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This document contains Portuguese terms related to legal and business concepts. It provides definitions for various types of legal actions, shares/stocks, business approaches, and legal procedures in 3 sentences or less each. Examples include definitions for types of shares like preferred shares and common shares, as well as legal actions like derivative actions, collection actions, and declaratory actions.
This document contains Portuguese terms related to legal and business concepts. It provides definitions for various types of legal actions, shares/stocks, business approaches, and legal procedures in 3 sentences or less each. Examples include definitions for types of shares like preferred shares and common shares, as well as legal actions like derivative actions, collection actions, and declaratory actions.
This document contains Portuguese terms related to legal and business concepts. It provides definitions for various types of legal actions, shares/stocks, business approaches, and legal procedures in 3 sentences or less each. Examples include definitions for types of shares like preferred shares and common shares, as well as legal actions like derivative actions, collection actions, and declaratory actions.
a critrio de at ones discretion; at the discretion of
a descoberto overdrawn; at risk
a expensas de at ones expense a favor de in behalf of a granel in bulk ordem on order a partir da divulgao as from release a partir da presente data effective herewith a posteriori at a later date a prazo on credit a qualquer ttulo on any account; in any way a quo, ad quem court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; dia a quo and ad quem (dies a quo and dies ad quem) a receber receivable a rigor strictly speaking a saber namely; to wit taxa aplicvel prevista em lei at the applicable statutory rates a termo forward a termo v. future at sellers discretion a ttulo exemplificativo for instance a ttulo gratuito free of charge; on a royalty-free basis a ttulo oneroso remunerated a tudo assistir to be present throughout a vencer outstanding vista on demand; cash a.a., (ao ano) per annum (p.a.) A.R., (aviso de recebimento) return receipt requested; notice of receipt abacaxi predicament abaixo do valor nominal below par abaixo qualificado identified below; personals below abaixo, adiante, (clusula) below; hereinbelow abandonado, (recurso) vacated abarrotar o mercado to glut the market; to overload the market abastecimento supply abastecimento to deduct; to discount; to reduce by abatido discounted; reduced by abatimento deduction; discount; rebate;selling concession abatimento fiscal tax relief abertura a political breakthrough; openness; open-door policy abertura de capital to go public abertura de carta de crdito giving of a credit facility; granting of a letter of credit abertura de crdito granting of a loan facility; opening of a loan facility; credit facility; extension of credit abertura de inventrio opening of probate proceedings abertura de limite de crdito opening of credit facility abonado, (adj.), de confiana, ilibado trustworthy abonar to certify; to guarantee abono allowance abono de falta, (trab.) approval of absence abono familiar family allowance abordagem empresarial, (aud.) business approach abordar to address abordar uma questo to address an issue abrangncia scope abrangendo covering; embracing abrangente, amplo comprehensive (program) abranger, cobrir encompass abrir, (reunio) to call the meeting to order abrir caminho to pave the way; to chart the course abrir mo to relinquish; to waive; to give up abrir o capital to go public ab-rogao abrogation ab-rogar to abrogate absentesmo absenteeism absolver acquit; dismiss absolvio de instncia, demisso, desaforamento, extino, indeferimento, impronunciamento dismissal of action; dismissal of instance; dismissal of proceedings absolvio sumria summary dismissal absolvio, perdo, sentena absolutria absolution; acquittal; pardon; discharge; dismissal absoro, (conceito) absorption absorver a maior overabsorb absteno abstention abstendo-se de votar os legalmente impedidos those legally impeded abstaining from voting abster-se de to refrain from abuso de conveno treaty shopping acabado, (produto acabado) finished aambarcar o mercado to corner the market ao share (U.K.); stock (U.S.A.); suit; action ao ordem registered share transferred by endorsement of certificate ao a termo forward stock ao anulatria annulment action ao ao par share at par ao ao portador bearer share (U.K.); bearer stock (U.S.A.) ao autorizada authorized share ao beneficiria participating share ao bonificada bonus share (U.K.); bonus stock (U.S.A.); stock dividend ao cada em comisso forfeited share ao caucionada pledge share ao cautelar writ of prevention; court action; precaution(ary) action; ancillary action ao cautelar de arresto precautionary action and seizure ao cautelar incidental de cauo de custas e honorrios precautionary action incidental to bond for court costs and fees ao cheia cum dividend ao civil pblica public civil action ao classe A e B class A & B stock ao com direito a voto voting share (U.K.); voting stock (U.S.A.) ao com perspectivas de valorizao growth stock ao cominatria punitive action; condemnatory action ao condenatria indemnity action; condemnatory action ao conexa related action ao consignatria consignment action ao contestada action was challenged ao custodiada share in custody ao de adjudicao compulsriaaction for compulsory judicial confirmation of ownership ao de apreenso e depsito action for search and safekeeping ao de bens vendidos com reserva de domnio suit for goods sold with title retention ao de cobrana collection action ao de cobrana de rito ordinrioordinary collection action ao de comodato free lease suit ao de condenao em dinheirosuit for indemnity ao de conhecimento, processo ordinrio cognitive proceedings ao de consignao em pagamento consignment in payment suit ao de cumprimento enforcement action ao de depsito action of detinue; deposit action ao de desapropriao expropriation action ao de despejo eviction action; action for repossession; eviction action for failure to pay ao de dividendos cumulativos cumulative stock ao de execuo execution action ao de fruio fruition share ao de gozo dividend share ao de indenizao indemnification action; suit for damages ao de mrito merit action ao de nulidade annulment; defeasance ao de nulidade de partilha action for annulment of apportionment of assets ao de paternidade paternity action ao de prestao de contas account rendering action ao de primeira linha blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade ao de primeira qualidade blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade ao de procedimento ordinrio de absteno de uso de nome de domnio na Internet ordinary action for cessation of use of domain name on the Internet ao de reintegrao de posse repossession action ao de reparao de danos suit for damages ao de repetio de indbito action for refund of overpayment; claim for repayment; repetition indebit ao de responsabilidade civil liability suit; derivative suit; liability action (jur.) ao de responsabilidade civil movida pela empresa contra administrador derivative action ao de retificao, (imob.) amendatory action ao de sobrepartilha subdivision action ao declaratria declaratory action (jur.) ao diferida deferred share ao disciplinar disciplinary action ao do capital share of the capital stock ao doada donated capital stock ao em alta advancing stock ao em circulao outstanding share ao em declnio declining stock ao em pagamento consideration share ao em tesouraria treasury stock (U.S.A.); treasury share (U.K.); share held in treasury ao emitida issued share ao emitida e em circulao issued and outstanding share; outstanding share ao endossvel endorsable share ao escritural book-entry share ao executiva execution proceedings (jur.); action for execution ao fracionria partial share ao fungvel fungible share ao gratuita bonus shares ao hipotecria mortgage foreclosure proceedings (jur.); action for foreclosure of a lien ao inativa inactive share (U.K.); inactive stock (U.S.A.) ao integralizada fully paid-up share; paid-up share ao judicial litigation; court suit; judicial suit ao julgada improcedente claim deemed groundless ao legal legal action; legal suit ao monitria monition action ao movida por suit filed by; suit brought by ao no emitida unissued capital ao no sujeita a chamadas adicionais de capital nonassessable share ao negatria, impugnao, oposio opposition ao nominativa registered share; nominative share (U.K.); nominative stock (U.S.A.) ao ordinria, (judicial) ordinary action; ordinary proceeding; ordinary suit (jur.); civil suit; civil action ao ordinria, (societrio) common share (U.K.); common stock (U.S.A.); ordinary stock ao ordinria ao portador, (OP) common bearer stock ao ordinria classificada classified common stock ao ordinria de anulao cambial ordinary suit for annulment of bill of exchange ao ordinria de cobrana ordinary collection action ao ordinria de preceito declaratrio ordinary declaratory petition ao ordinria de repetio de indbito ordinary action for recovery of unduly paid debt ao ordinria incidental ancillary ordinary action ao ordinria nominativa, (ON) common registered stock ao ordinria readquirida pelo custo reacquired common stock at cost ao ou omisso commission or omission ao para recuperao de danossuit for damages ao paritria parity stock ao pauliana defeasance action; revocatory action; action for restoration of status quo ao penal criminal action ao penal privada private criminal action ao penal pblica public criminal action ao pessoal action in personam; suit in personam ao popular class action; citizen suit (ambiental); popular action ao preferencial preferred share (U.K.); preferred stock (U.S.A.) ao preferencial ao portador, (PP) preferred bearer stock ao preferencial classe A preferred class A share ao preferencial conversvel convertible stock ao preferencial cumulativa cumulative preferred share (U.K.); cumulative preferred stock (U.S.A.) ao preferencial nominativa, (PN) registered preferred stock ao preventiva writ of prevention; interlocutory action; ancillary action ao readquirida reacquired share ao real action in rem; suit in rem; possessory action ao regressiva action or suit to recover; recourse action ao reipersecutria, alegao, reivindicao, demanda, habilitao claim ao renovatria de aluguel lease renewal action ao rescisria rescissory action; termination action ao revisional action for review ao revocatria revocation suit ao sem valor nominal nonpar share ao sindical labor grievance ao subscrita subscribed capital ao sumarssima summary proceeding; summary action ao/omisso dolosa ou culposamalicious or culpable, faulty, negligent act or omission ao-debnture debenture stock ao-objeto underlying stock acareao, (testemunhas, suspeitos) confrontation of witness acarretar, impor to entail acatar to accept; fulfill; respect; venerate; obey aceitao de ..., (encomenda) agreement to ... aceitao em fbrica factory acceptance aceitao, liberalidade forbearance aceitante, (letra de cmbio) acceptor; taker aceitar to accept; acknowledge; affirm; agree; confirm aceite, (cambial) acceptance aceite em branco blank acceptance aceite incondicional absolute acceptance aceite pleno clean acceptance acelerao de vencimento, (emprstimo) acceleration acelerar to speed up (a payment timetable) acelerar a votao expedite voting (to); speed up (to) voting acerto arrangement acerto de contas settlement of accounts acervo assets; wealth acervo imobilirio real estate holdings acervo lquido net equity; net assets acesso aleatrio random access acessrio feature; fixture; fitting acessrio e encargos ancillary charges and fees (loan) achado conforme found in order acidente de atentado, contumcia processual contempt of court acidente do trabalho grave, (trab.) serious occupational accident acidente do trabalho leve, (trab.) minor occupational accident acima exposto the foregoing acima qualificado identified above acionar garantia to foreclose guaranty acionista shareholder (U.K.); stockholder (U.S.A.) acionista indireto beneficial shareholder acionista majoritrio majority shareholder (U.K.); majority stockholder (U.S.A.) acionista minoritrio minority shareholder (U.K.); minority stockholder (U.S.A.) acionista ofertante offering shareholder acionista pessoa fsica individual shareholder acionista pessoa jurdica corporate shareholder acionista principal leading shareholder aclamao by acclamation aes emitidas e em circulao outstanding shares (U.K.); outstanding stocks (U.S.A.) aes representativas do capital de uma cia. capital stock acolher, (petio, recurso) to accept (to receive without implying approval) acolher bem um saque honor a draft (to); meet a draft (to) acomodaes em classe econmica, (avio) coach accommodations acompanhamento monitor; observe; follow up on (U.S.A.); follow up (U.K.) acompanhamento, (inf.) monitoring acompanhar to keep up with acompanhar os prazos follow up on the periods aconselhamento counseling acrdo entry of judgment acrdo em apenso decision attached to an appeal acrdo rescindendo decision to be rescinded acordar to agree to acordo deed of arrangement (em concordata); agreement acordo acessrio ancillary agreement acordo amigvel out-of-court settlement; amicable settlement acordo coletivo de trabalho, (aps negociao entre o empregador e seus empregados) collective bargaining agreement acordo comercial commercial agreement acordo comum mutual agreement acordo de acionistas shareholders agreement acordo de agenciamento de administrao fiscal agency agreement acordo de agenciamento de converso e pagamento conversion and paying agency agreement acordo de associao joint venture agreement acordo de cavalheiros gentlemens agreement acordo de contratao contract agreement acordo de cooperao teaming agreement