certificate for liens and conveyances certificate or airworthiness certificate of status certificate of purpose and status; certificate of pledged debentures certificate of in rem guarantee title clearance certificate certified copy of court decision criminal distributor certificate certificate of criminal execution distributor certificate issued by protest officer explanantory certificate explanatory certificates with respect the suits debt clearance certificate clearance certificate as regards liens and conveyances income tax clearance clearance certificate certificate of pledged securities 20-year clearance certificate public notary reports share certificate; warrant certificate of status incumbency certificate certificate of incumbency certificate of approval; certificate of annotation certificate of incumbency floating rate certificate certificate of deposit share deposit certificate publicly-issued floating rate CD certificate of twenty-year title

- 27 -

certificado de quitao certificado de registro certificado de registro de fabricao certificado de regularidade de situao (INPS) certificado de regularidade de situao (FGTS) certificado de tributos estaduais certificado de tributos federal certificado de tributos mobilirios certificado mltiplo de aes certificado para troca ou converso de direito real sobre parte ideal em bnus globais certifico e dou f certo e ajustado cessao do estado de liquidao cesso cesso de direitos cesso de duplicatas cessar cessionria promitente cessionrio; concessionrio cesta bsica

debt clearance certificate certificate of registration certificate of registered product certificate of good standing with certificate of good standing state tax certificate federal tax certificate municipal tax certificate multiple share certificate certificate for exchange or conversion of beneficial interests in global bonds I certify and attest understood and agreed lifting of the liquidation assignment assignment of claim; assignment of rights factoring to no longer apply committed assignee assign; assignee; dealer; grantee basic consumer products; marketbasket; typical family food basket; shopping basket of household goods; staple product basket; staple basket deepening skepticism roll-call capital call manpower requisition to call a party to join the suit as plaintiff third-party practice to implead to attach a party to a suit (opposite of "to separate/sever a case/trial) bait and switch facsimile signature; seal; mechanic authentication chances of success; slim chances heater plate plate plating password chairman (univ.) head of household secretary for civil affairs to agree on a basis bank cashier's check; bank draft; bank draft; bankers draft; cashie's check crossed check; check for deposit only check for clearing credit facility check bad check; bounced check (as opposed to bearer check) - drawn to the order of; payable to the order of postdated check

ceticismo crescente chamada chamada de capital chamada de mo-de-obra chamamento autoria chamamento ao processo chamar autoria chamar lide chamariz; isca chancela mecnica chances chapa aquecedora chapa grossa (met.) chapeamento (naveg.) chave de acesso chefe de departamento chefe de famlia chefe do Gabinete Civil chegar a um acordo; avenar; aceitar cheque administrativo cheque cruzado cheque em compensao cheque especial cheque frio cheque nominal ou nominativo cheque pr-datado

cheque sem fundos cheque visado chicote chul ciclo de vida ciclo de vida do produto ciclo de estudos ciclo de palestras cincia do processo ciente ciente e de acordo cilindro (met.) cilindros de laminao (polido) cindida circulao escritural de moeda circulao fsica de moeda circulante; passivo circulante; passivo exigvel circular de oferta circunscrio imobiliria circunstanciar ciso ciso parcial ciso total citao

rubber check; dishonoured check certified check harnesses; wiring harnesses (elet.) toe jam economic life product life cycle course of studies series of lectures cognizance of a case noted; acknowledge acknowledge and agree to roll lamination cylinders (polished) transferee currency circulation in book-entry form currency circulation in physical form current liabilities; current assets offering circular real estate district or draw up spin-off partial spin-off total spin-off summoning; service of process (entrega); summons (papel); process (s vezes, notificao ou intimao) citao com hora certa service of process at a predetermined hour citao do protesto service of protest citao pessoal personal summons citao por rogatria service of rogatory letter citaes judicial summons; quotes citar summon; notify; serve process CKD completely knocked down (desmontado) disassembled clamor; brado cry clara e exatamente fairly and accurately classe executiva business class classe nica one-class preferred shares clusula (contrato social) article clusula (estatuto) clause clusula compromissria arbitration clause (arbitr.); commitment clause clusula de escape escape clause clusula de habilitao enabling clause clusula de outorga de opo para aquisio de aes share option clause clusula de paridade cambial exchange parity clause clusula de potestativa ou leonina discretional clause; clause potestative (clause containing conditions which subject one of the parties to the will of the other party) clusula de proibio de concesso de garantias negative pledge clause clusula de rateio sharing clause clusula de reverso reversion clause clusula exorbitante extraordinary clause clusula potestativa clause potestative; discretional clause clusula resolutria default clause; termination clause clusulas comerciais em aberto clear market clauses

- 29 -

cliente clientela clientelismo clima de concorrncia acirrada co-autor co-autoria co-financiamento; financiamento conjunto co-obrigado nos ttulos coao coativo (lei coativa) cobertura cobertura cambial cobertura parcial cobrana cobrana judicial cobrar cobrar de ... cobrar despesas de terceiros (reembolso) COD cdigo buzaid cdigo civil cdigo de obras cdigo de processo civil cdigo de processo penal cdigo de valorao aduaneira cdigo penal coercitvel coerncia cofre de carga cogente cogente (princpio) cogitada cogitar cognato coibir coisa julgada coisa mvel colaborao colao (inventrio) colateral; garantia de emprstimo bancrio colega colegiado colegial Colgio Eleitoral colendo (adj.) colher a assinatura colidncia; divergncia colidente colidir com coligada colis postal/postaux

client (servios profissionais: mdicos, advogados); customer; consumer (bancos, lojas, empresas) customers; client list; client patronage; pork-barrel; spendingl; clienteliar fiercely competitive climate co-principal concerted action cofinancing co-obligor; underwriter duress; coercion; compulsion statutory provision of a public nature payment exchange cover partial coverage (services agreement) collection judicial collection to collect; charge (tax); levy (tax) assess by against; to bill to to account to sone; for expenses; chargeback pagamento contra entrega (cash on delivery) code of civil procedure civil code building code code of civil procedure code of criminal procedure customs valuations code penal code binding consistency container statutory necessary; norma cogent; cogent rule contemplated contemplate cognate prevent; suppress res judicata movable asset contribution collation; case record collateral partner; associate (law firm) joint committee; collective; plenary body; full board secondary school; high school (EUA) electoral college venerable have the proper signature set hereunto conflict interfering with conflict with associated company 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 com a jointly with com antecedncia de at least 10 (ten) days in advance com boas intenes free from fraud com cpia para ... and, by copy, to ... com direito de voto voting shares com exceo de except for com fins lucrativos for profit com fora de lei as an act of law com o que where upon com poder de empowered; with authority to com prejuzo at a loss com presena acentuada nos mercados internacionais actively engage in international business com relao a; relativo a in connection with com vigncia em effective upon comanditrio dormant partner; silent partner comando top echelon comando de circulao flow control comarca judiciary district; judicial district combinao bem sucedida winning combination combinado com coupled with; together with comentar to speak to (an issue, etc.) comentrios imput comercial recorded spot comercializao marketing; trade; merchantability; negotiability; sale; dealing in comercializar trade comerciante merchant; trader; businessmann comercirio commercial employee comrcio commercial employee cominao; liminar injunction; sanction cominao contratual penalty cominao pecuniria fine comisso fees 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 intermediao finder's fee(s) comisso de intermedirios finder's 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 crdito standby fee comisso de valores mobilirios securities commission

- 31 -

comisso executiva comisso local comisso mercantil comisso mista parlamentar de inqurito comisso paritria comissrio comissrio de futuros comissrio (em concordata) comissionamento comisses sobre produtividade comit diretor comitente (St. Exch.) como de fato cedido tem como era do conhecimento de commodities commodities a futuro comodante comodatrio comodato comodato emergente companhia companhia aberta companhia controladora companhia fechada; sociedade de capital fechado companhia seguradora comparecer comparecer a comparecer em juzo comparecer perante comparecimento em juzo comparsas compartilhamento de custos compatibilizar-se com compensao (ttulos); desembarao compensar compensar passivo fictcio competncia competncia (fiscal) competncia rationae personae competncia sobre a matria em questo competente compilao complessividade componente comportar composio, acordo, transao composio seguinte compostagem composto de

executive committee cruzeiro free business mandate joint parlamentary investigation committee grievance committee; joint committee commission agent; commission merchant; commissioner futures commission merchant trustee provisioning; commissioning (equipamentos) commissions on production steering committee customer; giver; principal as in fact he has assigned as all, those present were aware commodities commodity futures lessor lessee free lease; bailment venture capital company corporation publicly-held company; closely-held company holding company closely-held company; close company; close corporation; private corporation insurance firm attend appear in; present themselves; to report to to appear in court come before appearance cronies cost sharing comform to clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego) set off; offset; settle; make good; to be cleared to offset liabilities jurisdiction; authority; accrual reference date personal jurisdiction subject matter jurisdiction appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit gleaning comprehensiveness ingredient admit; bear; suffer; be eligible for; permit settlement broken down as follows compost consists of

compra de contas a receber compra e venda a termo comprador de opo de venda compreender compressor de ar __ libras/polegadas comprometer-se (vb) compromissadas (operaes) compromissrio comprador; promitente comprador compromissrio vendedor; promitente vendedor compromisso (arbitr.) compromisso arbitral compromisso de cessao compromisso de confidencialidade compromisso de sigilo compromissos; avenas comprovadamente comprovante comprovante adequado comprovante de conhecimento/embarque comprovante de pagamento comprovantes compulsrio (adj.) comum acordo comunho de bens comunho de recursos comunicao comunicado comunicado n comutar comutativo conceber uma proposta conjunta concedente; cedente; estipulante; instituidor (trust) conceder conceder a palavra conceder linha de crdito concentrao concesso concesso comercial concesso de lavra concesso de servios pblicos concessionrio; cessionrio conciliao conciliao numrica concluir fase de instruo concluir negcios concluso (estar) concomitante concomitantemente concordata concordatrio concorrncia pblica

factoring futures purchase put option buyer comprise; represent wayne air compressor __ pounds/inches to agree; to undertake; to assume; to covenant; endanger (neg.) repurchase and resale agreements; conditional committed purchaser committed seller commitment; affirmation; compromissum; undertaking; compromise arbitration commitment; arbitration agreement consent decree nondisclosure commitment confidentiality agreement binders; covenants provenly voucher; copies of documents; slip sufficient evidence; adequate proof bill of lading payment slips; evidence vouchers mandatory; compulsory mutual agreement community property ruling; common property pooling of funds notice notice; communiqu communiqu No. switch arm's length develop a joint bid assignor; grantor to award to offer the floor; to recognize extend credit facilities concentration (oppositive of diversification) franchise; to rendering of; extension (crdito); title (minerao); mandate commercial concession mining concession public utility; quasi-public company assign; assignee; dealer; grantee; concessionaire settlement; reconciliation (BACEN) numerical conciliation to complete discovery close a business deal concluded and sent to concurrent concurrently scheme of arrangement; reorganization proceedings insolvent; legally incapacitated competitive bidding

- 33 -

concorrncia; licitao concorrente concretizao concretizar; promover (cesso) concreto (adj.) concurso concurso de credores concusso condenao; laudo; parecer condenado condenar condicionada condio de habilidade condio mista condio potestativa condio precedente; pr-requisito condio resolutiva condio suspensiva condies da ao condies estritamente cumulativas (Lei da S.A.) condies precedentes condies; prazos condicionado condizentes condizentes com condomnio condomnio aberto condomnio fechado condmino condutor conduzir (arbitragem) conexo (sistemas; terminal) confeco (roupa) conferncia (bens e direitos); transmisso conferncia de bens conferncia de bens e direitos conferncia de quotas conferir conferir confidencialidade conferir liminar conferir o direito de confiar confidencial configurar confirmar confirmar deciso confisso confisso de dvida confisso ficta confisso quanto matria de fato conforto adicional

bidding; sealed-bid tender; competitiveness competition; company consummation; completion (of a transaction) carry out; to seek to achieve material contest bidding; aiding and abetting composition with creditors; creditors' claims in bankruptcy proceeding graft award; advense judgment sentenced to sentence; to award contingent order normal leaving conditions mixed condition potestative condition condition precedent resolutory condition; dissolving condition supensive condition; condition precedent causes of action transaction at arm's length conditions precedent terms conditioned to consistent with with specifications co-ownership; condominium open-end condominium; open joint ownership closed-end condominium building occupant escorting officer; arresting officer (when a policeman) hold bridging garment manufacturing; clothing manufacture conveyance of assets and rights; transfer of assets and rights convenyance of the fixed assets transfer of assets and rights conveyance of quotas; transfer of quotas to grant; check conform confidentiality approving injunction to entitle rely on to be sealed to constitute; to tipify ratify; confirm to uphold a decision admission acknowledgment of indebtedness; acknowledgment of debt indirect confession judgment by default safety margin

confrontao das partes confrontado confuso; empasse; caos congelamento congressistas fisiolgicos conhecedores (gria) conhecer um pedido conhecer uma ao conhecido como ... conhecimento conhecimento areo conhecimento de depsito conhecimento de despacho conhecimento de embarque conhecimento tcnico conhecimento (ao, pedido) cnjuge conjunta ou separadamente conjunto de moldes para barras - diversas medidas conjunto de moldes para esferas __ mm. conjunto de moldes para __ tarugos (manual) conjunto de 5 cavaletes conjunto de 6 tanques em ao carbono conjunto moto redutor e rosca sem fim para fundio contnua conquistar; conseguir consagrado (adj.) consagrar consanginidade consecuo conselheiro(s) conselheiro substituto conselho consultivo conselho de administrao conselho de classe conselho de contribuintes conselho de sentena conselho deliberativo conselho fiscal conselho interministerial de preos (CIP) conselho nacional de poltica salarial conservao conservao simultnea considerada considerando que considerar consignao em juzo consignao em pagamento consignar consignar um voto de louvor a

equal adversary parties bordered (real state) gridlock; turmoil freezing swing-vote congressmen those in the know to hear a claim to take cognizance of an action; hear an action known as ____ plan; named for treasury secretary ... ordinary (proceedings); cognizance (kind of jurisdiction); (to) gain knowledge of (do despacho) airway bill (AWB) warehouse receipt; warehouse warrant acknowledge; be aware of; be informed bill of lading know-how hearing spouse jointly or severally mold set for bars - various measurements mold set __ mm sphere mold set for __ vises (manual) set of 5 workbenches set with 6 tanks in steel carbon motor reducer assembly and endless thread for continuos melting to derive well-received; recognized; acclaimed; time-honored to uphold consanguinity achivement; attainment councilmember; director(s) deputy councilmember advisory council; advisory board; consultative council board of directors; administrative council union council taxpayers council trial jury decision-making council board of auditors; audit committee Price Commission National Council on Salary Policy upkeep conference call adjudged whereas taking into consideration that; whereas clause (USA); recital (UK) entertain (hold in mind) deposit in court deposit in court; court deposits to document to state the company's thankfulness to

- 35 -

consistncia jurdica (sem) consolidao; fuso (A+B+C) consolidao das leis do trabalho consolidao de propriedade consolidado consolidar consorciado consrcio constantes de constituio (capital) constituio (empresas) constituda de constituinte constituir; formar S.A. constituir advogado constituir crdito constituir (obrigao) constituir sociedade constitutivo constrangimento ilegal construo civil construo em ao inox consubstanciar consularizar consulente consulta; pedido de cotao; sindicncia consultor consultor jurdico consultor de investimentos Consultor Geral da Repblica consultor jurdico geral consumao mnima consumidor; cliente consumidor de alta renda consumidor final consumo consumo relativo conta bancria negativa conta coletiva conta corrente conta corrente de livre movimentao conta de absoro conta de aes (ttulos) conta de aes que permite saldo negativo conta de caixa conta de caixa caucionada conta de compensao (em balano) conta de custdia conta de depsito

without color of right consolidation; ratification; almalgamation (soc.) Consolidated Labor Laws purchaser's title consolidated to consolidate; ratify; restate (contrato social, estatuto) consortium member conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos) included in formation of capital company formation; organization; incorporation; establishment composed of principal or client to incorporate retain an attorney collect create to organize a company; set up; establish a company; form a company; to set up a company establishing a legal fact duress coercion home-building construction in stainless steel to evidence; reflect the substance of; represent legalize requesting taxpayer inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia) adviser general counsel investment adviser General Counsellor of the Republic general counsel minimum charge consumer high-end customer end consumer excise intensity overdrawn account joint account act; joint omnibus acct checking acct (USA); current acct (UK) unblocked current acount adjunct account cash account margin account cash account pledged cash account memoranduns accounts custody cash account checking account; trust account (aes)

conta de depsito em garantia conta de despesas gerais conta de investidor em corretora para operao "on margin" conta de liquidao conta de lucros e perdas conta de movimentao bancria conta de participao no-societria conta de rateio conta de reserva conta de resultado conta de resultado pendente (ativo); deferido conta de resultado pendente (passivo) conta de ttulos no onerados conta escrita conta grfica conta margem conta no negativo conta no vermelho conta permitindo saldo negativo (valores mob.) conta prpria conta remunerada conta remunerada de depsito em garantia conta salrio conta suspensa conta vinculada conta-depsito contbil (adj.) contabilidade a nvel geral de preos contabilidade tradicional contabilizado contabilizar contador pblico credenciado contadoria do juiz contados a partir desta data contagem de mos contagem regressiva containers em chapa de ferro p/ refugos contaminado (capital) contanto que contar contar; confiar contar com contar com o assessoramento contas a pagar contas a receber contas primrias conteno de custos contencioso contencioso civil

escrow account overheads account margin account calculation of award profit and loss account current account; open account unincorporated sharing account clearing account reserve account income account (of a company) deferred charges deferred income unemcumbered securities account entry graphic account; memorandum account; control account; book account margin account overdrawn account the account is overdrawn margin account (securities) own-account trading (eurodollars) interest-bearing account; indexed account interest-bearing escrow account payroll account suspense account blocked account reserve account book general price level account administrative accounting; financial account (as opposed to cost accting) posted as to post; account for certified public accountant court treasury as from this date show of hands countdown containers in iron plate for scrap tainted inasmuch compute to rely on to have to be assisted by factoring; accounts payable receivables; accounts receivable first time placements cost containment litigation civil litigation

- 37 -

wire welding container answer; defense general denial answer answered by the defendant respondent to respond; to question; to challenge; answer the sense of the testimony (Dir. Proc.) temporary tighbening of loan credit pending matters on an ongoing basis ongoing concern to circumvent counterculture ondemand counterarguments to file counter-argument; to oppose statement of payroll deductions second draft (commercial); counter-arguments of one against whom an appeal has been filed (civil procedure) contra-notificao counternotice contra-partida (contab.) counterentry; issuance contra-proposta counter-bid contra-razes de apelao counterarguments contraditrio (que seja estabelecido o contraditrio) that the parties be given an opportunity to confront each other (adversary proceeding) contrair emprstimo to contract any loan contrafao; imitao (M&P) counterfeit; imitation; passing-off; infringement (M&P) contraprestao; remunerao consideration contrariar a lei to contravene the law contrariedade (Proc. Penal) defense's reply contratao de crdito externo raising of funds abroad contratada contractor; prime contractor contratante principal; contracting party (in construction, the owner) contratar (vb) to retain (servios); to contract a loan (emprstimo); hire (pessoas) contratar (seguro) take out contratar um emprstimo com o Banco Central take out from the bank a loan contratar/contrair emprstimo take out a loan; contract a loan contrato a termo futures contract contrato aleatrio hazardous contract contrato bilateral executory contract contrato cumulativo cumulative contract contrato de abertura de ... credit agreement contrato de abertura de crdito; contrato de financiamento credit facility agreement contrato de adeso adhesion contract; interfirm agreement; contract of concurrence; take it or leave it contract; shrink-wrap agreement contrato de administrao management contract contrato de apoio operacional practice support agreement contrato de afretamento charter party contrato de agenciamento de linha de subscrio agency line agreement contrato de arrendamento de bens de capital capital lease contrato de assistncia tcnica technical assistance agreement

contentor de solda em fio contestao (ru); defesa; manifestao rplica contestao por negao geral contestada contestante contestar contedo do testemunho, do depoimento contingenciamento contingncias pendentes continuamente continuidade contornar, no cumprir (deciso) contracultura (ir contra suas convices culturais contra-apresentao contra-arrazoado; contra-razes de apelao contra-arrazoar contra-cheque contra-minuta

contrato de associao joint venture agreement contrato de assuno de dvida agreement for the assumption of debt contrato de cmbio exchange contract contrato de cauo; contrato de depsito de aes escrow agreement contrato de cesso de sub arrendamento em garantia collateral sublease assignment agreement contrato de cesso e transferncia de aes share assignment and transfer agreement contrato de comodato freelease agreement contrato de compra e venda de aes share purchase agreement contrato de compra e venda de aes, promessa de compra e venda de aes e outras avenas agreement for the share purchase, share purchase commitment and other covenants contrato de compra e venda de estabelecimento goodwill purchase agreement contrato de concesso de linha de crdito a ttulo de adiantamento; contrato de financiamento advance facility agreement contrato de confidencialidade secrecy agreement contrato de constituio (soc.) acts of incorporation contrato de constituio de usufruto usufructuary agreement contrato de consultoria contbil accounting consultancy agreement contrato de consultoria de investimentos investment advisory contract contrato de cooperao tcnico-industrial tecnical-industrial cooperation agreement contrato de credenciamento de usurio registered user agreement contrato de custdia custodial agreement contrato de depsito de aes escrow agreement contrato de depsito em garantia guarantee deposit agreement; escrow agreement contrato de distribuio distributor/distribution agreement contrato de distribuio da produo production sharing agreement contrato de distribuio de ttulos underwriting agreement contrato de emprstimo loan agreement contrato de experincia probation contract contrato de fabricao sob encomenda custom-made manufacture agreement contrato de financiamento advance facility agreement; credit facility agreement contrato de fornecimento supply contract contrato de fornecimento de tecnologia industrial agreement for the supply of industrial technology contrato de futuros a curto prazo front contracts contrato de futuros a longo prazo back contracts contrato de garantia collateral agency agreement contrato de gaveta off-the-record agreement contrato de gesto de bens e/ou valores agreement for the administration of property and/or securities contrato de industrializao por terceiros manufacture by third parties agreement contrato de licena para explorao de patente patent license agreement contrato de licenciamento a ttulo oneroso remunerated license agreement contrato de licenciamento de marcas gratuito royalty-free trademark license agreement contrato de licenciamento de uso de marca trademark license agreement contrato de locao lease agreement contrato de mtuo loan agreement contrato de opo de compra de quotas option agreement for the purchase of quotas; quota purchase option agreement contrato de participao e compromisso de financiamento de capital de giro capital participation agreement and working capital financing commitment contrato de participao e garantia security and sharing agreement