acordo de formao de consrciosyndication agreement acordo de no concorrncia non-competition agreement acordo de participao participation agreement; partnership agreement acordo de quitao, (trab.) release agreement acordo de reduo de dvida debt-reduction agreement acordo de sigilo nondisclosure agreement; confidentiality agreement acordo de vontades mutual agreement acordo de voto voting trust acordo epistolar letter agreement acordo extra-judicial out-of-court settlement acordo integral entire agreement acordo judicial litigation settlement acordo para exerccio de direito de voto voting trust acordo preferencial preferential agreement acordo pr-nupcial premarital arrangement acordo prvio preliminary acceptance acordo sindical union contract acordo subsidirio side agreement acordo vinculativo binding agreement acrescidas de 1/3 plus the one-third bonus acrescido a plus acrscimo surcharge acrscimo exigvel a longo prazoaddition long-term liabilities acumulado accrued; aggregate (total) acumular em estoque lay in stock (to) acmulo, acumulao, (juros, frias), proviso accrual acusao criminal charges against acusao escrita presentment acusar, (vb) to accuse; to charge; to impeach; to expose acusar recebimento to acknowledge (receipt of) ad referendum by referendum of adaptaes, (inf.) customization adaptar to adapt; to adjust adaptar s necessidades do usurio, (inf.) to customize (database scheme) adendo, aditamento, aditivo addendum; addenda; rider adequao fitness; adequate; conformity adequado adequate; sufficient; suitable; satisfactory adequar, (vb) to tailor; to dovetail; to bring in line with; to make conform with aderir, (vb) to abide by; become part of adeso, observncia accession; adherence; compliance adesivo ancillary; attached; connected adestramento training; instruction adiantamento, (pagamento) advance payment adiantamento para desembaraoclearance advance adiantamento sobre contrato de cmbio, (ACC) forward foreign currency agreement; advances on foreign exchange contracts adiantamentos advances adiante fixado established below adiante nomeado named below adiante, abaixo, (clusula) below; hereinbelow adiar o pagamento defer payment (to) adicional additional allowance adicional, (emprstimos, juros) spread; surtax adicional, (trabalhista) extra; extra for night work adicional ao frete para renovao da Marinha Mercante freight surcharge for renovation of Merchant Marine adicional de imposto surtax; surcharge adicional de insalubridade health hazard allowance; health hazard bonus adicional de penosidade allowance for heavy work; allowance for hardship adicional de periculosidade risk premium adicional de quebra de caixa additional payment for shortfall in cashiers reconciliation adicional estadual do imposto de renda state surtax (income tax) adicional noturno, (trabalhista) extra for night work; extra; extra allowance for night work; additional allowance for night work; nightwork pay adimplemento performance adimplente, (adj.), realizvel accruing; performing aditamento, (ao pedido) accruing (adj.); performing; addendum; amendment of complaint; addition to (clusulas de contrato) aditamento ao contrato mercantil addendum to commercial agreement aditar, (vb) to make an addendum to; to supplement; to amend a motion aditivo ao contrato addendum to agreement aditivo(s) addendum; addenda adjacente, (lote de terreno) adjoining plots of land adjudicao adjudication; award (bidding) adjunto, (adj.) associate; assistant; deputy administrao & vendas management & sales administrao, (bens, patrimnio)estate planning; management administrao, (em geral) senior management administrao, (emprstimo) servicing of a loan administrao, (firma) management of company administrao centralizada hands-on management administrao da justia, (princpio) due process of law administrao de conflitos management of conflicts administrao de investimentos asset management administrao de tempo time management administrao por objetivos management by objectives administrao salarial salary administration administrador officer administrador, (falncia) trustee administrador de carteira de valores mobilirios securities portfolio manager administrador de empresas business administrator; company officer admisso hiring admissvel feasible; acceptable; admissible admitir, reconhecer, acolher to accept; authorize; hire; engage; contract; acknowledge; allow adotar, (deciso), descendentes, (testamento) issue adquirir direito to become vested in; to become vested with ADR garantida sponsored ADR ADR sem garantias unsponsored ADR adversa, desfavorvel adverse advertncia caveat; warning advocacia legal profession; practice of law; legal practice advogado attorney; lawyer; attorney at law (U.S.A.); legal counsel (jur.); solicitor (U.K.); counsel advogado de defesa defense attorney; counsel for defense advogado do caso attorney of record advogado externo outside counsel advogado geral da unio federal attorney-general advogado interno in-house counsel aeronauta air pilot aeronavegabilidade airworthiness aerovirio airline worker afastamento absence period afastamento, (de executivos) termination aferio determination aferir to determine; gauge afianado principal; guaranteed afianar to set bond; to bail; to guarantee; to bond afianvel bailable afiliada affiliate; affiliated with afinidade, (parentesco) affinity afins, (demais) related matters; the like afluxo de capitais inflow of capital aforamento fee farm afretador, (ou fretador) charterer afretamento affreightment afretamento por viagem voyage charter agncia bancria branch office agncia de carga area collection agency; bill collectors agncia de cobrana collection agency; debt collecting agency agncia de compras sourcing agncia de notcias news agency agncia emprestadora lending office agncia multilateral de garantia para investimentos multilateral instrument guarantee agency (MIGA) agncia, filial, (banco) branch; branch office; agency agenciamento agency; commissioning agenciamento de carga, (area) freight forwarder agenciamento de compras sourcing agenciar to act as an agent agendar schedule; set agente arrecadador collection agent; collection authority agente comissionado, comissriocommission agent; commission merchant agente de cmbio stockbroker agente de citao process agent; notifying agent agente de compensao clearing agent; clearing firm agente de compensao credenciado clearing member agente de converso exchange agent agente de desembolso disbursement agent agente de distribuio underwriter agente de fiscalizao investigator agente de garantia security agent agente de lanamento issuing agent agente de liquidao settlement agent agente de mudana change agent agente de pagamento paying agent agente de processo process agent agente de processo no exterior agent for service of agente de registro, (de nome de domnio) registrar agente de servio servicing agent (indenture) agente depositrio, depositrio de aes escrow agent; depositary agente emissor issuing agent agente expedidor forwarding agent agente fiducirio trustee; fiduciary agent agente fiscal fiscal agent agente intermedirio arranger agente intermedirio, (emisso de aes) arranger agente martimo freight forwarder agente seqestrante sequestering agent agente, representante agent agentes estrangeiros foreign concerns (n.) agilizar, (vb) to streamline; to expedite; to facilitate; to make more efficient gio premium; spread gio das aes premium on shares agir por conta de act in (their) stead aglomerao congestion aglutinao de servios one-stop shopping agradeceramos we would appreciate agravado appellee agravante, (adj.) aggravating (circumstance) agravante, (subst.) appellant agravo appeal; plea agravo de instrumento bill of review; interlocutory appeal agravo de mesa a form of review of a decision agravo de petio interlocutory appeal agravo regimental special appeal according to specific court regulations (only 2nd instance) agravo retido interlocutory appeal held on the record agregao addition agremiao association agressor aggressor; tortfeasor (civil action) agroindustrial agribusiness agropecuria cattle and crop raising; agribusiness agrupamento, (aes) grouping of shares; reverse split; reverse stock gua potvel potable water gua salobra brackish water gua subterrnea, lenol freticoground water aguardando deciso pending judgment on; decision pending judgment aguardar julgamento to be pending court decision; to await court decision guas territoriais territorial waters ajuda de custo allowance; cost allowance ajuizamento prosecuting; filing (lawsuit) ajuizamento de causa filing of a lawsuit ajuizar, (vb) to file; to bring; to institute; to commence ajuizar um processo to file a suit; bring; file; institute; start ajustado agreed; covenanted; settled ajustador fitter ajustar o valor bruto to gross up ajuste agreement; covenant; settlement; arrangement; adjustment ajuste a valor presente present value adjustment ajuste do valor bruto, reajustamento do rendimento bruto gross-up ajuste dos impostos de fronteira border tax adjustment ajuste extracontbil off-book adjustment ajuste monetrio monetary adjustment alarde fanfare alavancagem, (finanas) leverage; gearing alada jurisdiction; area of authority Alada da Rainha queens bench alcanar, (objetivo) to obtain alcanar uma composio amigvel to reach an out-of-court settlement; arrive at an out-of-court settlement alcance comprehensiveness aleatrio aleatory; hazardous; random alegao allegation; claim; argument; counts (in an indictment) alegaes pleadings (dir. proc.) alegaes finais closing arguments alegaes, memorial brief; allegations alegar to plead alegar prejuzos to claim damages alheio vontade beyond ones will; beyond ones control alis in deed; in fact; as a matter of fact aliciar, (vb) to solicit; entice alienao disposal, sale, alienation; divestiture alienao de bens disposal of assets alienao fiduciria chattel mortgage, conditional sale (de coisa mvel) (cf. Ballentines); conditional sale (de coisa imvel); trust receipt (cf. (Blacks); statutory lien alienao societria divestiture; divestment alienante alienor; seller alienar to dispose of; to sell; to convey alienatrio alienee; buyer alimentos, (cnjuge), penso alimentcia alimony alimentos, (filhos) support alnea, elemento do ativo/passivo, rubrica item alinhamento da rua, (imob.) the property line at Rua ... alquota alfandegria import duty alquota de imposto tax bracket; tax rate; duty rate alquota de imposto de renda income tax rate alquota fixa, (imposto) flat rate alquota(s) rate(s); tax rate alvio de dvida debt relief almoxarifado supplies; stockroom; storehouse alocao allocation alocao de pessoal assignment of personnel alocaes oramentrias budge allocation alocar, destinar, distribuir, reservar, (vb) to appropriate; to set aside; to allocate; to assign alongamento do perfil, (dvida, juros) retiming of payments; interest retiming mechanism alongar dvida to reschedule (short term to long term) a debt alta de preos price hike alta direo top management; senior management alta parte contratante contracting state alta tecnologia technology advanced altas e baixas booms and busts alterao amendment to; change in (clusulas de contrato) alterao contratual amendment to the articles of association; amendment to corporate documents alterao estatutria amendment to the by-laws alterar amend alternncia trade-off alternativa alternative course of action; avenue altista bull alto escalo top echelon alugar to lease; rent aluguel rent; lease charge; rental aluguel atrasado rent in arrears aluguel com clusula de aquisio hire purchase; hire installment purchase (U.S.A.) aluguel de aes share loan aluguel mensal monthly rent alvar da incorporao, carta patente charter of incorporation alvar da Prefeitura city permit alvar de demolio demolition permit alvar de funcionamento operation license alvar de funcionamento municipal municipal operating license alvar de inspeo do Corpo de Bombeiros inspection certificate issue by the Fire Department alvar de instalaes building permit alvar de licena e construo building permit alvar de pesquisa, (mineral), licena de exportao exploration license; exploration permit (mineral) alvar de utilizao da vigilncia sanitria permit issued by the health authorities; public health use permit alvar de vigilncia sanitria estadual state sanitation license alvar de vigilncia sanitria federal federal sanitation license alvar judicial court order or writ; court order (jur.) alvar rgio royal charter alvar, ordem judicial court order; permit alvitrar provide amarrao final; checklist; details amarrar to wrap up; to tie up loose ends ambiente environment mbito within the scope; within the sphere ambulante street vendor ambulatrio outpatient clinic; outpatient facilities amigvel ou judicial in or out of court amortizao, (ativos) amortization; repayment (loan); redemption (shares) amortizar pay off; sink; repay (emprstimo); amortize (to) amortizar um emprstimo redeem a loan (to) amortizar uma dvida pay off a debt (to) amostra sampling; sample amostra grtis free samples amostragem sampling amostragem estatstica statistical sampling amostragem mltipla, (aud.) multiple sampling amostragem por julgamento, (aud.) judgment sampling amostragem seqencial sequential sampling amparado protected by; covered by amparar authorize amparo backing ampla defesa full defense ampla, geral, irrevogvel e irretratvel, (quitao) full, general, irrevocable and irreversible (release) amplamente fully ampliao, (de uma aplice) continuation amplos e gerais poderes broad and general powers analisar, (dados, informaes) to report on information anlise review; scrutiny anlise concorrencial antitrust review anlise da concorrncia competitor analysis anlise de cargo job analysis anlise de desempenho performance analysis anlise de desempenho, (inf.) benchmark anlise de funo job analysis anlise de ponto de equilbrio break-even analysis anlise de quocientes ratio analysis analista de funo job analyst