- 39 -

contrato de participao nos custos contrato de penhor contrato de pr-financiamento para exportaes contrato de prestao de garantia contrato de prestao de assistncia tcnica contrato de prestao de servios contrato de promessa de mtuo contrato de repasse de emprstimo externo com outorga de garantia e outras avenas contrato de representao comercial contrato de risco contrato de servios tcnicos contrato de servios especializados contrato de sigilo contrato de trabalho contrato de trabalho por tempo indeterminado contrato de transferncia de aes contrato de transferncia de tecnologia contrato epistolar contrato martimo contrato no-aleatrio contrato para entrega de unidade industrial pronta p/ funcionamento contrato pluremo contrato principal (p/ abertura de conta) contrato social contratos com partes relacionadas contravalor contraveno contraveno sindical patronal contra-recibo contribuio contribuio Previdncia Social contribuio assistencial contribuio de aposentadoria contribuio para fiscal contribuio sindical contribuio sindical patronal contribuio sobre lucro (CSL) contribuio social contribuinte controladora controle controle acionrio controle acionrio da ... controvrsia contumcia processual convalidao convalidar conveno

cost-sharing agreement pledge agreement facility agreement collateral agreement technical assistance agreement service agreement; agreement for provisional services (temporrios) loan commitment agreement foreign loan onlending agreement with guarantee and and other covenants agency agreement profit-sharing agreement; risk contract technical service agreement specialized technical service agreement nondisclosure agreement employment contract employment contract for indefinite term share transfer agreement transfer of technology agreement letter agreement maritime agreement certain contract turn-key contract multilateral agreement account master agreement articles of association insider contracts equivalent misdemeanor; petty offense employer's union dues cross-receipt assessment social security contribution compulsory union dues pension contribution social insurance contribution union dues employer's union contribution contribution on profits social insurance; contribution; payroll; taxes; entitlement(s); payroll tax(es) taxpayer controlling control; monitoring; supervision share control interest in dispute contempt of court revalidation revalidate convention; agreement; pact; limitations to principles (acct)

convenincia advisability; appropriateness conveniente expedient; desirable; advisable; appropriate convnio convention; agreement; articles of agreement conveno convention; agreement; pact; collective bargaining agreement conveno coletiva de trabalho collective barbaining convention converso conversion conversao simultnea conference call converso de dvida em investimento debt conversion; equity conversion; debt equity conversion converso de dvida em projeto de preservao ambiental debt-for-nature swap converter (moeda) exchange into convertida na lei ... which become law No. ... convocao (em geral) summons; call; call notice (assemblia) convocar (assemblia) to convene; call; summon; to call upon someone coobrigados nos ttulos joint obligors for the securities cooperativa de crdito credit union coordenador geral global coordinator cpia autenticada/certificada certified copy cpia nica sole copy corpo de jurados The Jury correo monetria monetary restatement; monetary correction; restatement; inflaction adjustment; indexing; money value adjustment correo monetria de balano monetary correction of balance sheet correo monetria do capital capital restatement correo monetria pela legislao societria monetary restatement by corporate law corregedor (ria) magistrate Corregedor Geral da Justia Magistrate in charge of Administrative matters corrente chain letter corrente doutrinria school of thought correr por conta de to be for the accounts of corresponder a consist of corretagem brokerage corretor stock jobber; broker corretor com telefone no prego stock jobber corretor de cmbio; corretor de valores exchange broker corretor de mercadorias commodity broker corretor de seguros insurance broker corretor de valores exchange broker corretora; intermedirio; concessionrio dealer; securities firm corretora de seguro insurance brokerage company corretora de valores mobilirios brokerage firm cortadeira (serra dupla) cutter (double saw) cortadora de barras fabricao caseira bar cutter, domestic manufacturing cortadora de disco disc cutter cortadora de fios, caseira para cortar fio dimetro __ seal-pack pneumatic plasticizing machine, __ welds/hour cortadora de tarugos manual, caseira domestic manual vise cutter cortar to slash corte (arquit.) section corte/reduo em investimentos investment cutbacks corte transversal (naveg.) cross section costado de bombordo (naveg.) board side costado de estibordo starboard side cota fiscal tax installment

- 41 -

cota nos autos cotao de preos couvert artstico crach creche credenciado credibilidade creditar crdito crdito documentrio crdito em conta corrente crdito em liquidao crdito fiscal crdito habilitado crdito imobilirio crdito por devoluo crdito prmio crdito privilegiado crdito quirografrio crdito rotativo crditos de liquidao duvidosa credor hipotecrio credor pignoratcio credor quirografrio credor registrado credor; mutuante crescente especializao crescimento anmico criao de camaro criar coragem crime culposo crime de exploso crime de lesa-ptria crime de prevaricao crime doloso crime doloso contra a vida crime falimentar crime hediondo crime qualificado crise de liquidez critrio critrio de contabilidade critrio exclusivo de critrio poltico critrios de diversificao de carteira cronograma cronograma de eventos CTPS (Carteira de Trabalho e Previdncia Social) cubas de madeira revestida cuidados de manuteno

written annotation in the case record pricing cover charge name tag day care unit authorized; licensee (subst.); accredited (adj.); duly authorized, duly approved credit worthiness to credit on credit rating; mortgage money; claim; overdue receivables (acct) documentary credit credit held in; account with credits being collected through the courts; overdue receivables tax credit proven claim housing credit return credit credit premium privileged debt unsecured credit; general credit revolving credit bad debits mortgages mortgage creditor; pledge creditor unsecured creditor lender of record creditor; lender (Contrato de Empresa) developing expertise anemic growth shrimp farming to screw up; master their courage culpable crime crime of danger in the typical form of explosion! high treason crime of prevarication felonious crime malicious crime against human life bankruptcy crime; bankruptcy offense heinous crime crime aggravated by ...; specified offense liquidity shortage discretion accounting principles; policies at the exclusive discretion of; at the exclusive discretion option of (based on) political considerations diversification criteria time schedule; timeframe; time table for; performance forecast; schedule schedule of events work and Social Security Card coated wooden cubes storage instructions

cujo culpa culpa grave culpa leve culpa levssima culpar culposo (adj.) cumpra-se cumprimento de cumprimento (obrigaes) cumprir cumprir contratos ou clusulas contratuais cumprir e fazer cumprir cumprir pena cumprir sentena cumulao cumulado cumulativo cunhar cunho curador curador (defesa do consumidor) curador lide curador de massas falidas curial cursinho curso de administrao curso normal dos negcios curta metragem custas processuais custeio custo administrativo-financeiro custo contbil custo corrente custo de benefcio custo de capacidade custo de fabricao custo de financiamento custo de liquidao custo de reposio menos depreciao custo de vida custo empatado custo fixo custo histrico custo histrico nominal custo indireto custo por tempo de manuteno custo posto no destino custo total custo-hora custos administrativos baixos custos; despesas

whose fault; negligence gross culpa ordinary culpa slight culpa to fault culpable; involving negligence abide by the compliance with performance comply with to perform; fulfill; comply with cause compliance with to do time to pay a judgment joinder coupled (with) cumulative; accrued to coin; exalt (cunhar uma palavra) seal; mark; stamp curator (museus); conservator (falncia); guardian (menores) consideration consumer (defense advocate) court-appointed curator conservator of bankrupt estates; curator of bankrupt estates appropriate cram school business administration course ordinary course of business short run film court costs funding; financing; defraying overhead cost accounting cost; book cost current cost cost-effective capacity cost actual cost cost of funds liquidation cost actual cash value cost of living; living expenses sunk cost sunk cost historical cost nominal historical cost overhead downtime cost landed cost full costing; all-in costs hourly fee low overhead costs costs

- 43 -

custos diretos/variveis custos fixos custdia custdia fsica custodiante custodiar

prime costs; variable costs fixed costs custody; safekeeping safe custody custodian to hold in custody

D+1 d nova redao a dispositivos

next-day-funds provides new wording for certain provisions; and provides for other measures d outras providncias and makes other provisions d suporte/base underlying dao em pagamento payment in kind; dation in payment dados da prioridade unionista number and date of the original application dados exclusivos proprietary date dados numricos data dados reais em terra ground truth data dando prosseguimento aos trabalhos proceeding with the works dano damage danos diretos direct damages danos emergentes incidental damages danos fsicos injury to person danos indiretos indirect damages danos imprevistos consequential damages danos materiais damage to property; substantial damages danos morais pain and suffering; real injury (see Black's) danos morais e materiais moral and property damages danos prefixados liquidated damages danos; prejuzos emergentes actual damages; compensatory damages dar baixa to write of dar continuidade to proceed with; to continue with dar direito a to entitle dar efeito suspensivo stay dar f to certify; to bear witness dar origem a give rise to dar preferncia to afford preemptive right dar provimento ao agravo to grant an appeal dar quitao to give acquittance for dar testemunho to bear witness DARF (documento de arrecadao de receitas federais) Federal Revenue Collection Document data base base date data da implementao da garantia de prioridade date of application for continuation in part in the country of origin data de amortizao repayment date data de balano as of/at the date of data de colocao closing data de corte cut-off date data de desembolso advance date; disbursement date data de fechamento de cmbio date of closing of exchange data de lanamento pricing data de processamento (prdt) production date data de validade (prdt) shelf-life data de vencimento due date; maturity date data de vigncia effective date data mxima de ... at the latest on ... data mxima vnia with all due respect datado da mesma data deste instrumento of even date herewith

- 45 -

dativo DCN (Dirio do Comrcio Nacional) DER (Depsito Especial Remunerado) de acordo de acordo com de acordo com a lei de acordo (no final do instrumento) de acusao de como assim o disseram de cujus de direito privado de direito pblico de forma eqitativa de forma tal que de oficial de ofcio de plano de pleno direito de pleno jure debnture conversvel debnture escritural debnture(s) debenturista dbito civil dbito garantido afetado decadncia decadncia (perda de um direito processual) decadencial (adj.) decapagem (met.) decidir decidir (uma questo) decido dcimo-terceiro salrio deciso; deliberao deciso; laudo; adjudicao deciso (1 instncia) deciso (2 instncia) deciso (3 instncia) deciso arbitral deciso de juiz

deciso de plano deciso irrecorrida deciso irrecorrvel deciso monocrtica deciso por maioria de votos deciso publicada em separado (Dir. Proc.) deciso transitada em julgado deciso; deliberao

court-appointed (curador dativo) Journal of the National Congress (in US - The Congressional Record) special interest-bearing acknowledge and agreed; we agree (no final de instrumento) in compliance with under; as mandated by law we agree; I (we) acknowledge receipt and agree to the terms charges; accusation; plaintiff nothing else was stated the deceased of private law; private company government company; of public law as equitably appropriate as a result; so as to on oner's own initiative and authority; voluntary on its own initiative and authority; voluntarily immediately; forthwith operation of law, by; ipso jure; legally according to the law convertible debenture book debenture debenture(s) debentureholder tort guaranteed affected debt statute of limitations; erosion (deteriorizao) loss of a procedural right; lapse preclusive pickling to come to a decision regarding decide on; resolve my decision follows (judge) 13th salaries resolution (in meetings) award judgment (municipal); verdict (criminal); sentence (penalty) decision (state) decision (supreme) arbitration award 1st instance judgment (municipal) verdict (criminal) setence (penalty) 2nd instance decision (state) 3rd instance decision (supreme) decision made without hearing the parties unappealed decision unappealable decision first-instance decision; 1st instance decision majority decision slip opinion final and unappealable resolution (in meetings)

decises empresariais declarao declarao a menor declarao praa declarao cadastral declarao de alienao de participao societria declarao de bens declarao de dependncia declarao de desimpedimento declarao de despacho aduaneiro declarao de imposto de renda (PF) declarao de imposto de renda (PJ) declarao de renda declarao de renda conjunta declarao de renda em separado declarao de voto vencedor declarao e garantia declarao em duas vias declarao equvoca declarao inexata declarao juramentada declarao oficial declaram e garantem declarante promitente declarar a menor (lucros) declarar renda decompilao decompilado decomposio decorrentes decorrer decorrer de decretao decretao de falncia decretar falncia decreto decreto executivo decreto-lei dcuplo decurso de prazo decurso de prazo contratual decurso de tempo dedetizao dedetizar dedutvel de imposto (adj.) deduzido defasagem defeito (de material e fabricao) defensivos agrcolas defensor dativo deferido (adj.) deferir

business decisions representation; statement understatement public announcement settlement of record statement of disposal of corporate interest statement of assets; profit and loss statements; estate tax return statement of the facilities clearance certificate customs clearance certificate income tax return personal tax return tax return joint return separate return concurring opinion representation and warranty statement in duplicate misrepresentation mistatement affidavit; sworn statement affidavit represent and warrant committing declaror to understate (profits) to report income reverse-compliance reverse-complied breakdown (interest rate) resulting therefrom lapsed arise from ruling adjudication of bankruptcy petition in bankruptcy ruled decree executive order decree-law factor of ten lapse of time; statute of limitations; time barred during effectiveness hereof lapse of time fumigation to fumigate tax-deferred minus gap; shortfall defect crops protection products court-appointed defense attorney granted; conceded; approved to grant

- 47 -

defesa deficincia dficit dficit oramentrio definio geral definitivo deixar de delegao delegao de poderes (marketing) delegacia da Receita Federal delegacia de estrangeiros delegacia de polcia delegacia regional da Receita Federal delegacia regional de So Paulo delegado de polcia delegado presidente delegar deliberao (AGO/AGE) deliberaes sociais deliberar delintamento delito delpol demanda demanda no atendida demanda para os ttulos em questo demandante demisso demisso por extino de cargo demisso por justa causa demisso sem justa causa demisses em massa demissionrio demitir (vb)

demitir-se; resignar-se demonstrao consolidada demonstrao contbil demonstrao da conta de lucros e perdas demonstrao da conta de resultados demonstrao das origens e aplicaes e recursos demonstrao de lucros retidos demonstrao de mutaes patrimoniais demonstrao de resultados demonstrao de resultado de exerccio demonstrao dos lucros ou prejuzos acumulados demonstrao(es) demonstraes financeiras demonstrativo de conta de lucros e perdas demorado

answer; plea; defense shortcoming accrued loss; shortfall budget deficit general statement (of relationship principles) firm refrain from; to fail to remanding empowerment Federal Revenue Officer police registry office for foreigners police precinct Federal Revenue Regional Office So Paulo Regional Office police precinct chief; precinct chief police chief delegate; remand (Rosenn) resolution; to resolve corporate resolutions to transact business (em reunio); resolve; decide ginning offense price station; price precinct claim; litigation; prosecution excess demand book demand claimant dismissal; lay-off; resignation; termination; severance redundancy dismissal with cause dismissal without cause sweeping layoffs retiree to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance to resign consolidated statement accounts profit and loss statement income statement statement of origin and appropriation of funds; source and application of funds statement (funds statement) appropriation account statement of changes in financial position income statement; profit and loss statement income statement accrued profit and loss statement statement(s) financial statements profit and loss statement time consuming

dentro de 10 dias contados de dentro do prazo de 60 dias aps ... denominao social denominado denncia; taxa; encargo; acusao criminal denncia (Dir. Proc. Penal) denncia cheia denncia condicionada denncia expontnea denncia vazia denunciao lide denunciao caluniosa denunciado denunciante denunciar (vb) denunciar lide departamento departamento de rendas mobilirias departamento pessoal dependncia(s) depende de depender deperecer depoente depoimento depoimento pessoal depor (vb) depositar depositrio depositrio de aes depositrio de documentos ou livros depositrio fiel depositrio infiel depsito depsito a prazo depsito a ttulo de cauo depsito vista depsito alfandegado pblico depsito elisivo depsito em garantia depsito especial alfandegado depsito judicial deprecado deprecante (carta precatria) depreciao depreciao real depreciar

within 10 (ten) days from within a period of 60 days after ... corporate name; company name operating under the name of charge; denouncement; denunciation; termination (contrato) information; charge; accusation; indictment; denunciation; filing for public land eviction good cause eviction for good cause eviction without cause; voluntary revelation/disclosure (voluntary admission or confession by someone who did not pay tax, etc.) eviction rights; the lessor's right to repossess the leased property without stating reasons third-party practice; third-party summons malicious prosecution third-party defendant third-party plaintiff to terminate (contrato) to implead office Dept. of Independent Worker's Earnings human resources departament premise(s); establishment(s) hinge on contingent with (to be) to decline; perish; extinguish deponent testimony personal deposition to render a deposition; to depose to apply for registration; to file with; file for registration of a trademark (marca); post to an account (em conta) depositary; custodian; bailee; escrow agent escrow agent depositary depositary breach of duty; negligent bailee; unfaithful depositary inbreach of duty; faulty bailee warehouse; deposit; security deposit (aluguel) time deposit escrow account; collateral account call deposit; demand deposit public customs warehouse preventive deposit escrow special customs warehouse bond; court deposit; judicial bond; deposit in court (black's) the judge to whom a precatory letter is addressed petitioner depreciation; write-down actual depreciation detract from the value

- 49 -

depreciar substancialmente deputado derivado de petrleo derivados derrubar a inflao desacato desacato autoridade desafetao desaforamento

desgio; abatimento desapropriao desarquivar (vb) desbobinador de papel desbobinador p/ fita gomada descabido descanso semanal remunerado (DSR) descaracterizar descaroamento descendentes (em testamento) desclassificao da infrao descoberto desconcentrao desconsiderao da personalidade jurdica desconsiderao de personalidade da empresa

desconstituio (obrigaes) desconstituir a separao patrimonial desconstituir obrigao descontar desconto de ttulos desconto fiscal; restituio descredenciamento; impedimento (diretos); recusa (juiz) descrito, caracterizado e confrontado descumprimento desde logo desde que desdobramento desdobrar desejar desembarao desembarao aduaneiro desembargador desembolso

to materially detract from; to materially detract depreciate congressman; deputy; representative oil products by-products to whip inflation contempt contempt of court withdrawal from public access and use dismissal a) change of venue (when on court dismisses a case for renewal to another court) b) dismissal with prejudice (when the claim cannot be brought again) dismissal without prejudice (when the claim may be brought again, having been dismissed prior totrial on the merits) discount; selling concession expropriation (sem compensao); condemnation (com compensao) to reactivate a case; to reopen a case paper unwinding unwinding for gummed tape unreasonable remunerated weekly day off to change and therefor no longer to be subject to grinding issue reduction of the charge overdraft diversification disregard of corporate entity; piercing of the corporate veil "piercing the corporate veil"... means piercing the protection of the corporation to have access to assets of the individuals who have interest in the corporation, who own it, to seize assets dissolution pierce the corporate veil; disregard the legal entity; "disregard" doctrine dissolve obligation to cash; to redeem (duplicatas) cashing of drafts tax rebate disqualification; cancellation of; accreditation identified, described and delimited failure to comply forthwith provided that breakdown (estatsticas); splitting (aes) give details; to break down (as statistics); split (shares) to intend to clearance clearing through customs superior court judge; appeals court judge; judge of high court; associate justice outlay; disbursement; advance

desembolso de capital inicial desempatador desempatar desempenhar desencaroar desenho (em direito autoral) desentranhar desenvolver deserto deserto (adj.) deserto (um recurso) desestatizao desestatizar desestmulo desfalque desfavor (em desfavor de) desfazer uma obrigao desgaste normal desgaste pelo uso normal desdia designao de julgamento designar data para desigualdade desimpedimento desimpedir desinvestimento desistncia; extino de caso desistncia das negociaes desistncia de desistncia do feito desistir desistir da ao desistir da apelao desistir de um contrato desistir de um pedido desistir de uma ao desleal desligamento desligar desligar de funo deslocamento desmembramento desmembrar desmobilizao de ativos desmonetizao; securitizao desmontado desmonte desocupao desocupao (do imvel) desocupar

initial cash outlay the third arbiter; the tie-breaker to break a tie carry out his activities; engage in activities grinning character to separate (a case) to conduct one's activity; carry out (the management activities) abandoned (an appeal can be considered deserto) vacated an appeal is vacated (becomes null and void) due to failure to meet procedural requisites denationalization; privatization to return to the public sector; to "bring" public (Business Week) disincentive embezzlement to the detriment of to dissolve an obligation wear and tear normal wear and tear (except) negligence scheduling of judgment set a date for inequality vacation vacate divestiture discontinuance; relinquishment; waiver withdrawal from the negotiations withdrawal of withdrawal from the case to waive; give up; to discontinue; to forgo withdraw; to discontinue proceedings to withdrawal the appeal to desaffirm a contract to discount a request to discontinue a proceeding unfair withdrawal; separation discharge from professional duties at discharge from professional duties at roaming subdivision; land parcelling (de terras) to separate sale of assets demonetization CKD (completely knocked down) blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual) vacancy vacancy of the property vacate

- 51 -

despachante despachante aduaneiro despachar com juiz despacho despacho aduaneiro despacho com juiz despacho de mero expediente despacho definitivo despacho denegando ou no seguimento de recurso despacho interlocutrio despacho judicial despacho liminar despacho ordinatrio despacho saneador dispararam despedida arbitrria despencar despejar despejo; evico despesa acessria; encargos acessrios despesa administrativa despesa com mdicos e dentistas despesa com mudana despesa de representao despesa de subsistncia despesa desembolsada despesa eventual despesa financeira despesa operacional despesa ordinria despesas despesas administrativas despesas gerais despesas gerais indiretas desprezar (alternativa) desprovido de desprovimento desregulamentao dessa forma destacar destacar capital destacar um valor (carta de crdito) destaque; destinao deste destilador destilador de gua destinao destinado a destinar (vb) destinar-se destinatrio

forwarder; forwarding agent; expediter; go-between; intermediate agent; broher customs forwarder meet with the judge in chambers order customs clearance private audience with judge routine order final order writ of certiorari interlocutory order order; customs clearance order a mere procedural decision within a case corrective decision sky-rocketed arbitrary dismissal to take a nose-dive to dispossess; to deprive; to strip (of possession) eviction; ejectment ancillary charge overhead medical and dental care expense moving expenses business entertainment expense living expenses out-of-pocket expense non-recurrent charges interest expenses business expense; operating expense recurrent charges; recurring charges outlays clerical expenses overhead overheads shun devoid of denial deregulation accordingly point out; to withdraw (from total face value) to allocate capital to withhold an amount allocation (capital); motion (Cmara Deputados) here distiller waster distiller allocation earmarked; intended for to allocate; to earmark to be earmarked addressee

destino destituir desvalorizao; depreciao desvalorizar desverticalizar desviar desvio desvirtuar deteno; pena de deteno detentora deter (quotas) determinao determinao de lucros determinaes de cdigo determinar em contrrio deve voltar a obedecer devedor hipotecrio devedor principal devedor; muturio; tomador dever de diligncia devido (adj.) devoluo devoluo de depsito judicial devoluo de imposto devoluo de prazo devoluo de preo devolver o imvel dexindexao dia alternado dia bancrio dia civil dia corrido dia decorrido dia do ano civil dia imediatamente anterior ao da presente dia santificado dia til dimetro do disco diria dirio Dirio da Justia (DJ) Dirio da Unio Dirio Oficial da Unio (D.O.U) Dirio Oficial do Estado (D.O.E) dias consecutivos dias corridos dias de antecedncia dica difamao diferena a maior; saldo diferena a menor

disposal withdrawal; dismiss; remove from office depreciation to devalue; depreciate to downsize to siphon off/out misuse; diversion; depletion; drain (currency, gold) to misrepresent; misstate; pervert; denature; discharacterize; adulterate; distort; diminish; belittle imprisonment disposal own; to hold (shares) resolve profit assessment codal articles unless the ...; clearly indicates the contrary shall once again be subject mortgagor primary obligor borrower; debtor duty of diligence owing; outstanding; payable; due refunding; remanding (processo) refunds an court deposit tax refund reestablishment of term in a proceedings due to good cause rebate deliver to lessor in te same condition received by lessee deindexation intermittent day banking day calendar day; civil day consecutive day days elepsed (USA) calendar day for the day immediately preceeding this date religious holiday business day (USA); working day (GB) disc diameter per diem daybook; ledger; logbook; journal (contab.) Court Gazette; Justice Gazette Federal Gazette Official Gazette of the Federal Executive Official Gazette of the State calendar days consecutive days prior written tip; tipster (quem d a dica); tippee (quem recebe a dica) defamation; slander; libel balance shortfall