analista/consultor de investimentoinvestment adviser anatocismo compound interest ncora cambial fixed foreign exchange; greenback; dollarization andamento, (processo), progresso development; progress; status; handling; current status; development of case andar floor andar trreo, (imob.) ground floor anexar to attach anexo exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis) angariar solicit animus intention aniversrio, (poup.) reference date ano base, exerccio fiscal, perodo base, (IR) base period; tax year; tax base-year (jur.) ano civil calendar year ano fiscal/financeiro fiscal year; tax year ano social financial year; fiscal year; accounting period anotaes de trabalho working papers ansiar to yearn antecedncia, (entrega) lead time antecedentes previous; prior; preceding antecedentes criminais, (h) criminal record antecedentes criminais, (no h) criminal clearance antecessora, (SOCIEDADE.) predecessor antecipao, (emprstimo), acelerao de vencimento, (emprstimo) acceleration; prepayment antecipao da receita early receipt of income antecipao de resgate put option antecipao de tutela interim relief; interim injunctive relief ; advance protection antecipao legal do vencimentoearly maturity under the law antecipadamente in advance antecipado(a) early antecipar pagamento to prepay antena coletiva master antenna antena coletiva para transmisso por satlite satellite master antenna antena instalada internamente no televisor television set built-in antenna antena-padro externa standard home roof-top antenna anteprojeto, (eng. civ.) outline design; schematics anteprojeto de lei, fatura, letra bill; draft law anterior preceding; precedent anterioridade impeditiva conflicting prior registration; first-come, first-served anterioridade(s) prior certificates anterioridade(s), (M&P) priority anterioridade(s) da lei against retroactive law; ex-post-facto law anteriormente previously anticrese antichresis anti-econmico economically unfeasible antigo pre-existing; former antigidade seniority; length of service antijuridicidade juridical impermissibility (illicitness) anualizado year on year anualmente yearly anuncia consent; acquiescence; approval anunio yearly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment anuente consenting party; assenting party anular to cancel anulvel defeasible; voidable anncio classificado tombstone advertising; the classifieds; classified ads anncios incitativos teasers ao amparo de under ao ano, (a.a.) per annum (p.a.) ao arrepio de in contravention of ao preparo I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant... aos cuidados de c.o. (care of) aos de costume disse: nada in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness aparelho fixture aparelho de ar condicionado air conditioner; air conditioning device apartado, (em) separately apelao appeal apelado, agravado, recorrido appellee; respondent apelante, agravante, recorrente appellant; claimant apelar, (vb) to lodge an appeal; to file an appeal apelo adesivo adhesive appeal apelo prejudicado appeal without grounds apelo, recurso, agravo appeal; remedy apensado attached aperfeioamento em improved... aperfeioamentos perfections; refinements; improvements; enhancement aperto da liquidez liquidity crunch aplicao a curto prazo money market aplicao de numerrios investment of money aplicao do regime base de competncia, (crditos) accrual basis aplicao dos lucros profit application; profit allocation aplicao dos recursos application of funds aplicao em conta prpria proprietary trading aplicao, imobilizao financeirainvestment aplicaes no mercado money market investments aplicar, (penalidade) impose apcrifo apocryphal; of doubtful authenticity apoiar to lend support; to second; endorse (to) apoio a minorias affirmative action aplice bond aplice de acidentes pessoais personal liability insurance policy aplice de compreensivo de riscos gerais comprehensive general liability policy aplice de seguro policy aplice, depsito judicial, ttulo, obrigao, bnus, debnture, apontar ttulo de dvida em protesto to protest an instrument of indebtedness apor to affix aportar a transfer to aporte contribution (of funds) aporte de capital capital contribution aporte de recurso additional fund allocation; fund transfer aps esta data at a later date aposentadoria retirement; pension aposentadoria compulsria mandatory retirement aposentadoria por invalidez permanent disability retirement aposentar-se retire apostilamento annotation apreciar, (vb) to evaluate; to consider apreciar o efeito ativo, (proc. Civ.) to review the possibility of reversinsg the decision apreciar o mrito to consider the merits apreo, (em) in question apreender, (em garantia) to seize apreender, (por infrao) to impound apreender por ordem judicial impound apreenso impounding; seizure; attachment apregoao trading; announcement (BOVESPA) aprendiz apprentice aprendizado learning aprendizagem apprenticeship apresentao filing; submission (de um doc.); roadshow apresentao, (de produto) packaging apresentao adequada fair presentation; accurate presentation apresentao comercial trade dress apresentao de cliente(s) novo(s) origination(s) apresentao de investidor finders services apresentao fidedigna fair presentation; accurate presentation apresentao protocolar recorded submission; recorded presentation apresentar declarao de impostoto file a tax return apresentar demisso to tender ones resignation apresentar destaque ao Presidente apply for an undertaking by the Chairman apresentar erro, (comp.) to be defective apresentar objeo to raise an objection apresentar para pagamento surrender for payment (bond) apresentar petio to file a petition apresentar proposta(s), (licitao)to tender bids apresentar queixa to lodge a complaint aprimoramento(s), melhoria, (de crdito) enhancements; refinements aprofundar to deepen apropriao de servio apropriation for service apropriao indbita, estelionato, peculato embezzlement; misappropriation; appropriation for service apropriado aos fins a que se destina suitable for such purpose aprovao, promulgao enactment aprovado por x votos to be carried by x votes aprovar por escrito to agree in writing aprovar um crdito em concordata to approve a claim in a concordata proceeding aproveitamento futuro future use aprumado, (adj.) in good financial state; well-dressed; well-off aprumar to put upright apurao de crime de responsabilidade ascertainment of criminal liability apurao do estoque taking of inventory apurada sobre found upon apurado obtained; received; verified apurado como sendo ... calculated as apurar, (lucros) assess apurar, (vb) to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; to ascertain; to quantify aquele que em leiles faz ofertas fictcias para inflacionar os aquisio de disponibilidade econmica de venda entitlement to economic availability aquisio do controle acionrio acquisition of share control aquisio por conta procurement aquisies do imobilizado acquisition of fixed assets ar condicionado air conditioning system arbitragem arbitration; arbitrage arbitragem interpraas intermarket arbitrage arbitral, (sentena, laudo, deciso) arbitration award arbitrar, (imposto) determinated by the tax authorities rbitro arbitrageur; arbitrator; umpire arcar com to bear; shoulder; pay; defray; to be charged for arcar com o pagamento bear and pay rea comum, (imob.) common elements; shared areas (real estate) rea construda built-up area rea dadas em utilizao area given in use rea de armazenamento staging area rea de atuao, (prof.) practice area rea de imigrao de dados staging area rea de inundao, (num rio) floodplain rea de servio, (telecom.) service area rea de siderurgia steel area rea de uso comum areas for common use rea desocupada e no gravada vacant and unencumbered real estate rea locvel net rentable area rea til usable area argio de incompetncia contestation of jurisdiction argio de relevncia writ of certiorari; writ of review; agreement of relevance argido revealed; alleged; argued argir, (vb) to reprove; to disclose; to debate; to impugn; to infer; to question; to allege argumento, apelo, estratgia pitch argumentos finais final summation armador shipowner; outfitter armador est isento das despesas de embarque e descarga, (F.I.O.) F.I.O. (free in and out) armador est isento das despesas de embarque e descarga, armador paga somente as despesas de descarga, (F.I.) F.I. (free in) armador paga somente despesas de embarque, (F.O.) F.O. (free out) armrio de ao steel file armazm warehouse armazm alfandegrio, entreposto aduaneiro bonded warehouse armazenagem porturia port storage arquiteto responsvel architect of record arquivado filed (an application); shelved (a court case) arquivado com baixa shelved and cancelled arquivado sem baixa shelved; dismissed arquivamento shelving; dismissal; filing; registration arquivamento dos autos shelving of the records arquivar na Junta Comercial to file; to register arquivar um processo to shelve; to close a case; to dismiss a suit or claim; dismiss a law suit or claim (jur.) arquivo file arquivo de experincia retrieval files arquivo de pessoal personnel file arquivo geral general files arquivo morto inactive file arquivo principal master records arquivo-mestre master file arquivos court registry office arrasto steaming (UK); wilding (USA) arrazoado statement of arguments arrecadao tax revenue; proceeds arrecadao, (falncia) bankrupt schedules arrecadar, atrair to draw; to raise; to levy arrematao de bens disposal of assets arrematao, leilo auction; disposal of assets arremate, proposta bid arrendamento leasing arrendamento, (locao) lease arrendamento bsico, (aeronave)dry lease arrendamento com alavancagemleveraged lease arrendamento completo, (aeronave, tripulao, manuteno, seguro) wet lease arrendamento de bens do imobilizado arrendamento internacional international lease arrendamento mercantil leasing; commercial leasing;financial lease arrendamento operacional operating lease arrendamento para financiamentofinancing lease arrendamento secundrio wet lease arrendamento simples simple lease arrendante, arrendador lessor arrendar lease (to) arrendatrio leaseholder; lessee; tenant arrependimento change of mind arresto arrest; attachment; seizure arrimo de famlia, chefe de famliahead of household arrolamento, inscrio, registro, matrcula enrollment; inventory; register; roll arrolar, (vb) to list; to enroll; to call (witnesses) articulado articulated pleading artifcio fiscal tax shelter artifcio, logro, fraude deceit artifcio, simulao sham mechanism artigo, (de jornal) clipping artigo em srie mass-produced article artigo(s) de liquidao liquidated claim artigos de toucador toiletries as autoridades, funcionrios de alto escalo officials s de costume disse nada to the usual questions, the answers were negative assalariado wage earner assegurar o direito to ensure ones right assemblia de constituio general meeting of incorporation assemblia de transformao general meeting of transformation assemblia extraordinria extraordinary meeting assemblia geral extraordinria, (AGE) extraordinary general meeting (EGM); special general meeting assemblia geral ordinria, (AGO) annual general meeting (AGM); ordinary general meeting assemblia geral ordinria de acionistas shareholders/stockholders annual general meeting assemblia ordinria annual meeting assentada a written record assessor adviser assessor financeiro financial advisor; consultant assessor jurdico counsel assessoria de imprensa press agency services assessoria jurdica legal counsel assessoria jurdica geral general counsel assessoria legal legal counsel assessoria, orientao jurdica consulting; legal advice assessoria, quadro de pessoal staff assiduidade, investigao assiduity; diligence; regular attendance assim expondo accordingly assim que exigvel on demand assim sendo accordingly assinar, (contrato, etc.) to execute; to enter into assinar em branco pre-sign assinatura execution; signing assistncia de sade, assistncia mdica health care assistncia educacional tuition aids assistncia mdico-hospitalar medical and hospital health plan assistncia social welfare assistncia tcnica technical assistance assistente, (em processo) amicus curiae assistente de advogado assistant lawyer assistente de perfurador, (petrleo) derrickman associao assistencial charitable entity associao de classe trade association associao de crdito federal federal credit union associao operacional business combination associao, agremiao association; joint venture; associate agreement associado member associar-se to enter into a joint venture with; to join (the club) assumir become obligated for assumir, (a presidncia da reunio) appointed chairman of the meeting assuno de dvida assumption of debt assuntos econmicos economic affairs ata minutes ata da fundao deed of foundation ata de assemblia especial de acionistas minutes of special meeting of shareholders ata de assemblia geral de constituio minutes of general meeting for the organization of the company ata de assemblia geral de transformao minutes of general meeting of transformation ata de constituio minutes of incorporation ata de reunio de diretoria minutes of the executive office meeting ata de reunio de quotistas minutes of the quotaholders meeting ata de reunio do conselho consultivo minutes of the advisory council meeting atacado wholesale atar-se, limitar-se to confine at o presente momento to date atender to cater; to serve; to meet (conditions); to respond (requests); to answer (requests) atender as caractersticas, (do mercado) to meet the requirements of ... atender o cliente to serve/meet the clients needs atendimento assistance; service atendimento de consulta paralelaanswer to a related consultation atentado transgression; offense; reversal atentar contra to threaten atenuante mitigating circumstances aterro sanitrio landfill atestado de antecedentes criminal clearance certificate; criminal records atestado de inspeo sanitria public health inspection