- 53 -

diferena salarial com paradigma diferenas a pagar diferenas de ndice diferenas salariais diferentemente diferido diferimento dificultar difuso digno diferido diferimento; dilao; prorrogao; concesso (crdito) dilao dilao probatria diligenciamento diligncias diminuio diminuio de ativo diminuir perdas dinmico dinherama dixido de silicone (farm.) diplomado em letras direito a um crdito futuro direito adjetivo direito adquirido direito autoral; direito de reproduo direito comparado direito compensatrio direito consuetudinrio direito creditrio direito de compensao direito de evico direito de garantia direito de preferncia direito de garantia direito de livre iniciativa direito de participao direito de preferncia direito de propriedade industrial direito de recesso direito de recurso direito de reembolso direito de regresso direito de rplica direito de reproduo; direito autoral direito de reserva direito de reteno

comparative wage difference pay differences in index differences salary differences due to conversely deferred charge deferral to hinder disclosure worthy deferred deferral; deferment; extension deferment; postponement probational deferment expediting; follow-up verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process dilution (ativos); depression (ativos) dilution of assets depress damages energetic money bonanza silioon dioxido bachalor in liberal arts reversionary interest adjective law vested right; grandfather's rights copyright comparative jurisprudence countervailing duty customary law credit right right of set-off covenant of quiet enjoyment security interest first option; first refusal; pre-emptive right (subscrio); right of first refusal (aquisio) security interest freedom of enterprise ownership interest first option; right of first refusal (aquisio); preemptive right (subscrio) industrial property right right to withdraw right of recourse recourse; right of recovery right of recourse; right of set-off right of rebuttal; right of rejoinder copyright key money lien

direito de seqela direito de subscrio direito de sucesso direito difuso direito escrito direito eventual direito inalienvel direito lquido e certo direito material direito objetivo direito patrimonial direito positivo direito probatrio direito processual direito real direito real sobre bens mveis direito regressivo direitos adquiridos direitos alfandegrios compensatrios direitos antidumping direitos antidumping definitivos direitos antidumping provisrios direitos autorais direitos creditrios direitos creditrios de exportao direitos de licena hereditrias direitos de participao direitos de propriedade direitos de reteno direitos de reverso caucionados direitos minerrios diretiva diretor diretor com conflito de interesses diretor de mesa diretor diretor estatutrio diretor-executivo; diretor-presidente diretor-superintendente diretoria diretoria do Banco Central diretoria executiva diretrizes dirigente dirigente sindical dirimir discagem discordante (adj.) discreto

right of pursuit subscription right right of survivorship natural right statute law contingent right inalienable right; indefeasible right unquestionagle right substantive law natural law asset interest statutory law law of evidence procedural law in rem right security interest in assets collection right grandfather's right countervailing duties antidumping duties definitive duties provisional duties author's rights credit rights export credit rights grandfathered licenses equity interest proprietary interest liens pledged recovery rights mining properties management strategy chief officer; executive officer; officer; director interested officer presiding officer employed director; hired director director appointed pursuant to the bylaws chief executive officer (CEO); managing director; director president; president (reunio) managing officer; managing director; director superintendent executive; committee; board; board of directors; executive officers; executive board; executive body; director-officer Board of Governors. The Board of Governors of the Central Bank of Brazil executive committee guidelines manager union leader settle dial-up dissident; dissenting discrete; discreet

- 55 -

discricionaridade discriminao de preos discusso judicial dispensa dispensar (vb) disponibilidades disponibilidades financeiras disponvel disposio disposio transitria dispositivos disposto a dissdio coletivo dissoluo dissolver o contrato disposies disposies transitrias dispositivo distinto de distrao (desvio) distrato distrato de locao distrato social distribuio distribuio de justia distribuio de lucros distribuio de trabalhos distribuio por dependncia distribuidor distribuidor da justia federal distribuidor de aes; concessionrio distribuidor de ttulos distribuidora de ttulos e valores mobilirios distribuidores forenses distribuir distribuir em juzo distrito da culpa distrito policial diuturno divergncia divergente diversas vias dvida dvida ativa dvida ativa da unio

dvida atribuvel dvida de valor dvida elegvel

leeway price discrimination litigation dismissal; waiver; discharge (pagamento) to waive; to dismiss; to discharge available funds; cash availabilities available cash cash discharge (de resduos); willingness temporary provision device to be willing collective bargaining liquidation; winding up to terminate the contract provisions temporary provisions device; gadget; provision separate from misappropriation termination; articles of dissolution termination of rental contract; dissolution of lease articles of dissolution aftersale (marketing) meting (out) of justice profit allocation assignments distribution to a specific court; petition for distribution to a specific cout stock dealer; dealer (auto) federal court distributor dealer underwriter securities dealership court distributors distributes (unidades); allocate (inteiro); apportion to distribute to court; bring against; file district where charged or indicted (penal law) precinct long-lasting conflict divergent; conflicting multiple counterparts obligations; debt outstanding debt; accounts receivable; debt posted as collectible; executable tax debt; federal collectible debt; federal debts payable executable tax debts; is owed to the federal government and formerly recorded as a collectible debt, usually after being unpaid for some time, as taxes attributable debts adjustable cash debt qualified debt

dvida externa dvida lastreada dvida lquida e certa dvida pecuniria dvidas ativas e passivas dvidas de recebimento duvidoso dividendo dividendo antecipado; dividendo intermedirio dividendo cumulativo dividendo fixo dividendo obrigatrio dividendo prioritrio dividendo provisrio dividendos de acesso diviso de tarefa divisibilidade das disposies divulgao de informaes divulgao; revelao; evidenciao (contab.) divulgar dizentes com do comrcio do conhecimento, informao ou no entender do que dou f doao dobradeira manual documento de confirmao de transao documento de constituio doena profissional dlar ouro dolo doloso domiclio domnio donatrio dossi; arquivo dotao oramentria douta curadoria doutrina doutrinador DSR (descanso semanal remunerado) duodcimo dupla cidadania dupla velocidade motor duplicata duplicata a pagar duplicata a receber duplicidade de pagamento duplo fundo (naveg.) duplo grau de jurisdio duradouro durante a vigncia de

foreign debt; external indebtedness secured debt certain and undisputable debt fixed cash debt outstanding debts and credits bad debt dividend interim dividend cumulative dividend fixed dividend compulsory dividend priority dividend interim dividend stapled stocks (LF) work breakdown severability reporting disclosure; publicity release to the public; to report referring to commercial employee to the best, information and belief of which I hereby certify endowment; bequest; donation; gift manual folding machine confirmation letter incorporation document occupational disease; occupational injuries dollar with gold clause (a standard for maintaining value of certain foreign insurance policies) criminal intent; fraudulent intent; malice; willful misconduct; deceit felonious; fraud; mens rea domicile (company); primary residence equitable ownership (til); full title; ownership; useful title donee; recipient file; docket; brief appropriation Guardian Ad Litem books of authority; legal writing; doctrine; jurisprudence; authority commentator; jurist remunerated weekly day off estimated tax prepayment dual citizenship double speed motor trade acceptance bill accounts payable (trade) accounts receivable (trade) paid twie; double payment; overpayment bottom plating appealable at 2nd instance longlasting for the term of

- 57 -

durante o prazo de

for a term of ___ days

e ainda e d outras providncias e, para constar E, por estarem assim justas e contratadas, assinam as partes... E.R.D. (expedir, registrar, distribuir) (espero receber deferimento) E.S.N.P. (e sendo necessrio provar) E.T. (em tempo) economia de escala economia em crise; declnio economia informal economia mista economia outrora enfraquecida economia planificada economia popular economias cessantes econmico; financeiro edificaes em construo edital edital completo edital de concorrncia edital de convocao (AGO) edital de licitao; concorrncia editar (vb) (leis) efeito devolutivo efeito suspensivo efetivao efetivar; executar; efetuar; realizar efetividade (registro); vigncia efetivo egrgio elastrio (fig) eleitos para um perodo de ___ anos elemento de conexo elemento do ativo elemento do ativo/passivo elidir eliminar a inflao eliso de tributos eliso fiscal em aditamento a em alta em andamento em atraso em baixa em bases comutativas em bases correntes em bases puramente comerciais

and further and makes other provisions in witness whereof witness whereof 1) to be issued, registered and distributed 2) expecto to receive granting and if necessary will prove postscript scale slumping economy underground economy quasi-public once-staggering economy command economy; controlled economy; planned economy welfare loss of earnings equity flow; cash flow construction in progress public bidding; public notice public announcement invitation to bid; public notice call notice; summons notice invitation to bid; call for tender; request for proposal (RFP) enact remanding supersedeas; suspensive effects consummation; to be given tenure carry out effectiveness actual illustrations; distinguished concordata elected for a term of office of ___ years connecting factor asset item item supress to put an end to inflaction tax avoidance tax avoidance as an addendum to pullish in progress; in process; under way in arrears bearish on an arm's length basis on a pay-as-you-go basis on an arm's length basis

- 59 -

em benefcio em benefcio de ____ em cada caso especfico em conluio em conseqncia de contrapartida (em) em contraprestao por ... em contratos em cumprimento em curso em decorrncia de em epgrafe em execuo em exerccio (adj.) em face de em favor de em f pblica em flagrante em forma pblica, por instrumento pblico em funcionamento (adj.) em harmonia com em litgio (adj.) em nome de em oposio a em pleno efeito e vigncia em pleno vigor e efeito em prejuzo/detrimento em produo em qualquer outro lugar em regime de competncia em seguida; de imediato em testemunha da verdade em testemunho do que em todos os seus termos em ltima instncia em vigor em virtude de embarcador embargado embargante embargo embargo arrematao embargo execuo embargo sentena embargo de declarao embargo de divergncia embargo de execuo de sentena embargo de terceiro prejudicado embargo infringente embargo infringentes dos julgado

for use in behalf of ____ on a case by case basis in collusion with as a result of return (in) in consideration for (services) in every contract in fulfillment of in progress; to be under way resulting from; as a result of in caption in progress; on the way acting; in office (councilmembers); existing officers (directors) in light of to deposit with under seal in flagrante delicto (in the acto, caught red-handed) under the seal operating in a manner consistent with threatened on behalf of; as agent for challenging in full force and effect in full force and effect at the expense of on stream elsewhere on the accrual basis of accounting; accrual method forthwith as witness of the truth as witness whereof in its entirety ultimately prevailing legislation; in effect; in force by reason of shipper respondent movant; defendant motion; appeal; plea; injunction motion to stay judicial sale motion to stay execution motion to modify judgment motion to clarify; motion for clarification of judgment; petition for clarification request for resolution of conflict in decision; motion (because of split decision) respite third-party defense motion for en banc rehearing; motion to reverse or annul request for reconsideration

embargos de devedor embargos de divergncia embargos de terceiro prejudicado embarque de mercadorias embutido emenda emendar emendas oramentrias ementa ementa de sentena eminentes ministros/colegas emisso primria emissor; emitente; sacador; patrocinadora emissora emitente emitir emitir cheque emolumento empossar (um Ministro) empate empate de votos empate na votao empenhante empilhadeira empossar (um Ministro) empreendimento empreendimento conjunto empregado avulso empregado estvel empregado que ganha horas extras empregado que no ganha horas extras empreguismo empreitada(o) empreitada global empreiteiras(os); fornecedores empresa empresa coligada empresa comercial exportadora empresa de auditoria e contabilidade empresa de avaliao empresa de capital aberto (ao pblico) empresa de capital fechado empresa de capital fechado (ao pblico) empresa de fachada empresa de fundo de quintal empresa de gaveta empresa de operaes financeiras empresa de prateleira empresa de servios pblicos empresa em atividade/funcionamento empresa estadual

motion to stay collection; filed by the debtor appeal; divergence appeals third-party defense; third-party intervention shipping of goods embedded amendments amend budget amendments summary; headnote docket distinguished brethrens maiden issue issuer; drawer broadcaster maker; issuer (notes) to draw against; to issue to write a check fee invested in office draw; standoff tie vote tie pledgor downstacker invested in office endeavor joint venture; joint undertaking freelance worker employee with tenure non-exempt employee exempt employee spoils system contract work; contract job full-job contracting contractors company; corporation associate company trading company accounting firm corporate appraisers open corporation closed corporations closed corporation brass plate; shell company cottage industry off-the-shelf company corporate finance operao off-the-shelf company; shell company public utility company going concern state company (it is conceivable that there might be a "state stateowned company"!!!)

- 61 -

empresa estatal/pblica empresa familiar empresa fantasma empresa filiada/associada empresa holding/controladora empresa jornalstica empresa paraestatal; autarquia empresas poluidoras empresas prestadoras de servios pblicos empresas pblicas empresarial emprstimo emprstimo auto-liquidvel emprstimo colateralizado emprstimo de emergncia emprstimo de pessoal emprstimo entre empresas coligadas emprstimo que gera receitas/resultados emprstimo que no gera receitas emprstimo sindicalizado emprstimo-ponte encaminhamento encaminhar (vb) encargo remuneratrio encargos encargos acessrios encargos sociais encerramento de atividades encerramento de opes encerrar encerrar suas atividades encher os bolsos endereo para correspondncia endividamento endossante endossatrio endosso endosso em branco endosso em preto endosso pignoratcio endosso sem regresso enfatizar menos engenheiro(a) engenheiro agrnomo engenheiro de petrleo engenheiro mecnico enlace enquadramento enquadrar enquanto parte enquanto permanecerem devidos enriquecimento ilcito

government-owned; held company; state company family-controlled company dummy corporation affiliated company; associated company holding press and broadcasting company parastate company; autonomus government entity polluting companies utilities government-owned companies negotiation (issue) loan defeased loan collateralized loan standy-by loans secondment intercompany loan performing loan nonperforming loan syndicated loan bridge loan routing to route; to forward; to send; to submit compensation fee charges ancillary charges payroll charges discontinuance of activities delivery of options to be closed; conclude (a suit); complete (instruo) discontinue its activities line their purses mailing address indebtedness endorser endorsee endorsement; secondment (proposta em reunio) blank endorsement full endorsement; nominal endorsement; special endorsement pledge endorsement qualified endorsement; endorsement without resource downplay engineer agronomist engineer specialized in oil mechanical link classification to classify; consider; qualify; include; indict, charge; fall under so long as it is a party to pending settlement unjust enrichment; unlawful enrichment

entender aplicvel entender que entendimentos entidade aberta de previdncia privada para fins lucrativos entidade de direito pblico interno entidade de previdncia privada entidade governamental entidade notificada entidade sem fins lucrativos entidades de caridade fantasmas entrada de recursos entrada/sada dimetro entrada em vigor entrar em concordata entrar em vigor entre (duas pessoas, etc.) entre (trs ou mais) entre os.../eles... entre outros entrega fsica entrega rpida de mensagem entregar (vb) entreposto entreposto aduaneiro entreposto industrial entresafra enunciado n envidar enxugamento enxugar enxugar a economia poca equilbrio oramentrio equipamento para solda em p equipamentos equiparao salarial equiparar equipes de atuao no mercado de derivativos equipe de vendas equipes econmicas equivalncia cambial equivalncia patrimonial equivalente a ... erva daninha esboo de partilha esbulho possessrio; turbao escalo escamas escndalo do oramento escapar

consider applicable to think discussions; constructions open private pension plan companies operated for profit state-owned company private pension fund instramentality notified body nonprofit entity dummy charities inflow diameter inlet/outlet effectiveness to be placed in receivership take effect; to come into force between among including those of ... including, but not limited to, inter alia physical delivery swift message to surrender; to tender (securities); hand over (imvel) warehouse bonded warehouse industrial warehouse off-season; slump period statement to exert; to exert theis best efforts to; endeavor theis best efforts to downsizing; downscaling to turn around an economy to streamline the economy at the time budget balancing powder welding equipment equipment salary equation; salary parity to hold equivalent; equate derivatives teams salesforce economic teams exchange parity equity accounting; equity adjustment equal to the lesser weed draft of distribution adverse possession; wrongful possession; seizure of illegal possession echelon scale budgetgate wingle of

- 63 -

esclarecemos inicialmente escolaridade escopo

first we would like to explain that education purview (purview is also the main, enacting clauses of a statute or law) escoramento (naveg.) support escria (met.) slag escrevente clerk; court reporter escrevente autorizado authorized clerk escrevente habilitado qualified clerk escritas accounts of a company as a whole escritura deed; indenture escritura de cesso deed of assignment escritura de compra e venda deed of purchase and sale escritura de emisso deed of issue escritura de participao shopping share escritura pblica de declarao unilateral de vontade public deed of unilateral declaration of will escriturao bookkeeping escriturao/livro contbil accounting book escriturao mercantil commercial accounting escriturar to post; keep record escrivo (Cartrio de Notas, Frum) head clerk; court clerk; notary public escuta (em lugares) bug escuta telefnica wiretapping espectofotometro de absoro atmica atomic absorption spectrophotometer espectofotometro de emisso tica optical emission spectrophotometer espao areo air space espao para assinatura signature panel espalhado strung across especial upgraded especialista; perito em urbanismo urban expert espcie; natureza character espero que I trust that expect (no futuro) esprito empreendedor entrepreneurship esplio estate esquema de circulao flow diagram or street esquema de manipulao do oramento budget-rigging scheme esquema de pagamento payment schedule essencialmente materially esta lei entra em vigor na data de sua publicao this law takes effect on the date of its publication estabelecer to fix the agenda; witnesseth estabelecer de comum acordo mutually agree estabelecimento de foro laying of venue estabilidade guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos) estadia subsistence 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 tampo estagflao estagirio estamos providenciando a traduo estanque (naveg.) estar alcanando os mesmos nveis estar atrasado estar defasado estar disposto a estar em condies estar em expanso estar enquadrado estatal estatsticas do desemprego estatizar estatutariamente estatutrio estatuto estatuto social estatuto social da empresa estearato de magnsio (farm.) estelionato estimativa de contingncia estimativa de custos estimular/favorecer investimentos estrangeiros estmulo estipulante estipular estocar estoque estoque de varejo estoques reguladores estorno estipular estrados de madeira com estrutura de ao estrangeiro estranhamente estrela; produto estrela estrutura (mbito) estufa etapa evaso de divisas evaso fiscal evaso fiscal por meios lcitos evaso ilcita eventuais (dividendos) eventual eventualmente evico evico de direitos evidenciao (contab.)

buffer state stagflation trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK) we are providing for the waterproof to be closing the gap to be in arrears to move with a lag willing to be ready to be thriving to be subsumed within state-owned company; state-owned entitie unemployment figures to leave the public sector according to the by-law(s) statutory status; statute (UK) charter; by-laws (S.A.) corporate by-laws magnesium stearate embezzlement; fraudulent larceny; larcenous fraud contingencies are estimated based on cost appraisal to welcome foreign investments inducement; incentive grantor provide for to hoard stock in trade; inventory retail inventories buffer stocks cross-entry; reversal of entry; reversing entry (balano) to provide for wooden frames with steel structure alien; foreigner oddly star framework greenhouse stage foreign currency drain tax dodging; tax evasion tax avoidance; tax planning illicit evasion any sporadic; potential; threatened; contingent conceivably; perhaps eviction eviction of rights; dispossession of rights disclosure

- 65 -

evoluir ex-adverso ex-direito ao provento ex-fbrica ex-impostos ex-ofcio ex-Unio Sovitica exao exarar exarar um pedido (vb) exausto (contab.) exaustivamente exceo (Dir. Proc.) exceo de incompetncia exceo de suspeio exceo dilatria exceo peremptria exceo; restrio excedente de capital exceder Excelentssimo excepiente (a parte que entra com uma exceo) excepta (a outra parte na exceo) excesso de rudo excesso de subscrio exceta (exc. de incompet.) excipiente (exc. de incompet.) excludente de punibilidade excluir responsabilidade excluso exclusivamente exclusivamente para excusso excutir excutir garantia excutir hipoteca execuo

executado executar executar contrato executar funes executar garantia executar hipoteca executar (uma cauo) executor de trabalho executivo executivo fiscal

make progress ex-litigant ex-stock dividend ex-plant; ex-works excluding taxes ex-officio former Soviet Union tax claim; tax collection issue lodge a request depletion extensivelly plea; exception plea of lack of jurisdiction; recusation motion for recusation dilatory plea peremptory plea carve-out capital surples overstep The Honorable pleader in an "exceptio" defendant in an "exceptio" excessive noise level oversubscription defendant; respondent petitioner qualified privileges to bar a liability exclusion solely for te sole purpose of discussion; foreclosure to foreclose to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee to foreclose on a mortgage execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit enforcement suit (ao de) judgment debtor; execution debtor carry out; enforce; to proceed against (garantias) to perform a contract to carry out duties to sue on a guarantee; execute on a guarantee to foreclose on a mortgage foreclose timekeeper executive (business executive); Executive Branch (Poder Executivo) tax execution

executivos; superintendente exemplificadamente exeqente exeqibilidade; execuo (sentena) exeqvel exercer exercer (atividade) exercer a funo de exercer um cargo exerccio de fato e de direito exerccio financeiro exerccio fiscal exerccio fiscal ou social exerccio social exigncia exigibilidade exigido pelo artigo ... exigvel exigvel a longo prazo exigir eximir eximir de; isentar eximir de responsabilidade existente existentes ou futuros exonerar (de cargo) exordial; pergaminho exordial exoteria expanso expedio (lugar) expediente expedir experincia expirao explcita ou implcita explorao explorador (aeronaves) explorar explorar uma mina expor exposio de motivos exposto acima expresso da verdade expresso monetria expressar em (moeda) expressos em ... expurgado (de ndice) expurgo expurgo inflacionrio exterior extino

chief executive office (CEO) including, but not limited to; for example; inter alia judgment creditor; execution creditor; creditor enforcement; enforceability enforceable; practicable; feasible; possible to perform be engaged in hold the position of to discharge duties the actual and legal exercise financial year fiscal year; tax year tax, fiscal or corporate year fiscal year; financial year demand; requirement liabilities; demandability required, under article ... due; liability; payable noncurrent liabilities; current liabilities; fixed liabilities call for exempt (vb); hold harmless from to hold harmless give immunity from subsisting; existing both current and future to relieve of (post, duties, position) exordium exorym boom mailing room working hours to dispatch; issue capabilities expiration express or implied exploration; exploitation; prospecting (law); legislative intent (USA) operator to overbill; to operate to develop a mine put forth legislative intent; statement of justification; preamble (lei) expounded on (above) in witness of the threith currency denomination establish in denominated in (US$) expurgated expurgation; disregard of effects; write down; of monetary correction understated inflation offshore (remittances) extinguishment (sociedade de pessoas); disbandment; termination; dismissal (ao); discontinuance (caso); abatement of action;

- 67 -

extino com renncia ao direito de ao extino sem renncia ao direito de ao extinguir extinguir um processo extinto extintores p qumico extorno de pagamento extracontabilmente extrato bancrio extrato bancrio consolidado extrato da minuta extrato do banco extruso em barras de estanho... com cortadeira

extinction (coisas, animais) dismissal with prejudice - when claim cannot be brought again dismissal without prejudice - when claim may be brought again, having been dismissed prior to trial on the merits dissolve dismissal of action; to dismiss a suit or claim disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company) chemical powder extinguisher refunds off-record; off-the-book (adj.) bank statement; to make excerpts combined statement summary of judgment record statement of account extrusion in tin bars... with cutter

fbrica; usina; instalao industrial fabricao interna face a ... face ao exposto faculdade faixa faixa de domnio faixa salarial faixas de alta renda falncia falncia espontnea falido falir falsidade ideolgica falsificar os livros/registros falso testemunho falta de ingresso (em juzo) de parte indispensvel falta grave faranico fase decisria fase de instruo (ao judicial) fase instrutria fase postulatria ftico(a) (adj.) fato do prncipe fato anmalo fato gerador fato gerador de imposto fato relevante fatores de produo fatura; nota fiscal fatura de honorrios fatura proforma faturado faturamento faturamento bruto faturamento lquido faturamento mensal faturizador Fazenda Estadual Fazenda Nacional fazendrio fazer com que fazer fortuna fazer gesto fazer js fazer negcios fazer oramento

plant internal manufacturing as regards the ... in the light of the above permission; "option" band (currency) right of way salary bracket high-income brackets bankruptcy voluntary brankruptcy bankruptcy party go bankrupt fraudulent misrepresentation; misrepresentation to cook the books perjury lack of an indispensable party to a suit gross negligence; willful misconduct; serious infrigement over-ambitious decision-making stage discovery phase; discovery evidentiary phase pleading stage factual act of state unforeseen fact generating fact; tax triggering event taxable event material fact inputs bill of sale; bill; debit note; expense account; invoice; take in (gria); statement fee statement proforma invoice seller billings; invoicing; business sales; gross sales (bruto) gross billings; gross receipt net billings monthly billings factor (factoring company) State Treasury National Treasury (but Minister of Finance) revenue authorities to procure; to cause to make a billing (gria) to lobby to deserve; be entitled; have the right to doing business delineate a budget

- 69 -

fazer remisso a fazer seguro fazer uma marca passar pela outra fazer valer fazer valer quaisquer rendimentos fazer valer quaisquer rendimentos recebidos por ___ f pblica fechamento de cmbio fechamento de capital fechar em alta recorde fechar o cmbio feriado forense frias coletivas frias forenses frias proporcionais frias vencidas ferir ferragens ferramentas de suporte de deciso ferro fundido (met.) fiadeira de anel fiador fica facultado fica neste ato estabelecido fica sem efeito ficando estabelecido que ficar insolvente ficar osciosa ficar s no "nada a comentar"... ficha (auditoria) ficha de breve relato ficha de cadastro fichas ficto fideicomissrio fideicomisso fidejussrio (adj.) fidcia fiducirio fiel cumprimento do contrato fiel depositrio fiel execuo fiel e exato (cpia) figurinha fileiras do Congresso filho dependente filho menor filhos (em testamentos) filhote filiao vintenria

to make reference to take out an insurance for passing off of trademarks assert one's rights; to enforce; to assert; give effect to give effect to any proceeds give effect to any proceeds received by ___ public credit; full faith and credit; public faith exchange closing delisting of shares to close at an all-time high to close exchange court recess; court holiday; legal holiday blanket vacations court recess proportional vacation; pro rate vacation days unused earned vacation days, those which were due, which you could have taken, supposed to in fact, but did not to contravene (law or provision); offend (the merits) finish hardware decision support tools molten iron ring spinner guarantor; surety is permitted to witnesseth becomes null and void provided that to go into receivership to stay idle stonewalling summarized report summary card company registration form records notional trustee (trust) trust (testamentary) fidejussory trust trustee full performance of this agreement bona-fide depositary; trustee true performance true and correct figurine (according to one client, but I disagree) ranks dependent child minor child issue share remainders; share fractions twenty-year entitlement

filiada filial filtro de mangas para gases com ventilador financiadora financiamento financiamento ao consumidor financiamento conjunto financiamento de risco financiamento externo financiar financiar custos financista firma firma individual firme fiscal fiscalizao; vistoria fiscalizar fisco fixo fixo mensal (fat.) flambagem (naveg.) flange (naveg.) fluxo fluxo de caixa; financeiro fluxo de pagamentos fluxograma fogo 3 bocas industrial folha de pagamento fonte fontes financeiras fora das especificaes fora maior forex forma forma e teor formao formao acadmica formao de quadrilha formao de preo formao (de um Banco) formal de partilha formalidade formalidade de procedimento formalizao (contrato); liquidao fsica; protocolo formulrio formulrio de registro formulrios de abertura de conta fornecido de outras fontes forno (met.)

affiliate company branch sleeves filter for gases with fan finance company funding consumer credit arrangements cofinancing non-recourse financing foreign financing fund fund costs financier firm name; trade name; company; signature sole proprietorship; proprietorship steady; firm tax; fiscal; tax administration office inspection; controlling; supervision; surveyance to monitor; oversee; superintend Tax Administration fixed; standing monthy contingency fee buckling; crippling flange; rim inflow cash flow payment stream flow chart; flow diagram industria 3-burner stove payroll framework source of finance not in compliance with force majeure foreign exchange format of a form and content training background (people of any) criminal conspiracy composition establishment of a bank apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.) fair notice procedural formality delivery; formalization form; registration form (o papel a preencher) registration statement new account forms sourced furnace

- 71 -

forno a diesel, com panela de fofo forno bsico insuflado por oxignio (met.) forno de reaquecimento (met.) forno de recozimento (met.) forno de cadinho eltrico forno diesel forno eltrico forno eltrico resistivo forno refratrio com panela de ferro fundido - com maarico a leo BPF e agitador (para recuperao de sucata de solda)

diesel ovens with smooth pan basic oxygen furnace (BOF) reheating furnace batch-annealing furnace electrical crucible oven diesel oven electrical oven resistive electrical oven

refractory oven with molten iron pan - with "BPF" oil based blowtorch and agitator (for welding scraps recovery) forno rotativo, basculamento hidrulico rotary oven, hydraulic seesawing forno-poo (met.) soaking pit foro jurisdiction; venue; court; annual rent; canon; pension for reseful title foro exclusivo exclusive jurisdiction forrado de cobre (met.) (adj.) copper-lined fortalecer to shore up fortuna do mar perils of the sea; mishap at sea Frum courthouse; central courts (Central) Frum competente forum conveniens Frum incompetente forum non conveniens fotolito color separations; color separation negatives frao ideal notional fraction; undivided interest franquear a palavra offer the floor to franquia (seguro) deductible; franchising; agency freezer vertical freezer vertical fretador (ou afretador) charterer fretamento do vapor chartering of the vessel frete martimo sea freight friamento bogus (notes, checks, etc.) fruio; gozo; usufruto enjoyment F.T.I. (Fornecimento de Tecnologia Industrial) Industrial Technology Supply fuga de capitais flight capital fugir do esprito de to depart from the spirit of fumaa do bom direito (fumus boni iuris) under color of right funo duty funes duties funcionamento permanente to operate on a permanent basis funcionar to operate funcionrio civil servant funcionrio/servidor pblico civil servant; public official funcionrios de alto escalo do departamento de oramento high-ranking budget officials fundado substantiated fundamentao grounds fundamentao de uma sentena opinion (em direito processual) fundamentado substantiated fundamental essential aspects fundamento gist; essential ground; foundation; object fundamento jurdico considerations of the law fundio contnua (met.) continuous casting fundidora contnua (met.) slab caster

fundo aberto open-end fund fundo de amortizao sinking fund fundo de aplicao financeira (FAF) Financial investment fund fundo de aposentadoria position fund; retirement fund fundo de comrcio goodwill fundo de garantia (St. Exch.) guarantee fund Fundo de Garantia por Tempo de Servio (F.G.T.S) Unemployment Guarantee Fund fundo de investimento aberto open-ended pooled investment fund fundo de investimento coletivo; fundo em condomnio collective investment entity fundo de investimento fechado closed-end investment fund fundo de renda fixa fixed-income; yield fund; investment 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 fundo fiscal (157) compulsory income tax investment fund fundo mtuo mutual fund fundo mtuo de investimento em empresas emergentes venture capital fund fundo perdido unrecoverable amount; and investment where no return is expected; fonds perdus (black's) Fundos da Cmara de Compensao de Nova York New York Clearing House Funds fundos em condomnio jointly-owned condominium fundos em dlar ou eurodlar onshore funds; offshore funds fundos imediatamente disponveis same day funds fundos (da casa) back fungibilidade commingling furadeira manual manual driller furadeira manual de coluna column manual driller furadeira manual de impacto profissional professional impact manual driller furtar-se to shirk fuso (A+B=C) consolidation; amalgamation fuso horrio time zone

- 73 -

gabarito (imveis) gabinete civil ganha de escala ganhos ganhos de capital; reserva de lucros ganhos monetrios garante garantia garantia colateral garantia de cauo garantia de desempenho garantia de emprstimo bancrio garantia de fiel cumprimento garantia de gesto garantia de instncia

garantia de primeiro grau garantia de subscrio garantia em dinheiro garantia fidejussria garantia firme de subscrio de valores mobilirios para revenda garantia flutuante garantia hipotecria garantia para restituio de adiantamento garantia parcial garantia pignoratcia garantia real garantia solidria garantias operacionais garantido (subst.) garantidor(a) garantir (vb) garimpeiro garrote gs canalizado gasto gera fluxo de capital; vaca leiteira gerador - transformador para solda gerente gerente-delegado gerente geral gerente-lder gerente procurador germinativa (indstria)

construction standards secretary for civil affairs scale economies earnings capital gains purchasing power gains guarantor; security interest collateral; margin; warranty (St. Exch.); security interest (participao - hipoteca sobre ativo); guarantees (contratos) collateral guarantee in the form of pledge of ...; guaranteed by the pledge of ... performance bond collateral performance bond management pledge; guarantee of office the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed) first perfected security underwriting cash collateral personal guarantee standby underwriting transaction floating charge mortgage guarantee advance payment bond side collateral guarantee with pledge of collateral secured guarantee; in rem guarantee; collateral; secured guarantee comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee practice safeguards (no exerccio de uma atividade) guaranteed debtor; secured (adj.) guarantor to post bond (em juzo); to secure (dvida, obrigao) wiedcat prospector; independent miner (Mining Journal) young bull gas main (services) disbursement; expenditure cash cow generator/transformer for welding manager delegate manager general manager lead manager proxy manager seminal; rudimentary; undeveloped; providing a basis for further development

gesto gesto empresarial gesto social gestor gestor de fundo giro gleba global glosa glosar golpe gozando de boa reputao gozar gozar de igualdade com as aes ordinrias gozar de personalidade jurdica gozo gozo tranqilo graduao (lcool) grampeador manual grampeadora a pedal grampear (telefone) grande massa de clientes graneleiro (naveg.) gratificao; peclio gratificao ajustada gratificao de balano grtis gratuitamente gratuito grau de alavancagem financeira grau de recurso grau mximo grau mdio de insalubridade gravame gravar (vb) grave gravidade grifo nosso grupo guarda-noturna guarda provisria de filhos guarda de livros guardar reciprocidade guarita guia guia de embarque guia de embarque areo guia de importao guia de pagamento/recolhimento guindaste guilhotina hidrulica guilhotina manual

tenure corporate management term of office trustee fund manager turnover plot comprehensive disallowance; reduction to disallow (a tax deduction) coup; putsch in good standing use; take advantage of shall be afforded the same conditions enjoyed by common shares to have its own legal identity enjoyment; fruition quiet emjoyment proof manual stapler pedal stapler tap critical mass of clients bulk carrier bonus; gratuity; tip; reward pre-established bonus (employment) performance bonus free of charge free of charge free of charge; at no cost; gratuitous leverage ratio appellate level ceiling average; degree; health hazards encumbrance; lien; heavy taxes to encumber gross seriousness emphasis added; emphasis ours group; cluster; agglomeration nightwatch security custody award safekeeping of records match gate house; guard boot voucher; form waybill airway bill import license payment form crane diesel crucible manual guillotine

- 75 -

gusa lquido (met.)

hot metal

habilitao habilitao conjunta habilitao de crdito (falncia) habilitao de crdito retardatrio habilitado (adj.) habilitar um crdito em concordata ou falncia habilitar-se habite-se habitual harmonizao haver por bem haveres hedge; operao de cobertura hedge de mercadorias hedge de taxas de juros hedge/paridade de moedas herana herana jacente herdeiro herdeiro necessrio higiene e limpeza hipoteca hipoteca de primeiro grau hipoteca de segundo grau hiptese hiptese de incidncia hodierno (adj.) homicdio homicdio culposo homicdio doloso homologao homologao de sentena estrangeira homologao judicial homologar honorrios honorrios advocatcios honorrios periciais hora em estoque hora extra hora extra "in itinere" hora nobre horrio comercial horrio de vero

claim; prove; a proof joint honors degree proof of claim late proving of a claim; filing of a claim admitted; in commission to file/prove a claim in a "concordata" (first step; the approval comes later = "aprovar"); to prove, to make a proof prove; claim local authority certificate of acceptance of occupancy; occupancy permit customary standardization to find assets hedge commodity swap interest rate swap currency swap inheritance; estate; legacy unclaimed inheritance distributee forced heir hygiene and cleanliness mortgage first-priority mortgage; first-ranking mortgage second mortgage assumption; alternative; event event of levy present-day; current homicide involuntary manslaughter premeditated murder ratification; homologation ratification of foreign court decision; recognition and enforcement of foreign court decision; recognition of foreign judgement judicial acceptance; ratification to homologate; ratify; confirm fees; honorarium; charges attorneys' fees; fees of counsel; counsel fees expert fees work in process overtime overtime while in commuter transportation prime time business hour daylight saving time (DST)

- 77 -

ideal idoneidade idneo (adj.) igaraps ilegitimidade ativa ilegitimidade de parte ilegitimidade passiva ilquito ilibado ilcito civil ilidir iliquidez ilquido imagiamento imbuir-se de zelo razovel imediatamente imitao (M&P) imitir imobilizao financeira imvel imvel para residncia imveis fsica/interligados impasse impedimento impedimento legal impedimento processual (por tolerncia anterior) impenhorvel impetrao impetrao de mandado de segurana impetrado impetrante impetrar implantar implementar importao de mo de obra importncia importncia lquida e certa imposto ad-valorem imposto de exportao imposto (direitos) de importao imposto de pessoa fsica imposto de receita martima imposto de renda imposto de renda corrigido imposto de renda pessoa fsica imposto de renda pessoa jurdica imposto de renda retido na fonte imposto de transmisso

notional credibility; probity; standing; integrim; unimpeachability reputable; sound; unimpeachable; fit; proper; competent; sufficient floodlands lack of standing to sue improper party to a suit lack of standing to be sued; illegitimacy as defendant unqualified faultless tort to refute liquidity shortage nonfixed imaging exercise reasonable care forthwith; immediately counterfeit to vest in possession investment real property; real estate principal home adjoining real properties deadlock; impasse; claim impairment; disqualification; inability to act legal bar; estoppel preclusion; promissory estoppel (por tolerncia anterior) inalienable petition petition of writ of mandamus defendant petitioner to file for; seek to set up; implement to carry on (its business) bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa sum sun certain of money; certain amount of money value added tax export tax import duty personal income tax marine revenue tax income tax adjusted tax individual income tax corporate income tax withholding income tax; tax withheld at source real estate transfer tax; transfer tax

tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax (VAT in UK) imposto sobre consumo excise tax imposto sobre ganhos de capital capital gains tax imposto sobre minerais tax on minerals Imposto sobre Operaes de Crdito, Cmbio e Seguro, e sobre Operaes Relativas a Ttulos e Valores Mobilirios (IOF) tax on financial transactions Imposto sobre Produtos Industrializados (IPI) an exercise tax; tax on manufactured products Imposto sobre Servios (ISS) tax on services imposto sobre valor adicionado v. IMPOSTO AD-VALOREM imposto sobre valor agregado value added tax imposto nico sobre energia eltrica tax on electricity imposto nico sobre minerais tax on minerals imposto/tributo tax imprensa marrom yellow journalism impressora matricial matrix printer imprestabilidade uselessness improcedncia groundlessness improcedente groundless; baseless; meritless; irrelevant; dismissed impronunciado (adj.) acquitted impugnao motion to deny; opposition; refutation; challenge impugnante movant imputao tax credit (system) imputado (subst.) the accused in apreo in question inadequado unsuitable inadimplemento default; breach of contract; failure to perform inadimplemento cruzado cross default; cross-default; reciprocal default inadimplncia; inadimplemento; mora default inadimplente (adj.) nonaccruing; nonperforming inadimplir breach inalterado unimpared inaudita altera parte (deciso liminar) ex-parte incabido frivolous incapaz unfit incentivar; estimular under incentive; to boost; to promote; to spur incentivo fiscal tax incentive; tax break incerteza objetiva justiciable controversy

imposto de transmisso causa mortis imposto de transmisso de bens imveis imposto do selo imposto pago a maior imposto pago a menor imposto parafiscal imposto por estimativa imposto progressivo imposto recolhido a maior imposto recolhido a menor imposto sindical Imposto sobre Circulao de Mercadorias (ICM) Imposto sobre Circulao de mercadorias e Servios (ICMS)

estate tax inter-vivos transfer tax stamp duty tax overpayment deficiency social insurance contributions (COFINS) estimated tax graduated tax tax overwithholding tax deficiency union dues tax on the circulation of goods

- 79 -

incidncia (impostos); tributao incidncia tributria incidente processual includo incluir incoercitvel income tax rate incompetncia de foro incondicionado inconformado inconformismo incorporao (A+B= A ou B) Incorporada Incorporadora incorporao ao capital; capitalizao incorporao de reserva incorporado incorporador incorporar incurso em indbito indeed; in fact indeferimento indeferir (vb) indeferis indenizao indenizao devida indenizao pr-fixada indenizao solicitada indenizado indenizador indenizar (vb) independncia dos poderes independentemente indeterminado (adj.) indevido indicativo (telex) indicar ndice de liquidez ndice de liquidez corrente; quociente de liquidez ndice de liquidez seco; quociente absoluto de liquidez ndice de nacionalizao ndice total de endividamento ndice/quociente de liquidez seco indireto indisponibilidade individual ou coletivamente ndole indstria automobilstica

assessment; triggering; levy tax assessment a point about procedure found in annex embrace not binding alquota; taxa do imposto de renda frum non conveniens not requiring representation of the victim or the filing of criminal charges by the victim dissatisfied (with) dissatisfaction take over; merger merged company merging company. capitalization appropriation of reserve acquirind company; mergee real estate developer; acquiring company; mergor to take over subject to tax withheld in error alis denial; dismissal to deny; to dismiss; to reject to dismiss an action compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages damage awarded liquidated damages claim (insurance) indemnitee indemnitor to indemnify; to award damages separation of powers notwithstanding open-ended; indefinite improper answerback to nominate; to signal; to call by liquidity ratio; current ratio current ratio acid test ratio national (brazilian) content total debit to equity ratio acid test ratio; quick asset ratio vicarious freeze/freezing (of assets) individually or in the aggregate; jointly or severally nature automaker

indstria brasileira industrial industrializao indstrias de fundo de quintal industririo (ou da indstria) induzimento ao suicdio inpcia inepto inrcia; omisso inexecuo inexequibilidade inicial; pea vestibular; petio inicial (autor); petitrio; queixa; representao iniciar a votao infanticdio inflao acumulada inflao desenfreada informao disciplinar informao exclusiva informaes sigilosas informtica infrao; rompimento infraconstitucional (adj.) infrator infringir infuso ingressar ingresso/entrada de recursos inicial inicial (adj.) incio de operaes inidneo inimigo capital injria injustificadamente in natura inofensivo inoperante inoperosidade inqurito policial inquinado (adj.) inquirio inquirio de testemunhas inscrio inscrito inspection certificate issue by the Fire Department inspetor (de bancos) instalao instalao no local

made in Brasil industrialist industrialization; manufacture cottage industries industrial employee inducement or acessory to suicide defective pleading detective inaction; failure to act nonperformance unenforceability complaint to proceed to the vote infantice cumulative inflation runaway inflation disciplinary information proprietary data confidential information computer science; information sciences; information technology; informatics breach; violation; criminal offense (Dir. Proc.) (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it) violator violate decoction to enter entry; inflow complaint opening (as in "o statement") start-up untrue capital enemy slander unreasonably fresh; as is benign void invalidity police investigation defiled questioning; hearing questioning of witnesses enrollment enrolled alvar de inspeo do Corpo de Bombeiros controller instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica) roll-out