certificate atestado de pobreza poverty affidavit atestar to attest atingir objetivos to further goals ativa e passivamente as plaintiff or defendant ativar, (garantia) to enforce atividade cessante business interruption atividade de consultoria advisory assignment atividade profissional professional practice atividade-fim main activity; core activity atividade-meio ancillary activity; non-core activity atividades normais regular business atividades operacionais operating activities ativo assets ativo, (jur.) relates to the plaintiff in the case compared with the defendant, who is the PASSIVO ativo a curto prazo current assets ativo circulante available assets; current assets ativo corrente current liability ativo de compensao assets offset by correspondent liabilities so that they cancel each other out in double-entry bookkeeping ativo disponvel e de realizao imediata current funds ativo disponvel e realizvel available and liquid assets ativo disponvel, ativo financeiro cash; liquid asset ativo e passivo assets and liabilities ativo financeiro liquid asset(s) ativo fixo fixed assets ativo imobilizado, bens do ativo imobilizado fixed assets; plant, property and equipment (PPE) ativo intangvel intangible assets; nonmonetary asset ativo lquido net asset ativo malevel quick assets ativo no monetrio noncash property; nonmonetary asset ativo operacional business assets ativo pendente suspense account ativo permanente, imobilizado permanent assets ativo principal productive assets ativo real real assets; actual assets ativo realizvel a curto prazo short-term receivables ativo realizvel, circulante, disponvel realizable assets; current assets ativo tangvel tangible assets ativo-objeto underlying interest ato constitutivo charter ato contnuo immediately thereafter ato danoso, (seguro) wrongful act (insurance) ato danoso que d causa a reparao por responsabilidade civil tort ato das disposies constitucionais transitrias, (ADCT) constitutional temporary provisions act ato de concentrao de mercadomarket domination ato de concentrao econmica monopolistic act ato de distribuio da produo production sharing agreement ato declarativo expository act ato doloso malicious act ato normativo normative rulings; regulatory act (jur.) atos constitutivos certificate of incorporation; formation agreement; articles of incorporation; memorandum of association (Bahamas) atracadouro wharf; shed atrasados de juros, juros em atraso interest arrearages atraso de ___ dias with delay of ... atraso no pagamento late payment atravs do que whereby atrelado pegged atribuio, funo, tributo duty; share allotment (capital); assignment (funo, atividade) atribudo, (responsabilidade) vested atribuindo-lhes capital destacadocapital may be allocated thereto atribuir to give; ascribe to (um significado, uma qualidade) atributos, facilidades, caractersticas, aspectos features atual current atualizao updating atualizado em _____ updated on ____ atualizar write up atuar to act; to operate; to work out; to be engaged (in a line of business) atuar comercialmente em lugar deto trade as (company X trading as company Y) audincia hearing; public hearing audincia de conciliao e saneamento conciliation and settlement hearing audincia de instruo discovery hearing; evidentiary hearing; preliminary hearing audincia fechada in private hearing; in camera hearing audincia inicial preliminary hearing audincia reservada closed-door hearing; closed-door session audincia una preliminary and discovery hearing audincia, conhecimento, (ao, pedido) hearing; discovery hearing auditor auditors; certified public accountants (CPA) auditor independente public accountant; accounting firm auditor pblico chartered accountant auditoria audit; auditing; due diligence; council of justice (Dir. Proc.) auditoria legal legal due diligence auditoria preliminar interim audit auferir lucros to benefit; to make profits aumentar to escalate aumento raise (pay); pay-rise (UK) aumento das vendas boom in sales aumento de capital capital increase aumento de taxa de juros rising interest rates aumento salarial wage increase ausncia de acordo failure to agree autarquia independent governmental agency autenticao, reconhecimento, abono, (documentos) certification autenticado certified; authenticated autenticidade genuineness auto de arrematao, (em leilo) disposal certificate auto de avaliao e penhora notice of attachment and appraisal auto de concluso de obra certificate of occupancy auto de infrao notice of infraction; infraction notice; notice of tax assessment; notice of deficiency auto de infrao fiscal tax deficiency notice auto de regularidade de edificao building compliance certificate auto de vistoria do corpo de bombeiros fire department inspection certificate auto-avaliao self-evaluation auto-composio plea bargaining; plea negotiation auto-estima self-esteem auto-falncia voluntary bankruptcy; self-declared bankruptcy auto-lanado self-assessed auto-lanamento self-assessment automvel automobile autnomo, trabalhador autnomoindependent contractor; self-employed worker; contingent worker; on-call worker; hourly part-time autopeas autoparts auto-produtor self-sustained producer; self-sufficient producer autor, (de um projeto) sponsor autor, (de uma ao ou processo) plaintiff autor fsico perpetrator autor intelectual instigator; mastermind autor material perpetrator autora agravada plaintiff respondent autoridade authority autoridade coatora government authority autoridade de linha line authority autoridade judicial The Judiciary autorizao authorization autorizao judicial court authorization autorizao para cumprimento exequatur autorizao para movimentao de conta vinculada, (FGTS) authorization to make transactions in a blocked account autorizao prvia preliminary authorization autorizado, (subst.) licensee autos apartados separate court record autos conclusos the case is with the judge autos da ao case record autos de partilha record of succession autos de reintegrao de posse instruments of repossession autos do processo courts record; case record autos instrutores files of evidence autos principais main court files autos, nos autos case record; court record; proceedings No. __; in the record autuao official notice (gen.); official notification; authority; role autuao fiscal delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice autuao reflexa consequential infraction notice autuada defendant autuante plaintiff autuar tax claim; tax deficiency auxlio visual, recurso udio-visual visual aids auxlio-creche day-care assistance auxlio-doena sickness allowance; sick pay auxlio-farmcia pharmaceutical aid auxlio-moradia housing allowances; house benefit aval countersignature; endorsement; aval guarantee; suretyship (gen.) avaliao appraisal; survey; valuation (estoque); estimation; evaluation avaliao de cargo job evaluation avaliao de desempenho performance evaluation avaliao de entrevista interview evaluation avaliao de mrito merit planning avaliado pelo valor de custo valued at cost avaliador valuation expert avaliador diplomado licensed appraiser avaliar to appraise; to evaluate avaliar bens imveis ou mveis, (venda) to appraise avaliar estoques, (contab.) to value avaliar para menos write down avalista aval guarantor avalizado guaranteed by aval avaria grossa, (seg.) gross average avaria particular, (seg.) common average; particular average avaria, dano damage avena covenant averbao, apostilamento annotation; approval; recordal; approval of contracts averbar to record; to annotate; to protocol; register; to approve averiguao investigation aviltar, (vb) to debase aviso caveat aviso de cobrana call notice aviso de convocao, convocao, (assemblia), edital de convocao call notice aviso de ocorrncia notice of state of affairs aviso de priso arrest record; warrant of arrest aviso de prontido N.R. (notice of readiness) aviso prvio period of notice; notice period; prior notice avocao certiorari avocar to rule oneself competent to avocar-se, (vb) to assume to oneself; to arrogate to oneself bacia de conteno secondary contained systems; leakage systems bairro district baixa, (contab.) write-off; cancelation; clearance (de inscrio) baixa na distribuio cancellation with the distributor baixa parcial, (contab.) write-down baixa produtividade, (trab.) lack of commission production baixar to issue; to be written off baixista bear balana analtica analytical scale balana comercial balance of trade balancete intermedirio interim balance sheet balancete, balancete de verificao interim balance sheet; trial balance sheet balano balance sheet balano preparado cooked balance sheet; veiled balance sheet balano analtico analytical balance sheet balano analtico e sinttico condensed and analytical accounts; condensed balance sheet balano de pagamento balance of payments balano encerrado balance as of balano extraordinrio interim statement balano geral balance sheet balano patrimonial balance sheet balano sinttico condensed balance sheet; simplified balance sheet balano trmico heat balance bancada, (inf.) workbench bancrio banking bancarrota bankruptcy banco de confirmao, (carta de crdito) confirming bank banco de instruo instructing bank banco de massa consumer banking banco de primeira categoria first-class bank banco de primeira linha prime bank banco de referncia reference bank banco emissor, (carta de crdito)opening bank banco estadual state-owned bank banco mandatrio agent bank banco mltiplo multiservice bank; universal bank banco negociador, (em ACC) foreign exchange dealer banco notificador, (carta de crdito) advising bank banco notificante servicing bank; notifying bank banco preferencial prime bank banco universal multiservice bank; multiple services bank bandeira branca flag of truce barra, (/) slash barra de ouro bullion barreira alfandegria tariff wall barreira do idioma absence of language base de clculo calculation basis; assessment basis base de clculo do imposto tax calculation basis; tax assessment basis base imponvel assessable basis base legal legal grounds base monetria, meios de pagamento money supply base paritria on an equitable basis base parlamentar do governo government supporters basear-se to rely on bases comutativas on an arms length basis bases correntes on a pay-as-you-go basis bases equitativas/comutativas, bases puramente comerciais on an arms length basis bastante procurador attorney-in-fact bem item; asset (inf.) bem de famlia homestead right beneficiria investee company beneficirio, (de cauo/penhor) pledgee beneficirio, (de um pagamento) payee beneficirio identificado do investimento investor of record beneficirio registrado investor of record beneficirio, fideicomissrio, sacador, (letra de cmbio) beneficiary (trust); drawer; payee; transferee; recipient (servios) beneficiente charitable benefcio facility benefcio condicional suspended sentence benefcio da dvida benefit of doubt benefcio de ordem benefit of order; privilege of order benefcio fiscal tax benefit benefcios benefits benefcios de aposentadoria pension benefits benefcios de pessoal fringe benefits benefcios indiretos fringe benefits benfeitoria, pertences appurtenances; improvement (imob.); amelioration benfeitorias adicionais, (imob.) amenities bens property(ies); goods; items; effects; commodities; estate bens blicos military goods bens corpreos tangible assets bens dados em garantia collateral bens de capital capital goods bens de condomnio jointly-owned assets bens de consumo consumer goods bens de produo producers goods bens de raiz real property bens de renda income property bens do ativo imobilizado fixed assets bens do estoque, inventrio inventory bens e direitos assets and rights bens em condomnio jointly-owned assets bens em geral property bens imveis immovable assets; real property bens manufaturados industrial goods bens mveis movable asset; personal property; personalty bens mveis e imveis assets and property (for companies); personal and real properties (for individuals); property and assets bens numerrios assets in cash bens patrimoniais equity assets bens semoventes livestock bens sociais corporate assets bens, propriedades, ativos pessoais personal assets bero, atracadouro wharf; shed bico overtime; a secondary job (often at night hence, moonlighting) bilhete de defeito, (tc.) trouble ticket bimestralmente every two months bingo permanente traditional bingo bingo similar bingo-related activities bip paging device bitributao double taxation bloco de aes tranche of shares bloco parlamentar de oposio opposition bloc bloqueador de chamadas, (telecom.) call blocker bloquear dishonor (check); stop payment boa condio de funcionamento in good working order boa f bona fide; good faith boa nota full or careful note boa prtica comercial sound business practice boas condies in good condition boas intenes free from fraud; to come with clean hands boi gordo finished cattle boletamento issuance of transaction slip boletar to issue a transaction slip boletim newsletter boletim de ocorrncia police report boletim de ocorrncia, (policial) incident report; police report boletim de subscrio subscription list boletim escolar school report boleto form; order ticket; transaction slip; slip bolsa scholarship; grant; exchange bolsa de estudos scholarship bolsa de futuros contract market; futures exchange bolsa de mercadorias e futuros barter exchange bolsa de mercadorias, mercado fsico commodity exchange; commodity market bolsa de valores stock exchange; stock market Bolsa Mercantil & de Futuros, (BMF) Futures and Commodities Exchange bom estado de conservao in good operating condition bom senso good judgment (to use ...) bom, firme e valioso good, firm and valid bombordo, (naveg.) board bonificao, (diretores e empregados) bonus; backwardation (bolsa); equity award bonificao de ... dividends in the form of ... bonificao de aes stock dividend; bonus shares bonificao de quota bonus quotas bonificao em dinheiro cash bonus; dividends bons costumes good moral conduct; good moral principles; good practice; good morals; morality; decency bnus bond; bonuses bnus ao par par bond bnus ao portador bearer bond bnus cupo zero do tesouro americano United States Treasury Zero Coupon Bonds bnus de colocao pblica publicly-issued bond bnus de converso de dvida debt conversion bond bnus de desconto discount bond bnus de dinheiro novo de 1992 new money bond bnus de emisso pblica publicly-issued bond bnus de juros atrasados 1991/1994 eligible interest bond bnus de phase-in phase-in bonus bnus de reduo temporria de juros front-loaded interest reduction bond (FLIRB) bnus de reduo temporria de juros com capitalizao front-loaded interest reduction with capitalization bond bnus de sada exit bond bnus de subscrio equity warrant; subscription warrant bnus do tesouro exchequer bond bnus em dinheiro cash bonus bnus global permanente no-US nominativo non-US permanent global registered bond bnus na forma definitiva definitive form bnus na forma global global bond bnus nominativo registered form bnus por volume trade allowance border bordereau boreste, (naveg.) starboard side brando loose brecha loophole brinde freebie; promotional gift; giveaway brinde de boas-vindas welcome kit bruto gross bula package insert; information pamphlet burocracia bureaucracy busca inquiry; search (em cartrio) busca aruanda oficiosa unofficial search busca e apreenso, penhor legal distraint; search and seizure busca fontica name search busca verbal oral search buscar to solicit c.c., (combinado com) combined with; coupled with c.c., (conta corrente) current account; checking account caber to have authority; to be empowered cabide de emprego featherbedding cabimento propriety; advisability; scope cabimento de recurso acceptance of appeal cabvel applicable; as may be appropriate cabotagem coastal shipping; cabotage cadastramento de dados data registration cadastrar-se register (to) cadastro registration form; credit investigation; registration; personal data record; personal data form cadastro bancrio credit rating cadastro de contribuintes official list of taxpayers cadastro de contribuintes mobilirios, (CCM) Municipal Taxpayers List; municipal taxpayers register cadastro de pessoas fsicas, (CPF) Individual Taxpayers Register cadastro geral de contribuintes, (CGC) General Taxpayers Register caderneta de poupana passbook savings account cadernos especiais, (jorn.) special feature sections caducar, (vb) to lapse (marca); to forfeit; to become null and void caducidade forfeiture; lapse (marca); become stale (checks) (to) caduco forfeited; null and void; expired; matured caixa cashier caixa, (fiscal) actual payment date caixa de amortizao sinking fund caixa de assistncia do Poder Pblico public officials savings fund caixa de assistncia dos procuradores proxy savings fund caixa de assistncia jurdica judiciary savings fund caixa de liquidao settlement department; liquidation department caixa de previdncia relief fund caixa descontado discounted cash sum caixa dois slush fund caixa econmica savings bank caixa eletrnico, posto de atendimento eletrnico automatic teller machine caixa zero no cash (FAM) caixa/cabine de fora main distribution frame (MDF) caixinha kickback calculado como sendo ... calculated as ... calculado por fora, (imposto) not computed into the price calculadora eletrnica electronic calculator calcular proporcionalmente to prorate clculo de imposto tax computation clculo de tempo ganho/perdido time sheet clculo de tempo ganho/perdido no embarque ou descarga lay time statement clculo judicial computation for legal proceedings clculo pas por pas per country limitation calculo rescisrio severance pay calnia libel cmara, (tribunal) chamber cmara de arbitragem arbitration panel cmara de compensao clearing house cmara de compensao de cheques clearing house cmara de deputados house of representatives cmara de direito privado do tribunal de justia private law chamber of the state higher court cmara municipal city council cambial negotiable instrument; commercial paper cambirio arising out of or concerning a promissory note or a bill of exchange cmbio exchange cmbio exterior foreign exchange cmbio manual over-the-counter exchange; over-the-counter market cmbio oficial official rate; official exchange cambista broker campo de aplicao sphere of application cancelamento, (contab.) charge-off cancelamento de protesto protest cancellation cancelar hipoteca to discharge; to lift a mortgage cancelar, dispensar, (pagamento)to discharge candidato contender canhoto stub (USA); counterfoil (UK) canhoto de conhecimento counterfoil waybill canteiro de obras worksite; building site capacidade de crdito/solvncia creditworthiness capacidade de expanso do espao, (arquit.) space expandability capacidade de pagamento ability to pay capacidade financeira financial ability capacidade instalada installed capacity capacidade mxima maximum capacity capacidade ociosa overcapacity; idle capacity; overcapacity gap (met.) capacidade residual remaining capacity capacidade utilizada utilized capacity capacitao qualification; improvement capatazia wharfage capital capital; principal; equity capital a descoberto capital overdraft capital a termo capital for settlement capital acionrio stockholders equity capital autorizado authorized capital capital circulante lquido net current assets capital com direito a voto voting capital capital de giro working capital; operating capital; trading capital capital de risco venture capital; risk capital capital destacado allocated capital capital e reservas capital and surplus capital emitido issued capital capital estrangeiro foreign funds capital excedente surplus capital capital imobilizado fixed capital capital ingressado capital inflow capital inicial seed capital capital integralizado paid-up capital; called-up capital; paid-in capital capital investido vested interests capital lease capital no integralizado uncalled capital; non-assessed capital; assessable capital stock (not paid-in) capital no subscrito unsubscribed capital capital operacional operating capital capital prprio equity capital capital realizado paid-up capital; paid-in capital capital sem direito a voto nonvoting capital capital social capital stock (gen./bal.); share capital (S.A.); quota capital (Ltda.); corporate capital capital subscrito subscribed capital capitalizao capitalization capitalizao dos lucros capitalization of income capitalizao fina, (juros sobre capital prprio) thin capitalization capitalizar, (juros) to compound interest capitalizar fundos raise funds capitania dos portos port authority captao raise; raising captao de recursos raising of capital; raising of funds captar, (vb), (recursos) to raise funds capturar to select caput main section; main clause; lead paragraph caracterstica da operao transaction feature caracterstica, dispositivo, vantagem feature caracterizar to tipify; to define carter satisfativo full satisfation of the claim carter societrio corporate nature carecer de to require carncia de capital want of capital carncia de idade, (aposentadoria) lack of age carncia de uma ao lack of legal grounds to substantiate claim; insufficiency; failure to state a cause of action carncia, perodo de franquia, prazo de carncia grace period; waiting period carga de trabalho working load carga dos autos withdrawal of the case records carga tributria tax burden cargo position; title; office; job cargo, (ou emprego) em comisso temporary job; position of trust (according to bank law) cargo de confiana position of trust; bona fide position (also bona-fide work) cargo intelectual exempt employee carimbo rubber stamp; seal carimbo de recebimento reception stamp carn payment voucher; stubbook carn de imposto tax submission caronista free rider carregamento shipment carregamento, (seguro) loading carregamento no convs stowage on deck carregar, (pacote, mercadoria) to bear carregar tambores drum carrier carreira career carro-chefe, (marketing) cash cow; flagship; financial mainstay carta aditiva amendatory letter carta area registrada, via area first class mail carta branca free hand; full and ample power carta com franquia paga prepaid certified mail carta contrato letter agreement carta de alterao amendatory letter carta de contratao engagement letter carta de crdito stand-by letter of credit carta de crdito confirmada confirmed letter of credit carta de crdito irrevogvel e confirmada irrevocable confirmed letter of credit carta de fiana letter of guarantee carta de fiana bancria letter of bank guarantee carta de fretamento, carta partidacharter party (C/P) carta de inteno letter of intent carta de preposio letter of appointment of agent carta de referncia letter of reference carta de renncia retirement letter carta de sentena writ of execution carta epistolar letter agreement carta mandato mandate letter carta opinativa opinion letter carta partida charter party carta patente letter patent; bank charter (bancos) carta precatria letter rogatory; letter of request; precatory letter carta protocolada certified mail carta rogatria letter rogatory carta-convite, pedido de cotaoinvitation to tender carto com valores armazenadossmart card carto de inscrio enrollment card carto de pedido de produtos order card carto de ponto punch card; time card carteira, (investimento) portfolio carteira administrada managed portfolio carteira comercial commercial department carteira conservadora conservative portfolio; nonspeculative portfolio carteira de aes managed securities portfolio carteira livre de aes free portfolio carteira profissional, (CTPS) work card cartel cartel cartela de mercado market board cartilha de benefcios, (do empregado) benefit booklet cartrio registry office; cartel Cartrio, (de Tribunal) Clerks Office Cartrio, (Poder Judicirio) Court Registry Office; Court Registry Cartrio de Interdies e TutelasOffice of Interdictions and Guardians Cartrio de Notas Notary Office cartrio de origem original office registry Cartrio de Protestos de Ttulos Protest Office; Negotiable Instruments Protest Office Cartrio de Registro Civil das Pessoas Jurdicas Civil Registry of Legal Entities; Corporate Civil Registry Cartrio de Registro de Imveis Real Estate Registry Office Cartrio de Registro de Ttulos e Documentos Registry of Deeds and Documents cartularidade documentary evidence Casa Civil civilian household (as in Secretaria para Assuntos da Casa Civil); chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office; State Office casa de mquinas, (naveg.) engine room casa decimal decimal place casamento em regime de comunho de bens community property marriage casco, (naveg.) hull caso principal (main) case caso de diversidade, (cidadania) diversity case caso de fora maior event of force majeure caso de inadimplemento event of default caso de inadimplemento em potencial potential event of default caso fortuito act of God caso-a-caso case-by-case basis cassar uma liminar to reverse an injunction catlogo telefnico, (telecom.) directory catstrofe natural act of nature categoria seniority categoria profissional professional category; occupational category cauo de aes share pledge cauo de custas e honorrios to post bond for court costs and fees cauo dos diretores pledge to guarantee the performance of directors; to post bond cauo, fiana judicial, depsito em garantia bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo) causa de pedir, possibilidade jurdica cause of action cautela share certificate; provisional share certificate; draft cautelar temporary restraining order; provisional remedy cavalo mecnico trailer; semi-trailer caverna, (naveg.) rib cedente promitente committed assignor cedente, concedente assignor; grantor ceder to assign (one can only assign a right. Obligations or duties are delegated) cdula schedule; certificate cdula de crdito credit certificate cdula de identidade, (RG) identity card cdula de identidade para estrangeiros alien registration card cdula hipotecria mortgage certificate cdula pignoratcia de debnturescertificate of pledged debentures cdula rural hipotecria rural instrument of mortgage cdula rural pignoratcia rural instrument of pledge celebrao, (de contrato) execution celebrado entered into celebrar, (contrato) to enter into censo de capital estrangeiro foreign capital census centrais telefnicas telephone switches central plant central de comutao telefnica, (telecom.) telephone switching office central telefnica, (telecom.) central office Central Termoeltrica, (CTE) Facility centro comercial com estrutura de servios serviced business center centro de processamento de dados, (CPD) management information system (MIS) centros industriais despendiososoutlying industrial centers cerceado restricted; limited; curtailed cerimnias pblicas public functions certame bidding procedures certido certificate; certified copy certido atualizada de filiao vintenria updated twenty-year certificate certido da dvida ativa da unio overdue federal liabilities certificate Certido da Justia do Trabalho, (CJT) Certificate issued by the Labor Court Certido da Justia Federal, (CJF) Certificate issued by the Federal Courts certido de aeronavegabilidade certificate or airworthiness certido de andamento, (M&P) certificate of status certido de objeto e p certificate of purpose and status; certificate of pledged debentures certido de nus reais certificate of in rem guarantee certido de propriedade e negativa de nus title clearance certificate certido de sentena certified copy of court decision Certido do Distribuidor Executivos Fiscais, (CDE) Certificate from Tax Distributors Certido do Distribuidor Cvel, (CDC) Certificate from the Civil Distributor Certido do Distribuidor Cvel, (Falncia e Concordata), (CDFC) Civil Distributor Certificate (Bankruptcy and Concordata) Certido do Distribuidor Criminal, (CRIM) Criminal Distributor Certificate certido do distribuidor de execues criminais certificate of criminal