- 81 -

instalaes de informtica instncia nica; foro exclusivo instalar a assemblia instar instaurar (processo) instituio credenciada instituio credora instituio depositria instituio financeira instituio filantrpica instituio gestor instituio sem fins lucrativos instituidor (trust) instituto instituto da incopetncia de foro instituto legal instituto mdico-legal instruo instruo de dvida instruo de dvida elegvel instruo de dvida pblica instruo de processo instruo e julgamento perante o juiz ou jri Instruo Normativa instruo processual instruo sumria instrues instrues permanentes instrudo por instruir (vb) instrumentar (vb) instrumento de mandato; procurao instrumento de crdito instrumento de transferncia de propriedade instrumento fiducirio instrumento particular de transao instrumento pblico insumo(s) integrao integrao de balanos integral integralizadas integralizar inteligncia de deciso judicial intempestivo intercmbio interdependncia interdio interdito

computer facilities exclusive jurisdiction convene the meeting to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia) to commence an action; to bring an action; to institute an action authorized institution lending institution depositary institution; trustee financial institution; house charity organization local administrator nonprofit institution settlor; grantor established rule or principle; order; regulation; precept; institution; doctrine doctrine of forum non conveniens legal doctrine forensic institute discovery; filing of supporting documents debt instruments qualified debt instruments; elegible debt instruments government debt instruments filing of supporting documents; discovery phase; placing documents in evidence trial normative ruling cognizance phase opening of pretrial inquest directions standing instructions supported by (documents) (in court) to support; to document to document power of attorney commercial paper trust deed trust deed private instrument of settlement public deed; public instrument input; industrial consumption materials inclusion consolidated accounts wholly-owned subsidiary fully paid (shares) to pay up; pay in; pay (capital or shares) meaning of court decision untimely exchange interdependence disability; interdiction; to place off limits; shutdown (instalaes) civilly disable; disenfranchised

interessado interessado comprador interessado vendedor interesse de agir interesse difuso interesse preponderante interesse processual interesses comerciais interino interligao intermediao intermedirio interministerial internacionalmente internamento (cpia nica) internar interpelao interpor (ao) interpor um recurso interpretao interpretado como interpretar interpretar como interrogado interrogando interrogatrio interromper (prescrio) interrupo intervalo interveno interveno de terceiros interveno no domnio econmico interveniente interventor inter vivos intimao intimar intimidar inutilizar invalidado; anulado invalidez inventariante; testamenteiro inventrio inverso inverso/reinverso investida (subst.) investidor de grande porte investidor em potencial investidura; posse investigao investimento a fundo perdido investimento coletivo

party of interest; party aggrieved (sometimes) potential buyer potential seller interest in the (subject of an) action; standing to sue general public interest overriding interest justiciable controversy business interests (to have ...) interim (adj.); caretaker interface peddling dealer; middleman; underwriter joint ministerial worlwide basis (on a...) entry of one/sole copy into Brazil to bring into Brazil (not to intern) court summons; judicial notification to file; to enter; to lodge to argue an appeal construction construed as to construe; interpret construed to party who has already been questioned party being questioned examination to toll (statute of limitations) cut off lag basis intervention third-party practice; impleader; vouching-in interference with the economic order intervening party; intervenor administrator; trustee living (trust, for example) notice; notification; subpoena (Dir. Proc.); process to notify; summon; call; to subpoena to deter (deterrent effect) to mutilate to be annuled disability administrator; executor; personal representative; executrix inventory; probate proceedings of the assets risk investment investment;/reinvestment maneuver; attack; challenge institutional investor prospective investor investiture diligence community support investment omnibus accounts

- 83 -

investimento de capital investimento de risco investimento em ttulos investimento estrangeiro investimento pesado I.P.I. (Imposto sobre Produtos Industrializados) irretratvel irretratavelmente irrevogvel isca iseno de impostos por um certo prazo iseno fiscal isento (de tributao) isoleucina (farm.) item monetrio

equity investment venture investment; risk investment equity interest foreign investment brute force marketing power Tax on Manufacture Products irreversible irreversibly irrevocable; firm bait and switch tax holiday tax exemption nonassessable; tax-exempt; tax-free isoleucine monetary item

jabacul jazimento jornada de percurso jornada de trabalho jornal especializado judicante (poder de deciso) judicatura da rainha judicial (adj.) juiz juiz deprecado juiz de direito juiz de instruo juiz de inventrio ou tutela de menores juiz de paz juiz de primeira instncia juiz de segunda instncia juiz de terceira instncia juiz deprecante juiz relator juiz singular juzo juzo arbitral juzo de primeira instncia juzo distrital; vara juzo distrital federal dos Estados Unidos julgamento julgamento revelia julgamento pelo tribunal do juri julgamento sumrio julgar adequado julgar extinta julgar improcedente julgar procedente julgar subsistente junta comercial junta de conciliao e julgamento Junta de origem junta eleitoral juntada de documentos jurar jurdico jurisdio

jurisdio preventa jurisprudncia juros; participao

payola deposit commuter transportation working hours trade paper adjudicatory queen's bench judicial judge court recipient of a letter rogatory law judge arraigning judge surrogate justice of the peace lower court judge appellate court judge supreme court judge the judge who issues a precatory letter reporting judge a judge who hears a case by himself, not as part of a panel (turma) court arbitration court; arbitration tribunal trial court district court U.S. District Court trial; hearing default judgment; judgment by default; judgment in absentia trial by jury summary trial deem appropriate to dismiss consider invalid; to dismiss (a court case) to consider it has with grounds to uphold commercial registry 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 international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdiction; to assume jurisdiction; to exercise jurisdiction original jurisdiction case law; former court decisions interest

- 85 -

juros acumulados/vencidos juros compensatrios juros compostos; juros sobre juros; anatocismo juros de mora/moratrios juros em atraso juros legais juros moratrios juros ps-fixados; juros pr-fixados juros reais juros rotativos juros sobre juros juros tabelados juros vencidos juros vencidos postecipados js justa causa justia comum justia estadual justia federal justificado (adj.) justo justos e contratados

accrued interest compensatory interest compound interest interest on arrears; default interest; late payment fine interest arrearages interest at legal rate interest on arrears; penal interest interest at floating rates; interest at fixed rates effective rate of interest revolving interest compound interest fixed interest rate accrued interest; earned interest interest in arrears emjoyment; right (to enjoy) good cause; just cause courts of law; regular courts state courts federal courts excusable reasonable; just; fair in witness whereof

laminadora de encruamento (met.) laminadora de placas (met.) laminadora de tiras a quente (met.) laminadora para desbaste laminadora redutora (met.) laminar (met.) lana de oxignio (met.) lanador lanador de opo de venda lanamento lanamento como despesa lanamento contbil lanamento de impostos lanamento de ofcio lanamentos de crdito lanar lanar como despesa (juros) lanar uma nova emisso lanar uma nova emisso de ttulos lastreado lastro laudmio laudo laudo arbitral laudo de avaliao laudo pericial lava jato lavagem lavvel (adj.) lavra lavrar lavratura (ata) leasing financeiro legado legal (adj.) legal legal legalidade legvel legislao legislao aduaneira legislao de represso ao abuso do poder econmico (Lei Antitrust) legtima defesa (Dir. Penal) legitimidade de parte legtimo proprietrio legitimidade legitimidade das partes (contencioso) legtimo proprietrio

temper mill slabbing mill hot-strip mill laminator for thinning reducing mill to roll oxygen lance writer put option writer entry; flotation (of shares) expensing accounting entry tax assessment voluntary assessment; tax assessment; official assessment credit entries to levy (taxes); to assets; levies (tributos) to expense to float an issue to float a new issue pegged spread; basis laudemium; acknowledgement money award arbitration award; award appraisal report; valuation report expert report jet wash to launder money water removable mining to draft; draw up drawing up capital leasing; capital lease devise; legacy statutory; legal lawful - substance of law (more ethical) legal - form of law validity legible laws and regulations custom regulations antitrust laws legitimate self-defense ligitimacy (litigation); fairness beneficial owner; lawful owner fairness; legitimacy standing to sue lawfull owner

- 87 -

lei lei adjetiva e substantiva lei coativa lei complementar lei consuetudinria lei de contravenes penais lei de pavilho lei de represso ao abuso econmico e defesa da concorrncia lei extravagante lei formal lei fundamental (ou maior) lei material lei orgnica lei processual lei substantiva lei uniforme de Genebra leilo leis orgnicas constitucionais leitor de linha leso leso corporal leso por esforos repetitivos letra a prazo letra de cmbio letra hipotecria letra imobiliria letra(s) levantamento levantamento de depsito levantamento da titularidade levantar financiamentos no contabilizveis leve dois e pague um libelo (Dir. Proc. Penal) liberao; desregulamentao liberao de crdito liberao de garantia liberalidade liberar liberdade vigiada licena de explorao licena de exportao licena de funcionamento (CETESB) licena de instalao (CETESB) licena de uso de marca (LUM) Licena de Uso e Funcionamento (LUF) licena-maternidade licena mdica licena no remunerada licena para voltar ao local de origem licena por luto ou doena grave

law; act; statute (USA) procedural and substantive law statutory provision of a public nature quasi-constitutional law; complementary law; complementing law common law criminal offense code; criminal liability law law of ensign (ship's flag) antitrust law uncodified law procedural law the Constitution substantive law municipal charter; organic law (states and nations); organic act (municipalities) procedural law substantive law Geneva uniform code auction bill of rights; fundamental laws line reader injury bodily injury injuries due to repeated movements time bill bill(s) of exchange mortgage bill real estate bill bill(s) survey; withdrawal (of a money from a bank account) deposit release title search arrange off balance sheet financing B2GO (Buy Two, Get One) Prosecutor's Opening Statement deregulation credit release security return indulgence; forbearance; concession to release; to disburse; to deregulate; to lift (mortgage; pledge) restricted liberty exploration permit exploration permit; export license operating license; operating permit installation permit trademark license use license to operate maternity leave medical leave leave without pay home leave compassionate leave

licena-prmio licitao

lcito lide; questo lide secundria lder liderana/vantagem competitiva ldimo liga mundial ligeira expanso ligoteira com __ frmas x __ moldes sem marca para solda barra ligoteira ... (para solda recuperada) liminar liminarmente limitao de responsabilidade limite de mercado limite mximo limite operacional linde linear (amortizao linear) lingotamento (met.) linha de centro (naveg.) linha de crdito linha de crdito de dinheiro novo linha de crdito de exportao linha de crdito eletiva linha de crdito indexada linha de crdito inter-bancria linha de crdito para fins de crescimento linha de crdito para saques descobertos linhas telefnicas sequenciais liquidao liquidao antecipada liquidao de contratos liquidao da sentena liquidao de sentena liquidao financeira liquidao fsica liquidao interpraas liquidao por artigos (ou artigos de liquidao)

leave bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite) lawful; proper dispute related proceeding lead manager (bank) competitive edge authentic world league upturn (modest) ingot mold with __ pans x __ molds without a brand - for welding bar ingot mold (for recovered welding) injunction; motion in limine; temporary restraining order; initial decision ex parte (preliminary) injunction hedging market boundary cap; ceiling; upper limit position limit (St. Exch.) limit straight-line depreciation ingot teeming center line credit facility; credit line; line of credit new money facility export facility elective facility indexed loan facility inter-bank facility growth facility overdraft facility sequential telephonic lines winding-up; settlement (St. Exch.); run-off (seguros) early liquidation settlement of contracts calculation of the award award calculation; calculation of award; calculation of the correspondent settlement delivery intermarket settlement phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award assumed settlements liquidator settle liquidity

liquidaes futuras (em Contrato de Opo) liquidante liquidar (securities) liquidez

- 89 -

lquido lquido de imposto lquido e certo lista lista de decises lista de pessoas da empresa envolvidas no caso lista de subscrio de acionistas listagem lisura litgio litisconsrcio facultativo litisconsrcio necessrio litisconsorte litisconsorte ativo litisconsorte passivo litisdenunciada litispendncia livre docente livre e desembaraado livro comercial livro contbil livro de doutrina livro de presena livro de registro de aes nominativas livro de transferncia de aes livro-dirio livro razo livros e registros lixadeira manual lixo locao locao de mo-de-obra locador locadora local de trabalho locar locatrio(a) locomoo locomotiva locomotivo locupletao locupletar-se logotipo lograr lograr demonstrar loja de convenincia loja franca longa metragem longitudinal (naveg.) lote fracionrio lote padro

fixed net of tax; post tax; after tax correct; established; clear legal; net and certain roster docket working party list list of subscription of the shareholders listing guilelessness; good faith litigation permissive joinder; voluntary associate in suit compulsory joinder impleaded party; co-defendant coplaintiff; associate of plaintiff in suit codefendant; associate of defendant co-third-party defendant lis (alibi) pendens associate professor free and clear business record accounting book book of authority attendance book registered share register share transfer book ledger ledger books and records manual sander garbage dump lease; letting contracting of labor lessor; rentier lessor; landlord job site; work premises; work site; on de job accidents to hire renter; tenant; lessee secondment engine (pulling the economy); economic power; economic engine (the Economist); motor that drives driving force profiteering to profiteer; to embezzle; unjust enrichment graphic display; logo attain manage to prove convenience store duty-free shop long rum film fore and aft odd lot normal trading unit; round lot

loteamento loteria de prmios lucrativo (adj.) lucro lucro acumulado lucro arbitrado lucro bruto lucro cessante lucro de atividade lucro de explorao/atividade lucro em suspenso lucro estimado lucro fiscal lucro lquido lucro lquido ajustado lucro lquido aps os impostos lucro lquido sobre patrimnio lquido lucro operacional lucro operacional sobre o ativo total lucro patrimonial lucro presumido lucro real lucro retido lucro tributvel lucros apurados lucros de explorao ludibriante luvas

land subdivision; real estate development promotional games profitable profits accrued profit tax authorities' determination of profits contribution margin loss of profits; loss of business income; loss of earnings activity profit activity profit; working profit retained earnings presumed profits taxable income net profit adjusted net profit net income after taxes return on investment (ROI) business profit return on assets (ROA) equity profit presumed profit taxable profit; pretax profits; book taxable income earned income taxable profit ascertained activity profits misleading key money

- 91 -

m reputao m-f maarico de oxignio maior abertura comercial maioria esmagadora maioria relativa mais-valia mal-administrada mala direta malote mandado mandado de busca mandado de citao mandado de injuno mandado de intimao mandado de manuteno de posse mandado de priso mandado de representao mandado de segurana mandado judicial mandante mandar processar a concordata mandatrio; outorgado; procurador ad negotia mandato mandato gesto mandato judicial mandato mercantil mandado (do diretor) manifestao rplica manifestao de vontade/volitiva manifestar manifesto de mina manipulao dos preos manipulador de linha manso (adj.) manter manter deciso manter sob custdia manter (uma sentena) manual de imposto de renda manuteno (sentena) mo-de-obra mapa de presena (acionistas) mapa de riscos ambientais mquina de escrever mquina de transmisso facsmile mquina para arquear caixas mquina para cortar barras (esta parada)

bad name bad faith; malicious mischief oxygen blowtorch free trade overwhelming majority plurality vote surplus value mismanaged direct mailing pouch mandamus search warrant writ of summons; order for service of process writ of injunction notification order writ of possession arrest order; warrant of arrest power of attorney writ of mandamus; writ of security court order; writ mandator to order the concordata petition to be processed attorney-in-fact; mandatary; proxy; proxy-holder mandate; tenure; term of office; power of attorney term of office judicial power of attorney commercial power of attorney; commercial power of mandate; commercial mandate the director shall serve rejoinder; reply (autor); answer (ru); defendant's rejoinder manifestation of intent voiced professed; to voice (an opinion) mine manifest price rigging line handler uncontested hold to uphold decision hold on deposit to uphold; affirm; substain tax guide upholding; upkeep manpower; workforce; human resources shareholder's list risk assessment typing machine facsimile transmitter box arching machine bar cutting machine (stopped)

mquinas caa-nqueis e vdeo-jogos slot and video game machines marca trademark; trade name marca de fantasia fantasy mark; fanciful mark (not fatasy mark) marca descritiva descriptive mark marca evocativa evocative mark marca figurativa device mark; logo marca genrica house mark marca mista word and device mark; combination mark marca nominativa word mark marca notria well-known mark marca registrada trademark marcar set; schedule margem margin; yield; spread margem bruta gross margin margem de garantia margin margem de lucro mdia cumulativa cumulative average profit margin marqueteiros marketers massa falida bankrupt estate mata atlntica Atlantic forest vegion (N. Geographic) matria de fato statement of the facts; facts of the case material udio-visual visual aids material fora das especificaes off-grade material matrcula enrollment; registration (aeronave); record (imvel) matriz parent company; headquarters meao curtesy; moiety mediadores mediators mediante exigncia ondemand mediante protocolo against receipt mediante solicitao vista (se se tratar de pagamento) on demand mediador mediator medicina legal forensic medicine medicina no trabalho industrial medicine medida (jurdica) relief medida cautelar writ of prevention; provisional measure; guarantee measure; preliminary injunction medida cominatria injunctive relief medida correlata permanent injunction (se aparecer junto com "injunction") medida de salva-guarda 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 provisria provisional measure medidas de represso a violaes da ordem econmica antitrust measures medidas no ortodoxas, de impacto unusual steps medidor de ph ph measurer meio de pagamento means of payment meio-circulante circulating medium; medium of exchange; monetary medium; money supply meios de prova evidence-finding procedures meirinho; oficial de justia court official melhora significativa na economia dramatic economic improvement

- 93 -

melhorar; nova verso (software) melhores cotaes de preo melhoria melhorias no imvel arrendado membro do conselho administrativo membros efetivos (conselhos) memorando de entendimento memorando de inteno memria de clculo memorial memorial a menor memorial descritivo memrias de clculo rescisrio mencionar mercado mercado a prazo mercado a termo mercado a termo de cmbio mercado vista mercado de aes mercado de balco mercado de capitais/ttulos mercado de derivados mercado de futuros mercado de reposio mercado de ttulos mercado em alta mercado em baixa mercado em expanso mercado fsico Mercado Interbancrio de Eurodlares de Londres mercado interno mercado relevante mercado vendedor mercados internacionais mercadoria tributada mercadorias merchandising ms civil ms de competncia mesa corredia (met.) mesa de ao mesa de compensado mesa diretora mesa tampo de frmica mesurice metas metalrgico meteorolgico mtodo de anuidade mtodo de equivalncia patrimonial mtodo de imerso (met.)

upgrade most favourable pricing improvement; amelioration; enhancement (de crdito) leasehold improvements member of the administrative council sitting members heads of agreement memorandum of intent calcularion chart brief underpayment specifications severance pay calculation record make reference to market forward market forward market; futures market exchange forward market cash; cash spot market stock market over-the-counter market bond market derivatives futures market aftermarket bond market bull market bear market booming market commodities market London interbank eurodollar/eurocurrency market domestic industry relevant market selling market international business levied goods goods; commodities product placement calendar month accrual month conveyor table steel table polywood table presiding officer formic barrelhead table servility goals metal worker weather annuity method equity accounting method hot-dip method

mtodo de payback mtodo de valor presente lquido mtodo seqencial de desvalorizao/depreciao microscpio de preciso militar minrio enriquecido (met.) mnimo pago antes de colocar ao venda ministrio Ministrio da Economia, Fazenda e Planejamento Ministrio da Fazenda Ministrio das Relaes Exteriores Ministrio do Exrcito Ministrio Extraordinrio para Assuntos Fundirios Ministrio Pblico Ministro Ministro da Fazenda Ministro do Supremo Tribunal Federal Ministro-Presidente do Supremo Tribunal Federal ministros de Estado misso diplomtica mobilirio moo modelo de assinatura modelo de garantia modelo til modem com linha de escada modificao modificao da lei moeda (leilo) moeda constante moeda de capacidade aquisitiva constante; moeda forte moeda de privatizao moeda divisionria moeda forte moeda histrica moeda podre molde para cuias de zn e guilhotina manual p/ barras moldes para anodos molstia profissional momento money market (aplicao a curto prazo) montadora montagem de mquinas mora morango moral moratria moratria unilateral mordomias moratria

payoff method net present-value method straight-line method of depreciation precision microscope to practice ore concentrate stop-loss order ministry Ministry of Economy, Treasury and Planning Ministry of Finance/Federal Revenue Office Ministry of Foreign Affairs Ministry of the Army Extraordinary Ministry for Land Administration Affairs Government Attorney's Office; Public Attorney's Office; Public Prosecutor minister Finance Minister justice of the Federal Supreme Court; supreme court justice chief justice of the Federal Supreme Court government ministers diplomatic mission personal assets motion specimen signature form of guarantee utility model dial-in modem modification changes in law scrip constant currency hard currency scrip legal tender hard currency historical cost highly devalued federal government debt mold for zn calabash gourd and manual guillotine for bars molds for anodes professional disease; occupational disease tining money market automobile industry; automaker to assemble machine default; arrears strawberry phychological effect (efeito moral) moratorium; standstill blanket moratorium perks default fine

- 95 -

morosidade; marasmo no setor imobilirio mossa (naveg.) moto-bomba moto-esmeril de coluna mover uma ao movido a gs movimentao; manejo movimentar movimento de recursos movimento financeiro da sociedade muambeiro mudana de nome mudana de produto mudana de sede mudar mufla muita satisfao muito menos multa multa compensatria multa contratual multa contratual pr-fixada multa de ofcio multa no compensatria multa normativa por multa pecuniria multa penal multa punitiva multas exemplares multi-facetado municipal msica ambiente mutao (contab.) mutaes patrimoniais mtua de magistrados mutuante muturio mtuo

slack in housing dent moto-pump moto-esmery to bring an action against gas-fired account activity; handling; transaction to make withdrawals; use; manage (an account for another); to transact turnover of funds financial turnover of a company shuttle trader chain of title (patents) product changeover change in address of the corporate headquarters to shift muffle it is a distinct pleasure let alone fine; penalty; punitive damages compensatory fine liquidated damages; contractual penalty liquidated damages voluntary penalty; ex-officio fine pecuniary fine pertinent fine due to monetary penalty punitive fine punitive fine exemplary damages many-sided local (s vezes) background music change equity changes magistrates pension funds creditor; lender borrower loan

na espcie na forma de artigos na hiptese de na melhor forma de direito na posse do imvel na proporo das aes na qualidade de sucessora por incorporao nas reas de (contab., auditoria) no estado em que se encontra nada consta no cabido; incabido no circulante no consta dos autos no conveniente no de nossa competncia no exigvel no provimento no realizvel (adj.) no tecido nas clusulas contratuais natureza jurdica navio mercante (naveg.) necessrio ou conveniente negar negar regncia negativa de opinio negativa de vigncia negligncia negligncia grave negligenciar atribuies negligente (adj.) negociao negociao de dvida negociao justa negociar negociar aes negcio negcio casado negcio em bases cumulativas negcio simulado negcio simultneo negcios negcios em desenvolvimento negcios ilcitos negrito negro de fumo nexo de causalidade nicho de mercado nvel

in this case on articulated pleading in the event the in the best terms of the law; in the due form of the law will be vested in the property ratably to the shares as successor by incorporation in the fields of as is nothing or record frivolous non-current it does not show on the records undesirable to have no power to act evergreen denial nonaccruing; nonperforming nonwovens in the contractual relationship legal nature cargo ship necessary of advisable withhold (consent) fail to uphold disclaimer of opinion; adverse opinion denial of effectiveness negligence gross negligence to be derelict in one's duties derelict negotiation; trading debt workout fair dealing to transact; negotiate to trade in stock transaction; deal back-to-back operation arm's length transaction sham transaction back-to-back transaction business dealings work in progress crooked business bold type carbon black chain of causation market niche seniority