execution distributor Certido dos Cartrios de Protesto, (PROT) Certificate issued by Protest Offices certido explicativa explanatory certificate certido explicativa dos feitos explanatory certificates in respect to the suits certido negativa clearance certificate Certido Negativa de Dbito do Instituto Nacional certido negativa de imposto de renda income tax clearance certido negativa de nus e alienaes clearance certificate as regards liens and conveyances certido pignoratcia de debntures certificate of pledged securities certido positiva liability certificate certido vencida outdated certificate certido vintenria claim of title for the last 20 years certido vintenria com negativa de nus sobre imvel 20-year clearance certificate certides certificates; public notary reports certides de natureza fiscal e previdenciria tax and social security clearance certificates Certificado a Termo de Energia Eltrica, (CTEE Cesp) Electric Power Forward Certificate certificado de ao share certificate; warrant certificado de andamento, (M&P)certificate of status certificado de atribuies incumbency certificate certificado de autorizao certificate of incumbency certificado de averbao certificate of approval; certificate of annotation certificado de competncia certificate of incumbency certificado de depsito a taxas de juros flutuantes floating rate certificate certificado de depsito de aes share deposit certificate certificado de depsito de colocao pblica a taxas de juros flutuantes publicly-issued floating rate certificate certificado de depsito de valores mobilirios Brazilian Depositary Receipt BDR certificado de filiao vintenria certificate of twenty-year title certificado de origem origin certificate certificado de quitao debt clearance certificate certificado de recebveis imobilirios, (CRI) certificates of real estate receivables certificado de registro certificate of registration certificado de registro cadastral como fornecedor suppliers' record certificate certificado de registro de fabricao certificate of registered product certificado de registro para funcionamento de empresas de informaes reservadas ou confidenciais, comerciais e particulares certificate of registration for operation of commercial and private, privileged or confidential information companies certificado de regularidade de situao, (FGTS) certificate of good standing certificado de tributos estaduais state tax certificate certificado de tributos federais federal tax certificate certificado de tributos mobiliriosmunicipal tax certificate certificado mltiplo de aes multiple share certificate certificado para troca ou converso de direito real certificar-se to ensure certifico e dou f I certify and attest certo e ajustado understood and agreed cessao do estado de liquidaolifting of the liquidation cesso assignment cesso de direitos assignment of claim; assignment of rights cesso de duplicatas factoring cessionria promitente committed assignee cessionrio, concessionrio assign; assignee; dealer; grantee cesta bsica basic consumer products; market basket; typical family food basket; shopping basket of household goods; staple product basket; staple basket; a basket of staple food + household item (economist) ceticismo crescente deepening skepticism chamada roll-call chamada, (convocao para ressarcimento dos ttulos) call chamada abreviada, (telecom.) speed calling chamada com discagem abreviada, (telecom.) speed calling chamada de capital capital call; call for capital chamada de entrada / recebidas, (telecom.) incoming call chamada de mo-de-obra manpower requisition chamada em conferncia, (telecom.) three-way calling chamada em espera, (telecom.) call waiting chamamento autoria to call a party to join the suit as plaintiff chamamento ao processo third-party practice chamar to file a claim (insurance) chamar autoria to implead chamar lide to attach a party to a suit (opposite of to separate/sever a case/trial) chamariz, isca bait and switch chancela mecnica facsimile signature; seal; mechanic authentication chapeamento, (naveg.) plating chata ou cofre de carga a bordo, (L.A.S.H.) L.A.S.H. (lighter aboard ship) chave de acesso password chefe head chefe de departamento chairman (univ.) chefe de famlia head of household chefe de subdiviso subdivision head chefe do Gabinete Civil secretary for civil affairs chefe imediato immediate superior chegar a um acordo, avenar, aceitar to agree on cheque administrativo bank cashiers check; bank draft; bank draft; bankers draft; cashiers check cheque bancrio cashiers check cheque cancelado stopped-on check cheque compensado cleared check cheque cruzado crossed check; check for deposit only cheque em compensao check for clearing cheque especial credit facility check; overdraft-secured check cheque frio bad check; bounced check cheque nominal ou nominativo (as opposed to bearer check) drawn to the order of; payable to the order of cheque pr-datado postdated check; post-dated check cheque sem fundos an NSF check; rubber check; dishonoured check cheque sustado stop payment cheque visado certified check ciclo de aprendizado learning cycle ciclo de vida economic life ciclo de vida do produto product life cycle cincia do processo cognizance of a case ciente to be well acquainted with; to be aware of ciente e de acordo acknowledge and agree to cientificar terceiros interest third parties (to) cindida transferee circulao escritural de moeda currency circulation in book-entry form circulao fsica de moeda currency circulation in physical form circular de oferta offering circular circunscrio imobiliria real estate district circunstanciar draw up ciso spin-off; split-off ciso parcial partial spin-off ciso total total spin-off citao service of process (entrega); summons (papel); process (notificao ou intimao) citao do protesto service of protest citao pessoal personal summons citao por edital service by publication citao por hora certa substituted service citao por rogatria service of rogatory letter citaes judicial summons; quotes citado, (ser) be served process (to) citando, (subst.) defendant citar summon; notify; serve process clara e exatamente fairly and accurately classe executiva business class classe nica one-class preferred shares classificao de cargo job classification classificao de crdito credit rating classificao de ttulos de primeira linha senior bond rating classificao do IBGE IBGE classification classificao tarifria classification of tariff clusula, (contrato social) article clusula, (estatuto) clause clusula auto-aplicvel self-operative clause clusula comercial em aberto clear market clause clusula compromissria arbitration clause; commitment clause clusula de escape escape clause clusula de habilitao enabling clause clusula de outorga de opo para aquisio de aes share option clause clusula de paridade cambial exchange parity clause clusula de potestativa ou leoninadiscretional clause; clause potestative clusula de proibio de concesso de garantias negative pledge clause clusula de rateio sharing clause clusula de reajuste escalation clause clusula de reverso reversion clause clusula exorbitante extraordinary clause clusula penal no compensatrianoncompensatory fine clusula potestativa clause potestative; discretional clause clusula preferencial enabling clause (GATT) clusula resolutria default clause; termination clause cliente client (servios profissionais: mdicos, advogados); customer, consumer (bancos, lojas, empresas) cliente antigo long-standing client cliente do sistema de telefonia fixa, (telecom.) landline customer clientela customers; client list; client clientelismo patronage; pork-barrel clima de concorrncia acirrada fiercely competitive climate coao duress; coercion; compulsion coativo, (lei coativa) statutory provision of a public nature co-autor co-principal co-autoria concerted action cobertura payment; penthouse (apto.) cobertura cambial exchange cover cobertura de margem cover costs (to) cobertura parcial partial coverage (services agreement) cobrana collection cobrana judicial judicial collection cobrar to collect; charge (tax); levy (tax) cobrar a mais overcharge (to) cobrar de ... to assess against; to bill to cobrar despesas de terceiros, (reembolso) to account to someone for expenses; chargeback cobrvel collectible cobrir o lance outbid (to) cobrir um dficit make up a deficit; meet a deficit codificao de desenvolvimentos internos, (inf.) writing in-house developments cdigo buzaid code of civil procedure cdigo civil civil code cdigo de obras building code cdigo de processo civil code of civil procedure cdigo de processo penal code of criminal procedure cdigo de valorao aduaneira customs valuation code cdigo penal penal code coeficiente angular beta coeficient; regression coefficient coeficiente de liquidez imediata acid-test ratio; quick ratio coercitvel binding coerncia consistency co-financiamento, financiamento conjunto cofinancing cofre de aluguel em banco deposit box; safe cofre de carga container co-garantidora, (seg.) co-surety; coobligor cogente statutory cogente, (princpio) necessary; cogent rule coibir prevent; suppress coisa julgada res judicata coisa mvel movable asset colaborao contribution colao, (inventrio) collation; case record colapso financeiro, (bolsa) crash colateral, garantia de emprstimo bancrio collateral coleo de amostras range of patterns colega partner; associate (law firm) colegiado joint committee; collective; plenary body; full board; interagency board colegial secondary school; high school (EUA) Colgio Eleitoral electoral college colendo, (adj.) venerable coleta, (dados, informaes) gathering coleta de lixo industrial industrial waste collecting colher a assinatura have the proper signature set hereunto colidncia, divergncia conflict colidente interfering with colidir com conflict with coligada associated company colis postal/postaux parcel post collar de taxas de juros collar (hedging) colocao issue; placement; placement with; oferring to colocao em funcionamento start-up colocao primria de ttulos flotation; initial public offering (IPO) colocao privada private placement colocado em um local ou dentro de um meio com acesso a, (inf.) interfaced to com boas intenes free from fraud com cpia para ... and, by copy, to ... com efeito modificativo with modifying effects com exceo de except for com fins lucrativos for profit com fora de lei as an act of law com o que whereupon com poder de empowered; with authority to com prejuzo at a loss com presena acentuada nos mercados internacionais actively engaged in international business com relao a, relativo a in connection with com reservas de iguais para si reserving the same powers for oneself com vigncia em effective upon comanditrio dormant partner; silent partner comando top echelon comando de circulao flow control comarca judicial district; judiciary district combinao bem sucedida winning combination combinado com coupled with; together with comentar to speak to (an issue, etc.) comentrio input; comment comercializao marketing; trade; sale; dealing in comercializar trade comerciante merchant; trader; businessman; shopkeeper comercirio commercial employee comrcio exterior foreign trade comrcio virtual e-commerce cominao contratual penalty cominao pecuniria fine cominao, liminar injunction; sanction comisso fees comisso, (pol.) committee comisso adicional front-end fee comisso de abertura front-end fee comisso de administrao management fee comisso de agenciamento agency fee comisso de arbitragem panel of arbitrators; arbitration committee comisso de compromisso commitment fee comisso de contratao engagement fee comisso de corretagem brokerage fee; brokerage commission comisso de inqurito committee of inquiry comisso de intermediao finders fee(s) comisso de intermedirios finders fee(s) comisso de negociao grievance committee; arrangement fee comisso de participao flat fee; exposure fee comisso de permanncia late payment surcharge comisso de reserva de capital standby commitment comisso de reserva de crdito standby fee comisso de valores mobilirios securities commission comisso dos agentes agent commission comisso executiva executive committee comisso fixa flat fee comisso mercantil business mandate comisso mista parlamentar de inqurito joint parliamentary investigation committee comisso paritria grievance committee; joint committee comisso sobre produtividade commission on production comissrio commission agent; commission merchant; commissioner comissrio, (em concordata) trustee comissrio de futuros futures commission merchant comissionamento provisioning; commissioning (equipamentos) comit de avaliao de cargos job evaluation committee comit diretor steering committee comitente customer; giver; principal commisso de operaes em mercadorias e futuros commodity futures trading commission commodities commodities commodities a futuro commodity futures como de fato cedido tem as in fact one has assigned como era do conhecimento de as all those present were aware comodante lessor comodatrio lessee comodato loan for use; free lease comodato de bens mveis loan for use of assets; free lease of assets comodato emergente venture capital company companheira/o common-law spouse companhia corporation companhia aberta publicly-held company companhia controladora holding company companhia fechada, sociedade de capital fechado closely-held company; close company; close corporation; private corporation companhia seguradora insurance firm comparecer attend comparecer a appear in; present oneself; to report to comparecer em juzo to appear in court comparecer perante come before comparecimento attendance comparecimento em juzo appearance comparsas cronies compartilhamento de custos cost sharing compatibilizar-se com conform to (to) compensao, (no desempenho de funo) usability to perform compensao, (ttulos), desembarao clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego) compensao coletiva, (em caso de ponte) compensation for a four-day holiday weekend compensao de prejuzos lquidos net loss carryfoward compensar set off; offset; settle; make good; to clear (a check) compensar passivo fictcio to offset liabilities competncia jurisdiction; authority; accrual competncia, (fiscal) reference date competncia do exerccio accrual basis competncia interpessoal interpersonnel competence competncia rationae personae personal jurisdiction competncia sobre a matria em questo subject matter jurisdiction competncia tcnica technical competence competente appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit compilao gleaning compilao reversa, (decodificar o cdigo objeto), (inf.) reverse compile complessividade comprehensiveness complessivo included in / with other payments componente ingredient comportar admit; bear; suffer; be eligible for; permit composio acionria shareholding structure composio societria ownership structure composio, acordo, transao settlement compostagem compost composto de to consist of compra de contas a receber factoring compra e venda a termo futures purchase comprador purchaser; materials buyer comprador de opo de venda put option buyer comprador paga mercadoria, seguro e frete, (C.I.F.) C.I.F. (cost, insurance and freight) comprador paga mercadoria, seguro, frete e juros, (C.I.F.I.) C.I.F.I. (cost, insurance, freight and interests) comprador paga mercadoria, seguro, frete, juros e comisso, (C.I.F.I.C.) C.I.F.I.C. (cost, insurance, freight, interests and commission) comprar a parte de um scio buy out a partner (to) comprar e vender market (to) compras, (cont.) procurement compreender comprise; represent comprometer-se, (vb) to agree; to undertake; to assume; to covenant; endanger (e.g., a business) compromissadas, (operaes) repurchase and resale agreements compromissrio comprador, promitente comprador committed purchaser compromissrio de compra e venda committed party compromissrio vendedor, promitente vendedor committed seller compromisso, (arbitr.) commitment; affirmation; compromissum compromisso arbitral arbitration commitment; arbitration agreement compromisso de cessao consent decree compromisso de cessao de prtica consent order compromisso de confidencialidade nondisclosure commitment compromisso de desempenho, (CADE) performance commitment instrument compromisso de sigilo confidentiality commitment compromissos, avenas binders; covenants compromitente covenantor comprovadamente provenly comprovante voucher; copies of documents; slip comprovante adequado sufficient evidence; adequate proof comprovante de conhecimento/embarque bill of lading comprovante de pagamento payment slip; evidence compulsrio, (adj.) mandatory; compulsory computador de reserva, (inf.) back-up computer comum acordo mutual agreement comunho de bens community property ruling; common property comunho de interesses, (fin.) pooling of interests comunho de recursos pooling of funds comunho total de bens community property ruling comunicao notice comunicao formal formal communication comunicao informal informal communication comunicao interpessoal interpersonnel communication Comunicado notice; communiqu comunicado n communiqu No. comutao switching comutar switch comutativo arms length conceber uma proposta conjuntadevelop a joint bid concedente, cedente, estipulante, instituidor, (trust) assignor; grantor conceder to award; to grant conceder, (garantia) to formalize conceder a palavra to offer the floor; to recognize conceder efeito suspensivo to stay the effects of conceder indenizaes award damages (to) conceder linha de crdito extend credit facilities conceitos especficos, (inf.) unique ideas concentrao concentration (oppositive of diversification) concepo do projeto, (arquit.) design concesso franchise; extension (crdito); title (minerao); mandate concesso comercial commercial concession concesso de lavra mining concession concesso de servios pblicos public utility; quasi-public company concessionria, (autom.) dealer concessionria de servios pblicos utilities concessionaire concessionrio, cessionrio assign; assignee; dealer; grantee; concessionaire conciliao settlement; reconciliation (de valores); conciliatory proceedings; mediation conciliao numrica numerical conciliation concluir fase de instruo to complete discovery concluir negcios close a business deal concluso, (estar) concluded and sent to concomitante concurrent concomitantemente concurrently concordata debt rehabilitation (bankruptcy relief under chapter 13 for debt rehabilitation); reorganization proceedings ( o gnero em que a concordata uma das espcies); scheme of arrangement; composition concordatrio insolvent; legally incapacitated concorrncia desleal unfair competition concorrncia pblica competitive bidding concorrncia, licitao bidding; sealed-bid tender; competitiveness concorrente competition; company; bidder concretizao consummation; completion (of a transaction) concreto, (adj.) material concreto aparente exposed concrete concubinato common-law marriage concurso contest bidding; aiding and abetting; sweepstakes concurso de credores composition with creditors; creditors claims in bankruptcy proceedings concurso promocional sweepstakes concusso graft condenao em dinheiro suit for indemnity condenao, laudo, parecer award; adverse judgment condenado sentenced condenar to sentence; to award condio de comerciante, (atestar sua) status of merchant (to attest for its) condio mista mixed condition condio potestativa potestative condition condio precedente, pr-requisito condition precedent condio resolutiva resolutory condition; dissolving condition condio suspensiva supensive condition; condition precedent condicionada contingent order condicionado conditioned to condicionamentos restrictive conditions condies da ao causes of action condies de pagamento payment conditions condies de trabalho working conditions condies estritamente cumutativas, (Lei da S.A.) transaction at arms length condies, prazos terms condizentes consistent with condomnio co-ownership; condominium condomnio, (em) property held pro indiviso condomnio aberto open-end condominium; open joint ownership condomnio fechado closed-end condominium condmino building occupant conduo das guas pluviais storm water run-off condute, eletroduto, tubulao, (telecom.) conduit conduta indiciria indictable offense conduta prejudicial tortious conduct condutor escorting officer; arresting officer (when a policeman) conduzir, (arbitragem) hold conexo, (jur.) incidence of the same claim conexo, (sistemas, terminal) bridging confeco, (roupa) garment manufacturing; clothing manufacture conferncia lecture; contribution; conveyance (bens imveis) conferncia, (bens e direitos), transmisso conveyance of assets and rights; transfer of assets and rights conferncia de ativos dropdown conferncia de bens e direitos transfer of assets and rights conferncia de quotas conveyance of quotas; transfer of quotas conferncia telefnica conference call conferente tallyman conferir to grant; check conferir confidencialidade conform confidentiality conferir liminar to approve an injunction conferir o direito de to entitle confiar to rely on confidencial to be sealed configurar to constitute; to tipify confirmar ratify; confirm confirmar deciso to uphold a decision confisco judicial seizure under legal process confisso admission confisso de dvida acknowledgment of indebtedness; acknowledgment of debt confisso ficta indirect confession confisso quanto matria de fato judgment by default conflito conflict conforme amostra as per sample conforme o caso as applicable conforme relao anexa as attached conforto adicional safety margin confrontado bordered (real estate) confrontante owner of adjoining land confuso, impasse, caos gridlock; turmoil congelamento freezing conglomerado, (grupo de pessoas) conglomerate congressista fisiolgico swing-vote congressman conhecedores, (gria) those in the know conhecer um pedido to hear a claim conhecer uma ao to take cognizance of an action; hear an action conhecimento ordinary (proceedings); cognizance (of jurisdiction); to gain knowledge of (court order) conhecimento, (ao, pedido) hearing conhecimento areo airway bill (AWB) conhecimento de companhia rodoviria trucking company bill of lading conhecimento de depsito warehouse receipt; warehouse warrant conhecimento de embarque bill of lading (B/L) conhecimento de embarque sem declaraes adicionais bill of lading clean conhecimento ferrovirio railway bill of lading conhecimento fluvial inland waterway bill of lading conhecimento martimo bill of lading conhecimento tcnico know-how cnjuge spouse conjunta ou separadamente jointly or severally conjunto suite; complex conjuntura econmica business prospects; market condition consagrado, (adj.) well-received; recognized; acclaimed; time-honored consagrar to uphold consanginidade consanguinity consecuo achivement; attainment consecuo de objetivos achievement of objectives conselheiro Board member; director conselheiro relator reporting member conselheiro substituto deputy member conselho consultivo advisory council; advisory board; consultative council conselho curador oversight board conselho de administrao board of directors conselho de classe union council conselho de contribuintes taxpayers council conselho de sentena trial jury conselho deliberativo decision-making council conselho diretivo board of directors conselho diretor, (bancos e instituies de crdito) board of governors conselho fiscal audit committee; board of auditors conselho interministerial de preos, (CIP) price commission conselho nacional de poltica salarial national council on salary policy conselho regional dos contadores, (CRC) regional accounting council conselho superior de administrao senior board of directors conselho, junta, diretoria board consentimento consent conservao, (imob.) the upkeep considerada adjudged considerando que whereas; taking into consideration that; whereas clause (USA); recital (UK) considerandos recitals considerar entertain (hold in mind) consignao em juzo deposit in court consignao em pagamento deposit in court; court deposit consignar to document consignar um voto de louvor a to state the companys thankfulness to consignatrio consignee consignatria de aluguel rent consignment action consistncia jurdica, (sem) without color of right consolidao ratification (de estatuto); consolidation (de leis) consolidao das leis do trabalhoConsolidated Labor Laws consolidao de propriedade purchasers title consolidado consolidated consolidar to fund; to consolidate; to ratify; to restate (contrato social, estatuto) consorciado consortium member consrcio conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos) constantes de included in constituio, (capital) formation of capital constituio, (empresas) company formation; organization; incorporation; establishment constituda de composed of constituinte principal or client constituir, (garantia) to give; to serve as guarantee constituir, (obrigao) to create constituir advogado retain an attorney constituir crdito collect constituir sociedade to organize a company; set up; establish a company; form a company; to set up a company constituir, formar S.A. to incorporate constitutivo establishing a legal fact constrangimento governamental political violence constrangimento ilegal duress coercion constrio, (de direitos) inhibition construo civil home-building construo em ao inox construction in stainless steel construo por empreitada contract work construtora the main contractor consubstanciar to evidence; reflect the substance of; represent consularizar legalize consulente requesting taxpayer consulta formal request for advance tax ruling (tax matter); written inquiry consulta pblica public consultation consulta, pedido de cotao, sindicncia inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia) consultor adviser; turnaround consultant; crisis manager; restructuring consultant consultor de investimentos investment adviser consultor de pessoal personnel consultant consultor financeiro financial adviser Consultor Geral da Repblica General Counsellor of the Republic consultor jurdico general counsel; legal counsel consultor jurdico geral general counsel consumao mnima minimum charge consumidor de alta renda high-end customer consumidor final end consumer consumidor, cliente consumer consumo excise; consumption consumo relativo intensity conta account; bill conta bancria comum checking account conta bancria negativa overdrawn account conta coletiva joint account; joint omnibus account conta conjunta joint account conta corrente checking account (USA); current account (UK) conta corrente de livre movimentao unblocked current account conta corrente de quotistas quotaholder current account conta corrente vinculada escrow account conta de absoro adjunct account conta de aes, (ttulos) cash account conta de aes que permite saldo negativo margin account conta de gio de subscrio share premium account conta de caixa cash account conta de caixa caucionada pledged cash account conta de compensao, (em balano) memorandum account conta de custdia custody cash account conta de depsito checking account; trust account (aes) conta de depsito em garantia escrow account conta de despesas gerais overheads account conta de investidor em corretora para operao em margem margin account conta de liquidao calculation of award conta de lucros e perdas profit and loss account conta de movimentao bancriacurrent account; open account conta de participao no-societria unincorporated sharing account conta de rateio clearing account conta de reserva reserve account conta de resultado income account (of a company) conta de resultado pendente, (ativo), diferido deferred charges conta de resultado pendente, (passivo) deferred income conta de reteno, (em garantia) holding account conta de ttulos no onerados unemcumbered securities account conta escrita entry conta garantida current account overdrafts conta grfica graphic account; memorandum