- 97 -

no caso de no entanto no futuro; mais cedo ou mais tarde no limite do necessrio no mrito no qual no valor de nome comercial nome vulgar nomeao nomeao autoria nomear nomenclatura brasileira de mercadorias (NBM) nomenclatura de mercadorias nominativa norma norma ambiental norma de contabilidade norma de direito material norma programtica norma pblica nos melhores termos da lei nos seguintes termos nos termos da legislao ordinria nos termos da lei nos termos de (artigo/clusula) nota autorizada para divulgao na imprensa nota colateralizada nota explicativa (contab.) nota fiscal nota garantida a juros flutuantes nota promissria nota promissria com cupom fixo notrio pblico notcia notcia de converso notificao notificao cartorria notificao civil notificao de saque notificao judicial notificar, no mnimo com ___ dias de antecedncia novao novos fundos nua propriedade ncleo nula e sem efeito nulidade nmero de processo

effective for yet eventually on/an "as-needed" basis on the merits of the case in worth registered name; trade name common name appointment third-party practice to appoint Foreign Trade Tariff; Brazilian Customs Tariff foreign trade classification word mark rule environmental standard accounting standard; accounting principle; fundamental accounting concepts rule absolute general rule of law public policy in the best terms of the law subject to the following (at) common law by operation of law under press release collateralized floating rate note note; footnote invoice collateralized floating rate note promissory note fixed rate note notary public release conversion notice notice; process notice via registry office preliminary judicial notice notice of withdrawal; notice of drawing summons; court notice to give not less than ___ days' prior notice to novation; renewal fresh funds bare ownership; beneficial ownership core null and void defeasance; annulment; voidability; to be considered null and void; procedural error index number

- 99 -

o acima exposto to foregoing o acusado (the) accused (penal) o disposto acima the foregoing o juiz deu-se por suspeito para examinar o caso the judge has recused himself from the case o pedido foi indeferido the application was refused o que contraria uma questo de direito perverse verdict o que for maior to greater of o voto foi declarado nulo the vote was declared invalid o x da questo the gist of the matter objetivar with a view to; intended to; seeking to objeto object; purview (social); subject matter (contrato) objeto deste contrato contemplated by this agreement objeto e p purpose and status objeto social corporate objective; corporate purpose oblao oblatio obrigao liability; bond; obligation; security obrigao contratual contract obligation obrigao de fazer affirmative covenant obrigao de no fazer negative covenant obrigao garantida secured bond obrigao vlida binding obligation obrigaes dues; covenants obrigaes de colocao pblica a taxas de juros flutuantes publicly issued floating rate notes obrigaes de fazer positive covenants obrigaes de no fazer negative covenants Obrigaes Reajustveis do Tesouro Nacional (ORTN) readjustable national treasury bonds obrigaes remuneradas interest bearing obligations obrigada obligor obrigar to be binding upon; bind obrigar-se (a) to agree; undertake; to covenant obrigatoriedade obligation to obrigatrio (adj.) binding; mandatory; compulsory observado o desgaste natural normal wear and tear excepted observados(as) contudo while complying with observar; respeitar to comply with obstar bar obteno (seguros) procurement ocorrncia police report ocupacional on-the job; on-the industrial ocupando os noticirios in the news oferecer defesa raise all defenses oferta e demanda supply and demand oferta e procura supply and demand oferta de aquisio de controle takeover bid oferta global de ttulos global equity offer oferta para compra de aes tender offer; flotation oferta primria; colocao primria de ttulos initial public offer (IPO) oferta pblica public offering

oferta pblica inicial oferta pblica para aquisio de controle oficial das execues fiscais estaduais oficial de gabinete oficial de justia oficial maior ofcio ofcio circular ofcio do registro de distribuio ofcio requisitrio oficioso (adj.) oitiva leo diesel leo para lamparina de mecha leos vegetais hidrogenados (farm.) omisso de receita omitir-se onde cabvel onerar (vb) nus nus eqitativo nus real opo opo a ter irrevogvel, para entrega futura opo coberta opo de compra opo de compra de aes opo de compra de taxas de juros opo de compra e venda de mercado e venda posterior por preo maior ou menor quando o comprador exerce o direito de opo opo de venda opo de venda de aes opo de venda de taxas de juros opo descoberta opo para excesso de subscrio opcionado opcionante operao operao a termo operao vista operao ativa operao ativa e passiva operao casada operao compromissada operao consorciada operao de aquisio de mercadorias para simultneo fornecimento a terceiros operao de cmbio operao de cobertura operao em prego

initial public offerring (IPO) takeover bid state tax collection office office clerk court official deputy clerk; deputy notary public; head clerk official letter directive release distribution registry office court order for provisions for payment in gut's annual budget unofficial bearing gasoil signal oil hydrogenated vegetable oils failure to report income; unreported income fail to make progress of to encumber; to burden lien; burden; encumbrance; exposure equitable lien in rem guarantee option call covered position call option purchase option; call option cap (hedging)

straddle; put-and-call put option put option floor (hedging) naked position over-allotment optionee optionor operation; transaction (negcio) put transaction cash transaction; spot transaction lending banking transaction straddle; back-to-back operation conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (St. Exch.) syndicated transaction back-to-back transaction exchange transaction hedge floor trading

- 101 -

operao entre partes independentes operao passiva operao 63 operao simblica de cmbio operao trancada operao travada operaes ativas e passivas operaes de swap operaes futuras operaes travadas operador operador de bolsa operador de compra e venda operador especial (St. Exch.) operar operar seus negcios operar uma conta oponvel opor oportunamente oposio oposto por optar; decidir; resolver optar pelo controle ora contratado ora existente ora ou doravante existentes ora ou doravante se tornem oramento ordem de cessao ordem de pagamento ordem de saque; saque (papis) ordem de saque vista ordem do dia/pauta ordem econmica ordem judicial ordem pblica ordenao ordenado ordenamento adjetivo civil organizao em constante estado de aprendizado organograma rgo; repartio; departamento (partes) rgo; entidade (tipo) rgo de administrao rgo de classe rgo do governo rgo governamental rgo judicial rgo julgador rgo ou entidade governamental

arm's length transaction fund-raising 63 loan transaction symbolic operation of exchange; nominal exchange dealing locked deal locked deal fund-raising and lending swap agreement futures locked-in spread floortrader floor broker; pit broker purchase and sale transaction specialist to carry an account affairs deposit and withdraws money; transact an account; apply transactions to an account good as regards (contra) to oppose; deny; invoke; claim in due course; timely opposition filed by to elect elec to control dealt with herein currently in existence both current and future are/or may hereafter become budget; quotation cease-and-desist order money order draft sight draft agenda economic order; economic policy court order public policy; principle of law and order; public order structure salary civil procedural law learning organization organization chart body agency administrative body bargaining unit government agency government department/ governmental instrumentality judicial entity tribunal governmental body or agency

rgos orientao orientao escrita orientao legal origem oriunda; decorrente; em funo oriundas de otimizar ou no ouro fsico outorga uxria outorgada credora outorgada hpotecria outorgado outorgante outorgante devedora outorgante hipotecante outorgar

agencies policy; guideline; advice; ruling written disposition legal advice provenance brought about arising out of facilitate the operation vel non gold bullion wife's consent grantee creditor grantee mortgagee; creditor attorney in fact principal; grantor grantor debtor grantor mortgagor wife's consent; grant

- 103 -

P. Deferimento p.l.c. P.R.I. (Publique-se, Registre-se, Intime-se) pacificamente pacfico (adj.) pacote turstico pacto adjeto pacto ante-nupcial pacto comissrio pacto; ajuste padro de valor monetrio pagador principal pagamento pagamento a maior pagamento a menor pagamento antecipado pagamento aps o vencimento pagamento vista pagamento contra entrega (COD) pagamento de imposto a menor pagamento em carteira pagamento em espcie pagar (vb) pagar a mora pagar antecipadamente pagvel pago aps o vencimento pas altamente endividado pas em desenvolvimento pas membro (de tratado) panela (de fundio) (met.) panela intermediria (met.) pantalha pantanal papel papel de primeira linha papel ofcio para constar para fins de para no dizer para que no haja dvidas para todos os fins para vigorar em paraestatal paraso fiscal paralegal (subst.) paralisar (aeronave) parceiros comerciais

request grantal; we request the granting of the above; granting request public limited company Publish, Register, Notify willingly peaceable; widely accepted; universally accepted package tour addictional clause antenuptial agreement; premarital agreement agreement of forfeiture agreement; covenant; settlement; arrangement; adjustment standard of value principal obligor payment overpayment underpayment prepaid expense; accelarated payment payment in arrears immediate payment; cash consideration cash on delivery (COD) deficiency payment at the bank payment in kind to surrender; to pay; to settle pay all defaulted amounts to prepay payable payable in arrears heavily indebted country less developed country (LDC) treaty country ladle tundish screen; viewing screen wetlands debt security prime note legal-size paper for the record for purposes of not to say for avoidance of doubt for all intents and purposes effective upon quasi-governmental tax haven paralegal aide to ground business partners

parcela; prestao parcela depositada parcela semestral parcela nica parecer parecer contrrio; voto contrrio; voto vencido parecer de orientao parecer do Ministrio Pblico Parecer dos Advogados da Tomadora Parecer dos Advogados do Agente e dos Bancos parecer dos auditores parecer normativo parente afim parente colateral pari passu (em igualdade de condies) paridade cambial paridade de moedas parte parte beneficiria parte contrria parte contratante parte denunciada lide; litinconsorte parte divulgante parte em litgio parte lesada parte prejudicada parte vencedora partes da sentena ou acrdo participao participao em empreendimento de lazer participao em lucros participao estatutria de diretores participao indivisvel participao no mercado participao patrimonial participao societria partilha de bens pasmem! passadeira passageiro passar por; agentar passvel de passivo passivo circulante passivo descoberto passivo exigvel passivo e obrigaes passivo fictcio passivo real pasta bsica patrimnio

installment; tranche; lot escrowed portion semi-annual instalment bullet payment award; opinion; technical report (M&P) adverse opinion; dissenting opinion; disclaimer of opinion practice bulletin opinion of the Public Attorney's office opinion of general counsel to borrower opinion of counsel to the agent and the banks audit report normative opinion in-law collateral kin pari passu exchange parity currency swap party founder's share; participation certificate; receiving party adverse party party hereto impleaded party source party litigant injured party aggrieved party prevailing party parts of the decision: relatrio the summary of the events of the trial fundamento: basis for the decision; decision: the verdict itself interest; stake; holding vacation ownership profit sharing bonus grant undivided interest market share equity stake corporate interest; equity interest apportionment of assets; estate settlement believe it or not! unbelievable as it may seem; mirabile dictu clothes-pressing machinery principal; participant (bolsa) undergo likely to liabilities current liabilities unsecured liabilities current liabilities liabilities and obligations offset liabilities actual liabilities unefined cocaine heritage

- 105 -

docket complaint; initial petition procedural documents; petio inicial: plaintiff's complaint; contestao: defendant's answer; rplica: plaintiff's reply; manifestao rplica: defendant's answer to ...; nova manifestao: plaintiff's reply to...; defendant's answer to ... peculato embezzlement peculiaridade special feature peclio gratuity; (INPS) savings fund; time savings account pedido motion; application; order; complaint; plea; prayer pedido de cotao (EUA) inquiry; invitation to tender pedido de deferimento request for granting pedido de desistncia de registro request for waiver of registration pedido de extino do processo motion to dismiss pedido de falncia petition for bankruptcy pedido de julgamento sumrio motion for summary judgment pedido de patente desdobrado application for continuation in part pedido de reconsiderao de certificado de registro request for reconsideration of registration certificate pedido de registro registration form pedido de registro de investimento application for investment registration pedido de registro de marca trademark application pedido de registro de patente patent application pedido de rejeio da ao motion to dismiss pedido de reviso (Dir. Proc.) plea in abatement pedido em carteira firm order pedido em contrrio counterclaim pedido recebido como claim held as pedir a palavra to request the floor pedir concordata to file for chapter 11 workouts peita; suborno bribery pena sentence; setence to pay 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 penal criminal; penal pendncia loose ends pendncia judicial pending case; pending litigation peneira vibratria acionada com moto-vibrador VIMOT, para peneiras solda em p vibrator sieve actuated with VIMOT moto-vibrator for sieving powser welding penhor lien; pledge; collateral penhor legal distress; distraint

patrimnio (soc.) patrimnio lquido patrimnio mundial ptrio poder patrocinadora paulatinamente pauta pauta de casos; ementa de sentena; lista de decises pea vestibular peas processuais

assets and liabilities; assets; holding net worth (em textos); stockholders' equity (em balanos) world heritage site (UNESCO) parental power; paternal power issuer slowly but surely trial docket

penhor mercantil penhor rural penhor de aes penhora penhora judicial penhora pr-judicial penhorado (subst.) penhorador(a) penso alimentcia penso ou aposentadoria perda monetria perda de objeto (ao) perdo de dvida perdas e danos perder a votao perecimento perecimento de investimento perempo; precluso perfeito estado de uso, habilidade e funcionamento pergaminho exordial percia periculosidade periculosidade e segurana periculum in mora periodicidade perodo base (IR) perodo competente/de competncia perodo de carncia perodo de compensao de cheques perodo de disponibilidade perodo de experincia perodo de franquia perodo de juros perodo de permanncia perodo de prorrogao perodo de validade perito perito; especialista perito de avaliao perito de avaria perito judicial permanente permisso de lavra garimpeira permissionria permissionria plena (St. Exch.) permitir permuta permutvel pernicioso (adj.) persistir; perdurar personalidade jurdica

commercial lien; commercial pledge rural pledge; rural lien share escrow attachment; seizure judgment lien; attachment prejudgment attachment distrainee; lienee distrainor; lienor alimony; support payment pension or retirement pay purchasing power loss lack of grounds debt forgiveness losses and damages to be outvoted perishment termination; extinction estoppel perfect condition of use, occupancy and operation exordium expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal) risks health and safety ineffectiveness resulting from possible delay frequency tax year accrual period lock-up period float availability period probationary period; trial period grace period interest period lock-up period rollover period currency of the agreement expert consultant expert valuation expert average adjuster court-appointed surveyor permanent assets informal mining reserve area authorized entity; licensee (st. exch.) lessee; licensee to enable exchange; swap exchangeable pernicious endure corporate entity; legal personality; corporate personality; legal

- 107 -

perspectiva perspectivas so encorajadoras pertencente pertences; bens pesquisa mineral pessoa fsica pessoa jurdica pessoa natural petio petio explicativa de capitalizao de emprstimo petio inicial (autor) petitrio pignoratcio pirataria pirateado (PIS, COFINS, ISS) piso salarial placa (met.) plgio (dir. autoral) plaina de mesa planilha de pagamento plano (de)

plano coletivo plano de aposentadoria plano de imobilizado plano de penso plano de previdncia plano diretor plano empresarial planta baixa (arquit.) plastificadora filme plataforma MIPS em tempo real plataforma mvel plataforma petrolfera pleiteada pleitear (vb) pleito plena, rasa plenrio plurianual p de algas (farm.) p de capim (farm.) poder aquisitivo poder executivo poder executivo federal poder judicirio poder legislativo poder liberatrio poder pblico

identity prospect prospects are bright pertaining to appurtenances; effects exploration individual; natural person; person body corporate; legal entity; legal person; corporate entity individual; person petition; plea; claim; complaint; pleading (dir. proc.) explanatory letter regarding loan capitalization complaint; statement of claim; initial petition complaint being secured by collateral reverse-engineering reverse-engineered VAT tax (segundo YON) minimum wage for the category; wage floor slab plagiarism; passing-off table planer payment plan This is the first phase of the two-phase judicial procedure: 1. settlement of anything pending regarding the case; and 2. judgment on the merits group plan retirement plan capital investment plan pension plan welfare plan directive plan multiemployer plan birds' eye view; ground plan plasticizing machine real-time MIPS platform movable platform offshore rig claimed (not necessarily disputed) to plead pleading full, complete, irreductible full bench; full session; plenary session multiyear kelp powder couch grass powder purchasing power executive branch federal executive branch judiciary branch legislative branch purchasing power public authorities

poderes polmico polcia cientfica poltica poltica de rdeas curtas/controle poltica fiscal poltica monetria poltica nacional de saneamento polo de atrao ponderar ponta de estoque ponto de equilbrio ponto de venda pontos-base populoso por ao ou omisso por conseguinte, fica acordado como segue por convocao por difference por em risco por encomenda por equiparao a por estarem assim juntos e contratados por exemplo por fora do qual por ordem de por meio do qual por procurao por quem de direito por quem quer que seja poro (naveg.) porcentagem do resultado portaria portaria interministerial porto de carregamento porto de embarque ps-balano posicionar posio posio coberta posio comprada posio em aberto posio final (contab.) posio inicial (contab.) posio lanadora posio titular posio vendida posse posse legtima, mansa e pacfica posse mansa e pacfica posseiro

authority controversial police lab policy short-leash policy fiscal policy monetary policy national sanitation policy magnet weight (matem.) end-of-line products break-even point sales outlet base points (b.p.) populous commission or omission now, therefore, it is hereby agreed as follows at the call by difference endanger custom-made; customized; to order by analogy with in witness whereof for one by behest (at the behest of) by by proxy by the authorized party whomever hold contingency fee ordinance joint Ministerial Ordinance loading port; loadport port of loading; port of embarkation subsequent (in actting) take a stand standing; position covered position bidding position; long position open position closing balance opening balance short sale bidding position short position; sale position; to sell short; short sale, short selling; selling short investiture; possession; qualification (diretor) legitimate, peaceable and uncontested possession uncontested title to; quiet possession squatter

- 109 -

possibilidade jurdica possuidor em boa-f postecipadamente postecipado posto posto de atendimento eletrnico (Banco 24 horas) posto fiscal postulao potssio potestar por pouco antes poupana poupana a prazo fixo praa raceamento prticas comerciais enganosas praticar todos os atos prazo prazo de carncia prazo de decadncia prazo de entrega prazo de prescrio prazo de vigncia prazo indeterminado pr-contrato pr-datado pr-requisito prembulo precatria precatrio precedentes preceito cominatrio precluso preo preo de capa preo de compra preo de exerccio (opo) preo de exportao construdo preo de tabela preo de venda preo global de compra preo justo de mercado preo lquido de venda preo mximo preo mdio ponderado preo unitrio preencher declarao de renda prefacialmente Prefeitura Prefeitura Municipal preferencial

cause of action holder in due course in arreas in arrear teller's booth automatic teller machine; automatic teller tax service office request potassium to request permission for shortly before savings time savings account auction; public auction; trading area; venue; marketplace; site sale by auction deceptive business practices to make all appropriate action term; time frame; time limit; currency; interval; stated period; appointed day; timing; period grace period term of loss of procedural right time of deliverytime; lead time limitation period; prescriptive period term of effectiveness; period of validity unlimited; open-ended preliminary contract post dated condition precedent introduction letter rogatory special judicial order precedents seeking an injunction estoppel; preclusion price list price bid price; purchase price strike price constructed export price list price ask price; sale price aggregate purchase price fair market value net sales price ceiling price weighted average price per unit price tax return file a ...; tax to file a ... prima facie local government authority; municipality; prefecture City Hall (lugar) prime

prefixar prego prejudicado prejudicar (vb) prejudicial (subst.) (contencioso) prejuzo prejuzo acumulado prejuzos emergentes prejuzos especulativos prejuzos fiscais preliminar de prescrio preliminares (ao judicial) preliminarmente prmio de reembolso prmio de seguro de crdito premissa prensa prensa de extruso prensa excntrica preparar (contas) preposto prescrever prescrio prescrito presidncia presidente

Presidente do Comit Executivo presidir a reunio presso mxima presses de maiores gastos pressupostos pressupostos processuais prestao prestao alimentcia prestao de assistncia tcnica prestao de contas prestao de fiana prestao de garantias, fianas ou avais prestao jurdica/jurisdicional prestao simblica prestador de servios prestar cauo prestar compromisso prestar contas a prestar fiana (priso) prestar garantias

to prefix trading floor; trading session; pit; market floor aggrieved; invalid to adversely affect; to jeopardize; to impair; to prejudice; conflict with pre-judgment loss accrued loss; deficit actual damages; compensatory damages consequential losses tax losses; net operating losses (NOL) argument, in preliminary phase of case, that statute of limitations has expired preliminary; preliminary allegations (autor); preliminary arguments (ru) preliminarily refund premium risk premium premise; requisite press extrusion press eccentric press draw up representative to become time-barred lapse; barred; statute of limitation barred by law; the statute has run Office of the President; presidency chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa) president of the executive committee to take the Chair maximum pressure spending pressures prerequisites procedural requisites installment; provision (fornecimento) payment of support rendering of technical assistance; servicing accounting rendering of surety/guarantee/bond; putting up of bail [tendering of guarantees], sureties or aval guarantees relief nominal consideration freelance worker; provider to post bond (mandato) to affirm; to make affirmation; to swear in to account to to put up bail post bond

- 111 -

prestar juramento prestar servios de transformao pretenso pretenso preterido pretor pretrio excelso prevaricao prevento (Juzo) prever (vb) previdncia privada previdncia social prvio previsvel previsto primeira linha (de) primeiro conselho de contribuintes principal devedor principal pagador princpio da autoridade do vencimento princpio da fonte produtora de renda princpio da recepo princpio da subsidiariedade princpio de contabilidade geralmente aceitos princpio de universalidade princpio do contraditrio princpios contbeis princpios contbeis geralmente aceitos priso administrativa

priso albergue priso domiciliar priso preventiva priso simples privar de privatizao privatizao abrangente privilgio martimo privilgios (clusula) probatrio (adj.) procedente procedimentos procedimento cautelar procedimento sumarssimo procedimentos de praxe processamento processar (vb) processo administrativo

to swear an oath; take an oath to toll manufactures claim so-called passed over justice of the peace supreme federal court malfeasance (in office) prevention to set forth; to establish; to provide for pension fund social security preliminary predictable antecipated (date ... for) Class A (bank); first-tier (bank) First Council of Taxpayers primary debtor primary obligor early maturity rule source basis acceptance doctrine principle of subordination generally accepted accounting principles taxed on worldwide income adversary system accounting principles generally accepted accounting principles; good accounting principles imprisonment ordered by an administrative authority. Strictly, only applies to persons in government who are responsible for monies and who may have diverted funds. Not intended to punish, but to force him to put situation in good order. There are other offenses which, under law, can be punished by this kind of imprisonment. goal lodgings; jail lodgings house arrest preventive detention detention deprive of privatization pervasive privatization maritime lien benefits probational valid; logical; justified course of conduct provisional proceeding summary proceedings ordinary proceedings further development to sue; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution administrative proceedings

processo cautelar processo comum processo de arrolamento processo de concordata processo de conhecimento processo de dispensa de licitao processo de execuo processo do juri processo especial processo falimentar processo fiscal processo judicial Processo n processo ordinrio processo sumrio processo trabalhista processos judiciais ou administrativos processo, processo judicial processual (adj.) processualista procurao procurao em causa prpria procurao indeterminada procurador (ou bastante procurador) procurador ad judicia procurador procurador da repblica procurador da unio procurador de justia procurador do estado procurador em juzo procurador-geral procurador geral da fazenda nacional procurador geral da repblica (MP federal) procurador pblico procuradoria do estado procuradoria geral da fazenda nacional produo produo de provas produto produto de limpeza domstica produto derivado produto em estoque produto em processo produto falsificado produto intermedirio produto interno bruto produto nacional bruto produtos com data de validade produto-tampo proferir professor titular

provisional proceedings standard proceedings simplified probate proceedings concordata proceedings prejudgment phase bidding waiver execution proceedings; enforcement proceedings; execution suit jury proceedings special proceedings bankruptcy proceedings tax claim court suit; legal process Case No. cognitive proceeding; regular proceedings summary proceeding labor suit actions or proceedings proceedings, legal proceedings procedural expert in civil or criminal procedure power of attorney; proxy power of attorney with an in rem propriam clause durable power of attorney attorney-in-fact attorney at law ad negotia attorney in fact federal government attorney public prosecutor public prosecutor state attorney prosecutor attorney-general attorney-general of the national treasury attorney-general public prosecutor state attorney Office of Attorney-General of the National Treasury output taking evidence proceeds; item; product; output household cleaning product byproducts standby product WIP knock-off intermediate goods gross domestic product (GDP) gross national product (GNP) dated goods stopgap product to hand down; issue; render (judgment) full professor

- 113 -

profissional liberal programa contra pobreza direcionado programa de incentivo de emprego a minorias programa de publicidade proibir (vb) projeto de lei projeto de partilha projeto de preservao projeto do ... projeto filantrpico projeto substituto projetos de obras pblicas pro labore prolatar prolegmenos promessa de compra e venda promessa de recompensa promissrio promissria promitente/promissor comprador promitente/promissor vendedor promoo de vendas promoo por antigidade promoo por mrito promotor pblico promovente promover promovida promulgar pront. (abrev. de pronturio) pronunciar pronunciar-se propaganda comparativa propaganda enganosa propina; caixinha proponente proporo proporcional (adj.) proposital; intencional; falta voluntria propsito proposta (em concorrncia) proposta de aquisio de controle majoritrio proposta de diretoria proposta de incorporao proposta de licitao propriedade propriedade industrial propriedade intelectual propriedade legtima prorrogao pro soluto (pagamento)

professional targeted antipoverty program employment incentive program for minorities advertising campaign to prohibit; to bar; to ban legislative bill; bill; project of law draft of apportionment; draft of distribution conservation project design of the system charitable project alternative bill publics works projects estimated self-employment income to hand down; issue; render (judment) preliminary aspects purchase and sale commitment; commitment of purchase and sale compensation commitment promisee note committed purchaser/grantee committed seller/grantor sale promotion promotion by seniority promotion by merit (1 instncia - MP Estadual) - (Public) Prosecutor; prosecuting attorney claimant; plaintiff foster defendant; respondent to enact; issue; hand down; render (judgment) dossier to present arguments; to make a statement to appeals to; rule on to position itself; to take a position; to profess; to voice disparating advertising misleading/deceptive advertising kickbacks bidder ratio pro rata; ratable; proportional willful misconduct intention bid; proposal; quotation hostile bid proposal of the board of directors takeover bid response for proposal (RFP) ownership (condio de ser o dono) industrial property intellectual property lawful ownership extension settlement

pro solvendo (para solver) prospecto prospecto preliminar prspero prosseguimento protena protestado protestar protesto de ttulo protesto interruptivo de prescrio protocolar; registrar protocolo protocolo de entendimento protocolo de incorporao prova circunstancial prova de uso (patente) prova documental prova final de fotolito prova inconcussa provento providncias tomadas provimento proviso (dbito) proviso para crditos de liquidao duvidosa proviso para dvidas duvidosas (pdd) proviso para o imposto de renda provisionar prudente prumo (naveg.) publicidade; propaganda publicitrio pblico particular pulverizao purgao (mora)

to pay prospectus red herring affluent prosecution protein formally registered as an unpaid obligation; protested obligation (ttulo) to demur protest of bill claim to interrupt statute of limitations; motion to toll the statute of limitations to file; docket delivery; filing; certificate of filing heads of agreement; memorandum of understanding merger protocol indicia (s vezes) working evidenciary document final photoplate; maker's plate conclusive evidence profit; gain; yield; result; revenue; wage work performed; preparation approval accrual bad debt reserve bad debt provision provision for income tax; accrual for income tax to accrue (ou applicar o regime de competncia) conservative lead line advertising advertising executive private individuals dispersion; dispersal; scattering remedy; late payment (in leasing)

- 115 -

a qualquer ttulo on any account quadra block quadrilha illicit cartel of criminal/netework; criminal group quadro de administradores administrative structure quadro geral de credores general list of creditors qualificao (crime) identification; aggravated by ... qualquer disposio em contrrio contida neste instrumento anything to the contrary herein quando um grupo de investidores compra uma empresa, em um negcio em grande parte financiado por emprstimos leveraged buyout quantia sum quantia depositada pelo investidor, com o corretor, a ttulo de sinal call margin quarteirizao contingency que integra o presente instrumento como ... attached as Exhibit "A" hereto quebra de caixa special bonus for cashiers quebrar; entrar em falncia to go belly up queda na procura flagging demand queima total de estoque clearance sale queixa (Dir. Proc. Penal) complaint quem de direito rightful party querelado the accused querelante complainant quesito (Dir. Proc.) question quesito escrito written interrogation questo (contencioso) dispute questo prejudicial preliminary or preparatory action questionar to call into question quilmetro rodado payment of commission per km. quinta-feira santa maundy thursday 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 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 quota de fundo de investimento fund quotas quotao listing quotista quotaholder

- 117 -

R.A. R&I radiofuso sonora raso raspadinha ratear (vb) rateio ratificao razo (livro) razo de apelao razo final razo pela qual razo social razovel razes de apelante r agravante reajustamento reajustamento do rendimento bruto reajuste (de preo) real realizao; concluso realizar reforma realizvel (adj.) realizvel a curto prazo realizvel a longo prazo reativar reavaliao reavaliar (contab.) reaver reaver posse recada (doena) recartilhadora nacional receita receita de anuidade de associados receita de comercializao receita de vendas receita de vendas a receber receita federal receita financeira receita lquida receita lquida antes dos impostos receita operacional recepo recibo recibo de depsito obrigatrio do capital social recibo de sinal reciprocidade recproco

record and notify (registre-se e autue-se) record and notify (registre-se e intime-se) radio sound broad-casting irreducible scratch-off lotteries to apportion; to earmark apportionment; earmarking; draf of a apportionment; deed of distribution (imob.) ratification ledger reasoning of the appeal final arguments where upon corporate name reasonable statement of the appellant defendant pleader gross-up gross-up escalation; restatement actual consummation to plow ahead with reform accruing; performing short-term receivables noncurrent assets to revive revaluation to revalue to recover to repossess; (n) repossession relapse national "recartilhadora" income; earnings renewal card fee selling revenue sales revenue net sales on account federal revenue financial income net earnings net earnings before tax operating income; operational earnings; business receipts acceptance doctrine receipt receipt of mandatory deposit of the share capital receipt of down payment reciprocity; mutuality cross

reclamao (trabalhista) reclamada(o) reclamante reclamatria recluso recolhido a maior por recolhimento recompra recompra de valores mobilirios reconciliao numrica reconhecer; admitir reconhecido reconhecimento reconhecimento de prejuzos (contab.) reconhecimento de embarque reconstituio de bens lesados reconstituio de crime reconveno reconvindo reconvinte recorrente recorrer recorrido(a) recozer (vb) (met.) recuperao recuperar-se; reaquecer recurso recurso adesivo recurso de apelao recurso de revista recurso de uma conta recurso extraordinrio recurso extraordinrio de apelao recursos novos recusa (de juiz) recusa de testemunha recusar rede rede viria redondo reduo reduo/desconto no imposto reduo de pessoal reduo em investimentos reduo em taxas de juros reduzir reduzir os custos a um mnimo re-exame (tribunal) reembolsar reembolso reembolso de aes reemprstimo

labor claim, grievance defendant; respondent claimant; plaintiff; complainant claim confinement; solitary confinement overpaid by payment (of taxes) buyback buyout numerical conciliation agree; acknowledge; to certify; respect (patents); understand touted certification loss recognition bill of lading damages awarded reenactment of a crime counterclaim; cross action; charge back (de valor) counterrespondent counterclaimant appellant; claimant to resort; appeal appellee; respondent to anneal rebound to pick up steam appeal; remedy adhesive appeal; subsidiary appeal appeal motion to review; review appeal proceeds extraordinary appeal extraordinary recourse of appeal fresh money disqualification impeachment of witness to recuse oneself; disqualify; decline net; grid network of highways in good shape (financially) decrease tax abatlement downsize investment cutbacks interest rate relief diminish; write dow (contabilmente) to slice costs to the bone ex officio review to repay refund; reimbursement; repayment; recourse; chargeback refund relending

- 119 -

reescalonamento reestruturao refeitrio referendado referir-se refiladeira reflexos reforar garantia reforo de capital reforo de garantia reforma (de sentena) reforma agrria reformar reformar deciso reformar sentena regio regio do ABC regime regime de caixa regime de competncia (crditos) regime de comunho de bens regime de comunho parcial de bens regime de comunho total de bens regime de condomnio aberto regime de State global regime de parceria regime de separao de bens registrado impetrado registrar registrar um contrato registro registro de imveis registro de patente registro simplificado/resumido registros/extratos bancrios regras contbeis pormenorizadas regresso regulamento regular (adj.) regularidade regularizao (documentos) reincidente reintegrao reintegrao de posse reintegrao no emprego reipersecutrio reiterao reivindicao reivindicar rejeitado; recusado rejeitar a petio inicial rejeitar uma ao

rescheduling; retiming of payments restructuring; capital reconstruction cafeteria approved refer to reseizer effects thereof to reinforce a guarantee cash injection additional guarantee reversal; renewal farm reform set aside (contencioso) to reserve decision reverse a judgment; overturn circuit satellite cities of SA, SBC and SC system; ruling; tax regime (fiscal); arrangement (legal) cash basis accrual basis community property ruling partial property ruling universal property ruling open-end condominium fund turnkey partnership basis separate property ruling respondent judge to record to draw up a contract enrollment real estate registry recordation short form registration statement bank records detailed accounting principles recourse regulations; enabling legislation routine good standing; regular standing perfection; regularization recidivist; repeater readmittance; replenishment repossession rehiring to the position in rem reiteration claim; demand to indicate; uphold; maintain; defend to be turned down to dismiss the complaint dismiss in action; to dismiss a suit or claim

relator relator (juiz) relatrio com proposta de poltica relatrio de instruo relatrio descritivo banco de referncia relatrio oficial do governo relatrio provisrio relevncia relevante (adj.) remarcaes remessa ao exterior remessa de rendimentos remessa ex-ofcio remisso de hipoteca remisso remitir uma hipoteca remoo (de ao) remunerao remunerao indireta remunerar renda renda de bilheteria renda de pessoa fsica e jurdica renda fixa renda per capita rendimento rendimento lquido rendimento nominal rendimentos rendimentos da caderneta de poupana rendimentos recebidos por renegado; exceo renovao renovao de autorizao de outorga de aval rentabilidade rentvel (adj.) renncia renncia ao direito de imunidade renuncia expressamente ao benefcio de ordem

reporter reporting judge; judge who wrote the opinion green paper substantiated report specifications white paper interim report materiality material; substantial markups offshore remittances remittances of income remittitur of record (= remessa de ofcio) mortgage release in default; in arrears to release a mortgage transfer consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees fringe benefits to compensate income; earnings box office revenue persona & business income fixed income per capita income efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production) net earnings face valuation income (not earnings), esp. as in statements; revenues saving account earnings proceeds received by renegate renewal; maintenance (seguros) renewal of the authorizatin for "aval" guarantee profitability profitable relinquishment; resignation (cargo); waiver (direito) waiver of immunity expressly waives the benefit of order (refers to sueable sequence based on who signed the document first, when more than one signature appeals) to waive; resign; relinquish; to forgo renegotiate; refinance; refund redress relief department; office; sharing public agency; government agency onlend; pass on (custos) onlending; repass

renunciar repactuar reparao reparao judicial repartio repartio pblica repassar repasse

- 121 -

repatriamento repetio de indbito repique (PIS) rplica (autor) rplica (Dir. Proc. Penal) repos repreenso; reprimenda representao; agenciamento representao comercial representada representante representativas da totalidade das aes repristinao requerente requerer requerido requerimento requisito rescalonamento rescindir rescindir de pleno direito resciso reserva com reservas de iguais para si reserva contra crditos duvidosos reserva de credores duvidosos reserva de domnio; consrcio reserva de lucros reserva de lucros no distribudos reserva de reavaliao do ativo fixo reserva livre reserva para manuteno de capital de giro reserva; ajuda de custo; abono (falta) reservas resgatar resgate resgate acelerado resguardar resduo inflacionrio resilio resilir resolver respeito responder pela evico responsabilidade responsabilidade aleatria/condicional responsabilidade aquiliana responsabilidade civil responsabilidade condicional responsabilidade conjunta e solidria

repatriation undue payment; double payment in error; claim for refund of undue payment additional PIS (5% of income tax) paid by service companies rebuttal; reply; plaintiff's reply reply; prosecutor's rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (palintiff); rejoinder (defendant) repurchase agreement admonishment agency; complaint; formal complaint agency; sales office principal agent constitute all shares selon petitioner; claimant to file for defendant; respondent application; request; formal petition; motion qualification; requirement reformulation to terminate legally terminated termination; rescission reserving the same powers for himself loan loss reserve doubtful credit reserves conditional sale agreement; title retention capital gains; profit reserve surplus reserve appraisal surplus free surplus reserve for maintenance of working capital allowance; approval of absence; cost alowance adjoining protected lands to redeem redemption; retrieval callable to hold harmless (against) vestigial past inflaction termination to terminate to rescind compliance with means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented liability contingent liability liability for damages civil liability; tort contingent liability joint and concurrent liability

responsabilidade criminal responsabilidade cumulativa responsabilidade de mero favor responsabilidade fiscal/imposto de renda devido responsabilidade funcional responsabilidade indireta responsabilidade individual responsabilidade objetiva responsabilidade patrimonial responsabilidade penal responsabilidade regressiva ou subsidiria responsabilidade solidria responsvel responsvel administrativo responsvel autorizado ressalva ressalvado que ressarcimento ressarcir restaurao de estradas restaurao de patente ou pedido de patente restituio restituio de imposto restituio de renda restrio restries regulamentares resultado do exerccio resumo (patente) resumo de termos resvalar retaguarda reteno reteno de imposto na fonte reter (pagamento) reti-ratificado retido retificao retificao de declarao de renda retirada retirar (documento) retirar da lista retomar retorno retorno do capital inicial retorno sobre o ativo total retratao; desativao da demanda retroativamente datado retrocesso retroprojetor ru primrio reunio reunio a portas fechadas

criminal liability accrued liability liability without cause tax liability malpractice liability vicarious liability several liability strict liability personal liability criminal liability subsidiary liability joint liability accountable (to be held) exempt employee authorized officer proviso; qualification; reservation; erratum provided that; except that; unless reimbursement; indemnification; recovery; compensation indemnity road renovation reinstatement of patent application or of patent refund tax refund tax rebate restraint regulatory constraints result abstract term sheet to slip; slide; glide; skid back office withholding withholding income tax to withhold rectified and ratified rectitude rectification; correction; offset amended return withdrawal; borrowing to withdraw to delist to resume repatriation (of capital); return (on investment) payoff return on capital disclaimer; sluggish demand; withdrawal backdated retroassignment overhead projector first-time offender meeting private meeting

- 123 -

reunio de famlia reunio extraordinria reunio ordinria reunir revelao revelar informao revelia revenda revendedor reverso reverter a reverter em benefcio de revertido revisado reviso revista da propriedade industrial revista forense revogar (vb) rito (Dir. Proc.) RNE rodas giratrias rodzio de plantaes rolagem (dvida) romaneio (lista p/ as autoridades aduaneiras) rombo rompimento roteiro rubrica rubricada rubricar (vb)

family reunification extraordinary meeting ordinary (annual) meeting to call together disclosure import information to default judgment; in contumacy; in absentia; judgment by default resole dealer write-back; write-off to accrue to to inure to the benefit of recovered (securities) revised review; revision Industrial Property Review court review repeal; set aside (contencioso) sequence alien's registration card rotary wheels crop diversification; crop rotation rollover; rollover debt packing list; shipping list deficit; deficiency breach; tear (naveg.) checklist item; caption; heading; section; initial initialed initial

S.A. S.A.R. S.M. Britnico sacado sacador sacar (cheque) sadio; estvel sagrado sacado sacador sacrifcio (ativos) saibam tantos quantos esta virem ou interessarem saibam tantos quantos esta virem que sada sada de recursos sala de despachos salrio salrio de benefcio salrio de contribuio salrio educao salrio famlia salrio mensal salrio nominal salrio substituio salrio utilidade salrios vencidos e vincendos saldar (vb) saldo saldo comercial positivo saldo compensado saldo credor saldo (de conta) disponvel saldo devedor saldo disponvel saldo remanescente salvaguardar salvaguardas salvo especificao em contrrio aqui contida salvo melhor juzo salvo na medida em que salvo se sanar saneamento saneamento de meio circulante sanear a economia sanear um feito

corporation stock acquisition rights Her Britannic Majesty payor; drawee (letra de cmbio) payee; drawer (letra de cmbio) to cash; to draw sound sacrosanct; hallowed drawee drawer sale to all whom these presents shall come or may concern, know that know all men by these presents that withdrawal outflow judges chamber salary the wage on which calculation of Social Security benefits is based under Decree No. 83080/79 wage which is the basis for application of the % of Social Security contribution education allowance family allowance monthly salary money/nominal wage replacement salary wages or salary paid in kind rather than in cash; fringe benefits salaries due and coming due to liquidate; to settle (a debt) balance trade surplus offset balance credit balance cash on hand debit balance; outstanding balance undrawn balance outstanding balance to hold harmless against safeguards excepted as specified herein to the best of one's knowledge (and belief); at the best knowledgment; to the best of s.o. knowledge except to the extent unless to correct; to remedy (a default) remedy cash reconciliation to clean up the economy to render an interlocutory decision in the case

- 125 -

saque saque a descoberto satisfazer saudoso se for o caso secretaria secretaria da justia e defesa da cidadania secretaria da receita federal secretaria de segurana pblica secretaria do estado dos negcios da justia secretaria do tribunal secretaria especial de informtica secretaria para assuntos da Casa Civil secretrio(a) securitrio securitizao sede sede e foro sediada em So Paulo sediado seguimento seguintes (e) seguir o mesmo caminho segunda (2) via segundo turno (eleies) segurana segurar preo seguro seguro de ramos elementares seguro de responsabilidade profissional seguro desemprego seguro-desempenho seguro-fiana seguro-garantia seguro imobilirio seleo selecionar jurados sem causa sem efeito sem fins lucrativos (adj.) sem justificao razovel (adj.) sem prejuzo das outras multas cabveis sem se restringir ao acima exposto sem soluo de continuidade semestralmente vencidos semestre semovente semoventes sempre porm sempre que

drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque) overdraft to meet late as the case may be office; bureau justice and citizenship defense office federal income office public security office state office for justice affairs secretary of the court special informatics office civilian household secretary (reunio ou assemblia) insurance broker; pertains to insurance securitization; demonetization; collaterization headquarters; principal place of business; head office jurisdiction to be based in So Paulo with principal place of business; headquartered continuance et seq. to go the same way second copy runoff elections security peg (vb) a price assurance; insurance casualty insurance professional liability insurance unemployment insurance performance bond performance bond performance bond; performance guarantee; guarantee insurance title insurance gleaning to empanel a jury unjustified void nonprofit unreasonable means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority without limiting the foregoing without interruption semi-annually in arrears (means paid, as interest, for the 6 months already passed) half; semester livestock animals; livestock but always whenever

sempre que possvel seno vejamos senado sendo certo que sendo desconsiderados senha senhor senhores senhor e legtimo possuidor senhor presidente senhora e legtima possuidora senhora presidente sensoriamento sentena sentena absolutria sentena arbitral sentena condenatria sentena declaratria sentena judicial sentena normativa sentena transitada em julgado sentena de impronncia sentena de pronncia separao separadamente seqestro ser aprovada ser atrelada ser auditada/auditorada ser convocado ser criado ser destitudo, demitido ser destitudo do cargo ser generalizado ser inserido ser liberado ser o presidente da mesa ser parte do contrato ser procedente ser rejeitada ser responsabilizado ser responsvel ser responsvel perante ... ser taxado serra circular para madeira com motor serra circular para metais (anodos) na prensa de extruso serra mecnica serto serventia

affordable basis (on an ...) hence, in this regard upper houseupper house; senate it being understood that no account being taken PIN (personal identification number) owner; proprietor; Mr. Messrs. lawful owner and holder Mr. Chairman proprietor and lawful owner Madam Chairman sensory court decision; judgment; verdict; decision acquittal arbitration award sentence to condemn; award-making decision; condemnation sentence declaratory judgment court decision ruling jugment made final and unappealable refusal to indict indictment removal severally impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration to be carried to be pegged to to be audited to be summoned to be contrived to be dismissed from a post to be dismissed of a post to be widespread to be placed in the agenda to be loosened to be chairman to be party to the agreement to be valid to be defeated; to be voted dow to hold responsible to be liable to be liable to to be taxed circular saw for wood with motor circular saw for metals (anodes) in extrusion press mecanical saw arid outback usefulness

- 127 -

servio de consultoria servio de dvida servio de radiochamada mediante alocao de aparelho receptor servio diligente servio externo servio personalizado servio prestado servios de consultoria servios de consultoria empresarial servios de vigilncia servios pessoais servios pblicos servido servidor servidor de compartilhamento de arquivo servidor de emulao servidor pblico sesso sesso de (em) sesso de lavratura de testamento sesso pblica sesso/audincia reservada sesso; srie de assemblias setor imobilirio setor privado siderurgia sigilo sigiloso sigla signatrio simblica de cmbio simblico (adj.) similar (produto) simulao sinal sinal distintivo sinal distintivo da sociedade sinal distintivo licenciado sindicalistas sindicncia sindicato sindicato da classe sindicato de ambulantes/vendedores sndico sinistrado (adj.) sinistro sistema de caixa sistema de compensao Sistema de Compensao Europeu sistema de informaes gerenciais

consultancy service debt service/servicing paging service standard of care (positivo); servitude (negativo) field service customized service service rendered the consulting business advisory services security guard services personal services utilities; civil service easement (positive); right of way; servitude (negative) civil servant; functionary; government employee file sharing server gateway server civil servant sitting; session (uma srie de assemblias) on will execution ceremony open court closed-door session; closed-door hearing session housing industry private sector steel metallurgy confidentiality; nondisclosure; trade secrets (s vezes) classified acronym signatory symbolic operation of exchange; token exchange transaction token counterpart sham (transaction) down-payment; deposit identifier (marcas) corporate identifier licensed identifier union members inquiry union; syndicate class union association of vendors receiver (depositrio); bankruptcy trustee; trustee (falncia); receivermanager (falncia); sequestrator injured; damaged loss; occurrence; accident (on a) cash basis clearance system Euro-Clear System management information system

sistema de negociao sistema de partidas dobradas sisudo situao situao comercial situao do caso situao financeira situao patrimonial situao regular sob a forma UEPS(*) sob censura sob compromisso sob encomenda sob medida sob pena de confisso sob pena de confisso quanto matria de fato

sob qualquer pretexto sob trfico de influncia/enriquecimento ilcito sobejar sobras sobras de campanha sobreestadia sobreloja sobressalente sobrestamento de qualquer andamento dos casos sobrestar scia-gerente sociedade sociedade afiliada sociedade annima sociedade civil sociedade coligada sociedade corretora sociedade decadente sociedade de capital aberto sociedade de capital e indstria sociedade de capital fechado sociedade de comando sociedade de economia mista sociedade de fato (casamento) sociedade de participao sociedade de pessoas sociedade em comandita por aes sociedade em comandita simples sociedade em conta de participao sociedade em nome coletivo sociedade fantasma sociedade inoperante
(*)

trading/dealing system double-entry account judicious status; location; circumstance business condition status of the case financial condition equity position; net worth; financial standing in good standing on a last-in first-out basis (inventories) guardedly; cautionsly; circumspectly under affirmation; under oath custom-made (adj.); to order to order under penalty of confession of judgment judgment by default, nihil dicit (on penalty of being considered to have confessed to a matter or fact, or to having committed the offense or to have acknowledged some allegation as true) on any pretext for graft; influence peddling to overabound; to be superfluous unsubscribed shares; unsold shares unexpected campaign funds demurrage mezzanine spare part (peas) that no action has been taken in any of the presently existing cases to halt managing partner company; society; partnership affiliate company joint-stock company civil company associate company brokerage company; securities firm decaying society publicly-held company working partnership; capital and industry partnership; capital and working partnership closely-held company leading company mixed-capital company; government-controlled company common-law marriage venture capital company unilimited liability partnership limited partnership with share capital limited partnership special partnership; unincorporated joint venture general partnership dummy corporation dormant company

UEPS - ltimo a entrar, primeiro a sair do estoque - 129 -

sociedade por quotas de responsabilidade limitada sociedade sem personalidade jurdica societrio (adj.) scio scio comanditado scio comanditrio scio de indstria scio inoperante scio majoritrio scio oculto scio ostensivo scio pessoa fsica scio pessoa jurdica scio principal scios participantes scio-fundador scio-gerente socorrer sofisticado sofrer novas redues software de encaminhamento de rede software de prateleira solicitao solicitao do corretor para que o investidor complete o depsito prvio solidariamente responsvel solidariedade solidrio solvncia som ambiente soma soma total sondagem sonegao sonegao fiscal soro de leite sorteio de prmios Sr. Presidente Sra. Presidente sub-procuradoria subconjunto subcontratao subcontratar subdelegao subjacente submeter submeter relatrio a subordinao hierrquica subordinado subornar suborno

"limitada" company; Brazilian limited liability company unincorporated organization corporate quotaholder; partner; member (clube) general partner limited partner working partner dormant company majority shareholder silent partner ostensible (apparent) partner individual quotaholder corporate quotaholder senior partner equity partners incorporator managing partner to redress; to bail out advanced to be pared even further routing software off-the-shelf software request; demand margin call to assume joint liability joint liability; solidarity joint liability/responsibility creditworthiness; solvency background music sum total sum boring understatement tax evasion/dodging whey prize raffle Mr. Chairman Madam Chairman deputy-attorney's office subassembly hive-off to hive off; to subcontrac delegation underlying (agreement) refer to file report with subordination within an administrative hierarchy, or administrative subordination (labor law) dowline to bribe; pay off payoff; bribery; bribe

subscrever subscrio subscrito subseqentes modificaes subsidiar (vb) subsidiria subsidiria integral subsdio subsistncia (declaraes e garantias) subsistir substabelecimento substabelecer substituto (adj.) subveno subvenes oramentrias subvencionado subvencionar (vb) sucata de ao (met.) sucata de ferro e ao (met.) sucatear (vb) sucesso sucesso fiscal sucesso tributria

sucesso universal sucesso do pedido sucumbncia sucursal sujeito taxao sujeito passivo sumrio sumrio de principais termos (St. Exch.) sumarssima smula superao superar supervit supervit comercial superfaturamento superficirio superintendente superintender superior a superior tribunal militar supervenincia passiva superveniente suplente suplicado suplicante supor suportar (peso)

to approve; endorse; subscribe for subscription; underwriting subscribed as amended to subsidize subsidiary wholly-owned subsidiary background information; subsidy survival to exist; remain; endure; survive delegation of powers; substitution to delegate acting subsidy budget grant subsidized to subsidize steel scrap ferrous scrap to undermine; to sap succession succession tax "tax sucession" (but first explain what it is - creditors of a company that has been bought out are entitled to go after their credits by resorting to the new company owners. general succession outcome of the claim loss of suit main branch dutiable victim resum; abstrat term sheet summary proceeding precedent precedent to weather surplus trade surplus (to pile up) overpricing tenant supervisory boardmember to direct in excess of; greater than superior military court undisclosed liability new (sometimes) deputy; alternate; substitute respondent petitioner to assum to bear

- 131 -

suporte; apoio suporte de deciso suporte fsico suposto supra Supremo Tribunal Federal suprimir sursis surpreender surto; fase suspeio (de um juiz) suspeito (Dir. Proc. Penal) suspender suspensa (reunio, assemblia)

suspenso suspenso de instncia sustao sustao de cheque sustao de protesto sustar sustentao oral sustentar contra sustentar; apoiar (vb)

bulwark decision support physical medium purported above federal supreme court; supreme court (USA) to delete suspension of sentence to startle bout recusation suspect to be adjourned; to stop payment (cheque) adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata) continuance; adjournment (reunio) supression of actions stay; injunction stop payment suspension of protest to halt; suspend; stay; arrest oral argument assert against to maintain; to assert; to uphold; to underpin

tabela tariff tabela de incidncia do IPI table of IPI tax rates tabela progressiva graduated rate tabelio notary public tablita deflationary factor talude floodbanks tambores drums tanque com agitador para fluxo, em inox tank with agitator for flow, stainless tanque de ao steel tank tanque de coliso a r (naveg.) after-hold tanque de coliso avante (naveg.) forward-hold tanque de lastro (naveg.) ballast tank tanque em polipropileno polypropilene tank tapar o sol com a peneira to deny bad news tarefas; atribuies assignments Tarifa Aduaneira do Brasil (TAB) Braziliam Customs Tariff tarifa de manuteno maintenance fee tarifao price hike tarifas aduaneiras customer charges tarifas alfandegrias custom duty tarugadeira viser taxa charge; fee; rate taxa vista spot rate taxa administrada managed/official rate taxa de adeso commitment fee taxa de arquivamento registration fee taxa de captao offer rate taxa de compromisso facility fee taxa de convenincia convenience rate taxa de expediente handling charge taxa de juros interest rate taxa de melhoria de portos port improvement fee taxa de permanncia maintenance fee taxa de remunerao yield rate taxa de renovao da Marinha Mercante merchant marine renovation fee taxa de sobrestadia demurrage fee taxa do dia spot rate taxa horria hourly fee Taxa Interbancria de Londres libor Taxa Interna de Retorno (TIR) internal rate of return taxa judiciria judicial free Taxa Libor libor taxa limite ceiling rate taxa preferencial prime rate taxa registrada official rate taxao dutiability taxar to levy (taxes); to assets taxas de crescimento comparveis aos pases asiticos Asian-style growth rates taxas de servios pblicos assessments utility

- 133 -

telefonia telegrama telex chaveado telex cifrado televiso por assinatura tm entre si justo e contratado tem seu sucesso j comprovado temerrio temperamento tempestividade tempestividade de recurso tempo de casa tempo de conversao tempo de execuo tempo hbil tempo inoperante tempo opervel temporrio tendncia tenho dito tenor teoreticamente teoria da aparncia ter conhecimento ter direito a ter xito com a reforma ter f pblica ter fins lucrativos ter vista (de processos) terceirizao terceiros terceiros no relacionados terminar (sent. tempo) trmino; expirao termo termo de abertura termo de acordo termo de anuncia termo de aprovao termo de audincia termo de fechamento termo de iseno de responsabilidade termo de posse termo de responsabilidade terreno quitado terrenos tesouraria tese acadmica tesoura para cortar solda em barra extra pura testa de ferro testada

telephone services cable; telegram key/tested telex tested telex pay television witness; in witness whereof to have a proven record spurious temperance timeliness; seasonably; timely; timeliness of ann appeal timeliness of an appeal time on the job air time early watch service system within the legal time frame downtime uptime transient trend I rest my case ... term conceibably apparent authority doctrine cognizant of all terms ... to be entitled to to make a go of a reform to have full faith and credit operate for profit to request the case records for examination outsourcing; subcontracting third parties unrelated thir parties to expire expiration (contrato) instrument; duration instrument of opening settlement agreement instrument of agreement; instrument of consent; instrument of concurrence instrument of approval transcript of hearing instrument of closing disclaimer instrument of investiture liability commitment; declaration of acceptance of liability discharged land plots treasury dissertation scissors for cutting extra pure bar welding straw man; fronting company dividing line with the street

testador testamenteiro testemunha apresentada testemunha de acusao testemunha de defesa testemunha instrumentria testemunha ocular testemunhar (vb) testemunho teto mximo permitido tipicidade tipificar tirar o mato, limpar, expulgar titular titular de domnio titularidade titularidade integral ttulo (patente) ttulo a curto prazo ttulo a longo prazo ttulo a pagar (bancos) ttulo a receber ttulo ao par ttulo ao portador ttulo aquisitivo ttulo bom e negocivel ttulo bom e vlido ttulo cambial ttulo cambirio ttulo caucionado ttulo conversvel em aes ttulo da dvida externa brasileira ttulo de crdito ttulo de dvida ttulo de dvida pblica; ttulo pblico ttulo de dvida lquido e certo ttulo de habilitao ttulo de renda fixa ttulo de renda varivel ttulo executivo ttulo executivo judicial ttulo honorfico ttulo mltiplo ttulo negocivel ttulo patrimonial ttulo proprietrio ttulo pblico ttulo singular ttulo universitrio ttulos detidos em nome do corretor, em vez do nome do investidor

testator; bequeather executioner; executor witness in person witness for the prosecution witness for the defense witness by proxy eye witness testify testimony ceilings typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law) to deem; to exist to weed out holder; owner; full professor (univ.) with/holding title to ownership (= direito de propriedade); holding; fee property fee simple certificate; heading; note; security; bill; bond short-term note long-term bond note payable bill receivable par bond bearer instrument deed of title good and marketable title good title negotiable instrument exchange draft escrowed security convertible bond deposit facility agreement (DFA) instrument of credit; market security instrument of indebtedness government bond net and certain/accurate instrument of indebtedness professional license fixed-income security variable-income security execution instrument; collective document judicial execution instrument joint honors multiple share certificate negotiable instrument membership; membership share (stock exchange) membership share government bond single stock certificate university degree street name

- 135 -

ttulos e valores mobilirios ttulos garantidos ttulos negociveis ttulos pblicos tocar todo tolerncia tolerar tomada de preos tomador tomar posse tomar uma atitude tombado tombamento tpicos torneira de inox torno torno mecnico torpeza torre torre de sondagem ou perfurao totalidade do avenado trabalhador assalariado trabalhador autnomo trabalhador avulso trabalhadores externos trabalho trabalho alternado aos sbados trabalhos forados trao tradio tradio cadastral traduo juramentada tradutor juramentado trfico de drogas trfico de influncia trfico de informaes tramitao trmite transao transao a termo transao de boa-f transao entre partes independentes transaes imobilirias transacionar transferncia de fundos a descoberto transferncia eletrnica de fundos transformador para solda transformador retificador transgresso voluntria transgressor

equity; bond and note secured notes negiatiable instruments government bonds to devolve upon (succession) each such forbearance; waiver; allowance to waive; forbear price survey borrower; insured (de seguro) to take office to bite the bullet certified as a historic structure act by which property is preserved as a historical site or having cultural value bullet points stainless tap lathe power lathe moral turpitude pylon derrick entire agreement salaried worker (as opposed to worker on commission) independent contractor; self-employed worker freelance worker fiel stabb task working every other saturday hard work drive tradition; delivery recorded history sworn translation official/certified translator drug trafficking influence peddling peddling handling; development; procedure progress settlement; business; compromise hedging transaction arm's length transaction arm's length transaction conveyancing to trade overdraft wired funds transformer for welding rectifier transformer wilful misconduct tortfeasor; wrongdoer

transigncia transigente transigir transitar em julgado trnsito em julgado transitou em julgado transmisso transmitido (bem imvel) transparncia transparente transportado (de uma folha para outra) transportador transporte transporte areo transporte ferrovirio transporte gratuito transporte martimo trasladado em seguida traslado tratado de bitributao trataviva amigvel tratativa de acordo tratativa; acerto tratar; abordar travar travessa trazer trefila trefila com 2 velocidades - p/ bobinar carretis de 20 kg. (esta parada) trefila manual trefiladeira modelo ... trefiladeira nacional trgua de preos treinamento inter-departamental (marketing) treinamento prtico trplica (Dir. Proc. Penal) trespasse de estabelecimento tribunal tribunal arbitral tribunal de alada tribunal de circunscrio tribunal de contas Tribunal de Contas da Unio tribunal de justia tribunal de recursos tribunal do juri tribunal eleitoral tribunal federal de recursos tribunal pleno tribunal regional do trabalho tribunal regional eleitoral

compromise compromising party to compromise; to come to an agreement; to waive become final and unappellable res judicata final decision not subject to appeal; is unappealable conveyance conveyed rectitude open and aboveboard brought forward carrier carryforward air transportation railway transportation free transportation maritime transportation certified copy made immediately ferry-flight; first certified copy income tax treaty friendly or amicable negotiation arrangement for settlement arrangement; procedure; negotitaion to deal with to lock; join; bar byroad calculate wiredraw double speed wiredraw to wind 20 kg coils (stopped) manual wiredraw wiredrawing machine national wiredrawing machine price letup; price respite cross-training hands-on training defense's rebuttal; second reply; rejoinder succession of establishment court; superior court; higher court; second instance court court of arbitration second instance court; superior court circuit court public finance court federal/union accounts tribunal superior court; state appeals court; court of appeals (2nd instance) appellate court; court of appeals; also appelate court jury court electoral court appellate court; federal court of appeals full session regional labor court regional electoral court

- 137 -

tribunal regional federal tribunal regional militar tribunal superior do trabalho tribunal superior eleitoral tribunais do trabalho tribunais eleitorais tribunais militares tributao; contribuio tributao reflexa tributar tributo trinio trifsico trimestre trinca (naveg.) troca trocar (moeda) trpico mido trust tudo assistiam (a) tumultuar turbao turma (de juzes) turno diurno tutela tutela especfica tutelas TV por assinatura

regional federal court regional military court superior/higher labor court superior electoral court labor tribunals electoral tribunals military tribunals assessment; taxation presumed taxation to levy (taxes); to assets duty; tax three years three-phase quarter crack; fissure switch exchange to tropical wetlands testamentary trust present throughout to disturb adverse possession panel day shift guardianship; relief; court protection specific performance guardians pay TV

um lide unio federal nicos scios unidade (da Federao) unidade de conta unidade de desbaste (met.) unidades da federao unificar universal universalidade de rendimentos urbanizao usando as atribuies que lhe so conferidas usinagem uso capio uso indevido uso manso e pacfico usufruir usufruto utenslios utenslios domsticos til utilidade pblica utilidades utilizao de informaes privilegiadas utilizar (recursos)

lead (as in newspaper) federal government sole quotaholders political divisions and subdivisions (estados, distrito federal e municpios) unit of account roughing mill; slabbing mill political subdivisions consolidate flat worldwide income urban renewal pursuant to authority vested in him by machining adverse possession misuse uncontested use enjoy enjoyment; usufruct wares household appliances useful public interest; eminent domain implements insider trading enlist

- 139 -

... vias do mesmo teor e forma counterparts of equal form and via counterpart vaga de garagem parking space vale brinde/achou ganhou instant prizes vale postal postal money order vale-refeio meal voucher vale-transporte transportation ticket valer-se de to resort to; to avail oneself of 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 bloqueado float valor consignado face value valor contbil book value; carrying value valor da causa value of the matter in controversy valor de alada value assigned to case by the lawyer for the claimant valor de cotao quoted value valor de face face value valor de fatura invoice value valor de liquidao forada break-up value valor de mercado fair value; market value valor de mercado global de uma ao float valor de resgate surrender value; cash surrender value valor de resgate em dinheiro cash value valor de sucata scrap value valor declarado stated value valor do patrimnio equity value valor do patrimnio lquido net worth valor dos ativos para fins de imposto de renda federal basis (accounting) 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 tributado tax owed valor venal assessed value

valorao (bidding) valores (em geral) valores dedutveis valores mobilirios; ttulos de crdito valorizao (no mercado) valorizar vantagens vara vara cvel vara cvel estadual vara cvel federal vara de famlia vara de famlia e sucesses vara de menores varo varejista variao variao cambial variao monetria ativa variao monetria passiva variando vazo de recursos veicular veculo vencendo-se a 1 parcela vencedor da concorrncia vencer vencido vencido postecipadamente vencido (aluguel) vencimento vencimento antecipado vencimento do principal vencimento integral no final vencimento mdio ponderado venda a contento venda a descoberto venda a prazo venda a termo venda a vista venda casada/condicionada venda com reserva de domnio vendedor ambulante vendedor de opo de venda vender a contento venha a... ventilador de coluna marca ____ verba de aprimoramento verba de propaganda verbas verbas rescisrias

specifications amounts allowable deductions securities appreciation to appreciate privileges (shareholders); benefits; advantages district court; lower court circuit court (USA); lower civil court (estadual) court of 1st instance federal circuit court (USA) court of family justice lower family and succession court lower juvenile court male claimant retailer fluctuation exchange gain variation exchange gains exchange losses in the range outflow to disclose; to circulate past due medium (media) the first installment shall be due on winning bidder to mature; become due; come due overdue (adj.); accrued; outstanding in arrear the rent shall be paid in arrear by the day of the following month maturity; due date; expiration of line; expiration date (bolsa); maturity date; settlement date early maturity; acceleration principal maturities bullet maturity weighted average life to maturity sale on approval short sale; to sell short installment sale; sale on account futures sale cash sale; spot sale tie-in sale conditional sale street vendor put option seller sale on approval may communicate ____ brand column fan advanced training (cost) advertising allowance monies severance pay

- 141 -

verbas trabalhistas verbete veredito verso verso de parcela do patrimnio verso juramentada verso verter (o valor do patrimnio) verter para verticalizao verticalizar (concentrar toda a produo) vestibular via via area; carta area registrada via transversal viabilidade viabilizar viajar para o exterior vivel vice-presidente viciado vcio formal vcio oculto vcio redibitrio vida til vida til estimada vide anverso vide verso vigncia vigncia e prazo vigente vigilncia vigilncia sanitria vigor (em) vinagre de cidra (farm.) vincendo vinculao vinculado vincular vinculativo vnculo vnculo contratual vnculo empregatcio vnculo trabalhista vinda de tcnico ao Brasil vinhoto violao; descumprimento; infrao violao de sigilo violao do dever de vigilncia violar violar fiana violar lei

labor amounts clause; item verdict return; transfer transfer of part of the assets official translation overleaf convey the equity value convey to vertical integration verticalize college entrance examination; Scholastic Aptitude Test (SAT) counterpart first class mail indirect feasibility to obtain to travel overseas feasible deputy chairman flawed formal defect latent defect redhibitory vice useable life; useful life estimated service life see face see overleaf effectiveness; validity; force; legality effectiveness and term prevailing (legislation); in force on (date) surveillance sanitation of full legal; in effect cider vinegar coming due; falling due; maturing; receivable; accruing entailment; commitment; quasi-escrow; compling; linkage entailed; earmarked; linked to tie in; to peg binding collateral contractual bond employment bond; employment relationship; ties employment bond sending of technician to Brazil alcohol destillery waste infringement; breach; violation breach of confidentiality breach of duty to take care?? breach; contravene to jump bail to contravene the law; breach; break the law; infringe

uncontrolled violence come with clean hands seen and agreed; agreed to and accepted seeks the ruling of to certify; to countersign; stamp; seeking; to target; to review for approval vistas inspection (request...) visto agreed to and accepted; acknowledged and accepted by; acknowledged and agreed to visto (em documento) having examined, passed (but not necessarily approved); acknowledge visto de imigrao immigrant visa visto permanente lawful permanent residency; permanent visa vistoria inspection vistos case record examined vitaliciedade dos juzes the Judges serve for life vitalcio (adj.) for life; life viva-voz (prego) open outcry vocao intended use vogal (justia do trabalho, pessoa que defende algo) advocate volume ar air volume vontade das partes volition of the parties votar a favor to vote for votar de acordo com o n de suas aes vote is shares in favor of voto vote; opinion (dos juzes num acrdo) voto aberto viva-voce vote voto condutor vote of the reporting judge voto contrrio dissenting opinion voto de agradecimento vote of gratitude; vote of thanks voto de desempate casting vote voto de louvor vote of approval; vote of praise voto de minerva; voto de qualidade; voto de desempate casting vote voto 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 plenrio opinion en banc voto plural plurality vote; plural vote voto secreto voting by secret ballot voto vencedor majority opinion voto vencido dissenting opinion

violncia fora de controle vir com boas intenes visa visa julgar visar (vb)

- 143 -

zelar por zero coupon bond zero coupon bond de primeira linha zona zona franca zona intermediria zona rural zona urbana zoneamento zpe
\\BMSPNT001\USUARIOS\FTA\dicionrio.doc

to make effort to see that; to ensure that zero coupon obligation triple-A zero coupon obligation territory (if possible) free-trade zone buffer zone rural zone within city limits zoning and export platform