account; control account; book account conta margem margin account conta no negativo overdrawn account conta no vermelho the account is overdrawn conta para capital de giro working fund bank account conta permitindo saldo negativo, (valores mob.) margin account (securities) conta prpria own-account trading conta remunerada interest-bearing account; indexed account conta remunerada de depsito em garantia interest-bearing escrow account conta salrio payroll account conta suspensa suspense account conta vinculada blocked account contbil, (adj.) book contabilidade accounting; accountancy; bookkeeping contabilidade a nvel geral de preos general price level account contabilidade por partidas dobradas double entry bookkeeping contabilidade tradicional administrative accounting; financial account (as opposed to cost accounting) contabilizado posted as contabilizar to post; to account for; to book; to accrue conta-depsito reserve account contador accountant; bookkeeper contador judicial court treasury contador pblico credenciado certified public accountant contador registrado CPA (certified public accountant) contadoria do tribunal court treasury contados a partir desta data as from this date contagem classificatria classification count contagem de mos show of hands contagem regressiva countdown contaminado, (capital) tainted contanto que inasmuch as contar com o assessoramento to be assisted by contar, confiar to rely on contas a pagar factoring; accounts payable contas a receber receivables; accounts receivable contas a receber diversas other accounts receivable contas a receber do cliente accounts receivable from clients contas a receber em moeda estrangeira A/R cross-currency contas atrasadas arrears contas cobrveis accounts collectible contas de compensao clearing accounts contas primrias first-time placements conteno de custos cost containment contencioso litigation contencioso civil civil litigation contestao, (ru) answer; defendants answer contestao por negao geral general denial answer contestada answered by the defendant contestante respondent contestar to respond; to question; to challenge; answer contedo do testemunho, do depoimento the sense of the testimony (Dir. Proc.) contingncia contingency; exposure contingenciamento temporary tightening of loan credit; allotment contingncias pendentes pending matters continuamente on an ongoing basis continuidade ongoing concern contornar, no cumprir, (deciso)to circumvent contra-apresentao on demand contra-arrazoado counter-arguments contra-arrazoar to file counterarguments; to oppose contra-cheque statement of payroll deductions contracultura, (ir contra suas convices culturais) counterculture contraditrio, (que seja estabelecido o contraditrio) that the parties be given an opportunity to confront each other (adversary proceeding) contrafao, imitao, (M&P) counterfeit; imitation; passing-off; infringement (M&P) contra-garantia back bond; counter guaranty contrair emprstimo to contract a loan contra-minuta second draft (commercial); counter-arguments of one against whom an appeal has been filed (civil procedure) contra-notificao counternotice contrapartida, (balano) counterentry contra-partida, (contab.) counterentry contrapartida, (em) return (in) contraprestao consideration (in ... of) contra-proposta counter-bid contra-razes counter-arguments contra-razes de apelao counter-arguments contra-recibo cross-receipt contrariar a lei to contravene the law contrariedade, (Proc. Penal) defenses reply contratao, (de empresas) procurement contratao, (de emprstimo) taking out; borrowing contratao, (de operao financeira) contracting contratao de crdito externo raising of funds abroad contratada contractor; prime contractor contratado interessado privy contratante principal; contracting party (in construction, the owner) contratar to retain (individual and legal entities) contratar, (seguro) take out contratar cmbio close the exchange (to) contratar emprstimo em banco take out from the bank a loan contratar/contrair emprstimo take out a loan; contract a loan contrato a termo futures contract contrato acessrio ancillary agreement contrato aleatrio aleatory contract (insur.); hazardous contract contrato bilateral bilateral contract contrato coletivo collective bargaining agreement contrato com partes relacionadasinsider contract contrato comercial, (doc.) commercial contract contrato cumulativo cumulative contract contrato de, (locao) de servios de fornecimento de refeies catering services agreement contrato de abertura de crdito credit agreement contrato de abertura de linha de crdito credit facility agreement; prefinance agreement contrato de adeso adhesion contract; interfirm agreement; contract of concurrence; take-it-or-leave-it contract; shrink-wrap agreement contrato de administrao management contract contrato de afretamento contract of affreightment; chartering contract contrato de agenciamento de emisso, colocao e pagamento issuance, placing and paying agency agreement contrato de agenciamento de linha de subscrio agency line agreement contrato de apoio operacional practice support agreement contrato de arrendamento com opo de recompra leaseback agreement contrato de arrendamento de bens de capital capital lease contrato de assistncia tcnica technical assistance agreement contrato de associao joint-venture agreement contrato de assuno de dvida agreement for the assumption of debt contrato de cmbio foreign exchange contract; currency exchange contract contrato de cauo, (de aes) share pledge agreement contrato de cesso de direitos agreement for the assignment of rights contrato de cesso de sub-arrendamento em garantia collateral sublease assignment agreement contrato de cesso e transferncia de aes share assignment and transfer agreement contrato de comisso mercantil commercial commission agreement contrato de comodato freelease agreement; loan for use agreement contrato de compartilhamento de infra-estrutura, (telecom) peering agreement contrato de compensao clearing agreement contrato de compra e venda de aes share purchase agreement contrato de compra e venda de aes, promessa de compra e venda de aes e outras avenas agreement for the share purchase, share purchase commitment and other covenants contrato de compra e venda de ativos asset purchase agreement contrato de compra e venda de estabelecimento goodwill purchase agreement contrato de concesso de linha de crdito a ttulo de adiantamento, contrato de financiamento advance facility agreement contrato de confidencialidade secrecy agreement contrato de constituio, (Sociedade) acts of incorporation contrato de constituio de usufruto usufructuary agreement contrato de construo por regime de empreitada global turnkey construction agreement contrato de consultoria consultancy agreement contrato de consultoria contbil accounting consultancy agreement contrato de consultoria de investimentos investment advisory contract contrato de cooperao tcnico-industrial technical/industrial cooperation agreement contrato de coordenao dealer management agreement contrato de credenciamento de usurio registered user agreement contrato de crdito empresarial corporate credit agreement contrato de custdia custodial agreement contrato de depsito de aes escrow agreement contrato de depsito de mercadoria merchandise storage agreement contrato de depsito em garantiaguarantee deposit agreement; escrow agreement contrato de distribuio distributor/distribution agreement contrato de distribuio da produo production sharing agreement contrato de distribuio de ttulosunderwriting agreement contrato de emisso de ttulos indenture agreement contrato de empreitada turnkey contract; contract for engineering procurement and construction (EPC contract) contrato de empreitada global fixed-price turnkey contract contrato de emprstimo loan agreement contrato de estruturao da operao framework agreement contrato de execuo continuadaexecutory contract contrato de experincia probation contract contrato de fabricao sob encomenda custom-made manufacturing agreement; agreement for manufacture to order; manufacturing to order; toll manufacturing agreement contrato de financiamento advance facility agreement; credit facility agreement; cash pool agreement contrato de financiamento mediante abertura de crdito com garantias caucionrias e fidejussrias credit facility agreement secured by a pledge and personal guarantee contrato de fornecimento supply contract contrato de fornecimento de tecnologia industrial agreement for the supply of industrial technology contrato de futuros a curto prazo front contracts contrato de futuros a longo prazoback contracts contrato de garantia collateral agency agreement contrato de garantia real collateral agreement contrato de gaveta off-the-record agreement contrato de gesto de bens e/ou valores agreement for the administration of property and/or securities contrato de industrializao por terceiros third-party manufacture agreement contrato de licena para explorao de patente patent license agreement contrato de licenciamento a ttulo oneroso remunerated license agreement contrato de licenciamento de marcas gratuito royalty-free trademark license agreement contrato de licenciamento de uso de marca trademark license agreement contrato de locao lease; lease agreement contrato de locao, (de veculo) rental agreement contrato de locao com opo de compra de equipamento lease agreement with equipment purchase option contrato de locao de equipamentos equipment lease agreement contrato de mandato merncantil commercial mandate agreement contrato de manuteno servicing agreement contrato de mtuo loan agreement contrato de mtuo na forma operacional de desconto de ttulos loan agreement in the form of discount of credit instruments contrato de opo de compra de quotas option agreement for the purchase of quotas; quota purchase option agreement contrato de operaes no mercado vista e de futuros spot and forward contract contrato de outorga de opo option agreement contrato de participao e compromisso de financiamento de capital de giro capital participation agreement and working capital financing commitment contrato de participao e garantia security and sharing agreement contrato de participao nos custos cost-sharing agreement contrato de penhor pledge agreement contrato de penhor de quotas quota pledge agreement contrato de permuta exchange contract contrato de permuta de aes share swap agreement contrato de permuta de participaes e outras avenas agreement for share swap and other covenants contrato de pr-financiamento para exportaes export facility agreement contrato de prestao de assistncia tcnica technical assistance agreement contrato de prestao de garantiacollateral agreement contrato de prestao de garantia fidejussria personal guarantee agreement contrato de prestao de serviosservice agreement contrato de prestao de servios aduaneiros customs service contract contrato de prestao de servios de assistncia tcnica technical service agreement contrato de prestao de servios de consultoria consulting agreement contrato de prestao de servios de limpeza e conservao cleaning and upkeep service contract contrato de prestao de servios temporrios agreement for provisional services contrato de promessa de mtuo loan commitment agreement contrato de repasse de emprstimo externo foreign loan onlending agreement contrato de repasse de emprstimo externo com outorga de garantia e outras avenas foreign loan onlending agreement with guarantee and other covenants contrato de representao comercial agency agreement contrato de risco profit-sharing agreement; risk contract; hazardous contract contrato de seguro de sade healthcare agreement contrato de servios especializados specialized technical service agreement contrato de servios tcnicos technical service agreement contrato de sigilo nondisclosure agreement contrato de trabalho employment contract contrato de trabalho por tempo indeterminado employment contract for an indefinite term contrato de transferncia de aes share transfer agreement contrato de transferncia de tecnologia transfer of technology agreement contrato de venda de ttulos com opo de recompra repurchase agreement (repo) contrato diferido executory contract contrato epistolar letter agreement contrato martimo maritime agreement contrato no-aleatrio certain contract contrato para entrega de unidade industrial pronta para funcionamento turnkey contract contrato para financiamento externo de importao foreign import credit facility agreement contrato permanente standing agreement contrato pluremo multilateral agreement contrato preliminar framework agreement contrato principal, (p/ abertura de conta corrente) account master agreement contrato pblico, (a executar) public contract (to perform) contrato sindical union contract contrato social articles of association contraveno misdemeanor; petty offense contraveno sindical patronal employers union dues contribuio assessment; hive-down (of the business) contribuio Previdncia Socialsocial security contribution contribuio a recolher contribution payable contribuio assistencial compulsory union dues; union support dues (sindicato) contribuio confederativa union confederation dues (sindicato) contribuio de aposentadoria pension contribution contribuio de ativos asset contribution contribuio de bens property contribution contribuio de caixa cash contribution contribuio parafiscal social insurance contribution contribuio sindical mandatory union dues; union fees contribuio sindical patronal employers union contribution contribuio sobre lucro, (CSL) contribution on profits contribuio social social insurance contribution; payroll charges; entitlement(s) contribuio social e imposto de renda income tax and social contribution contribuinte taxpayer controlada, (bal.) controlled entity controladora controlling company; lead company; holding controle control; monitoring; supervision controle acionrio share control controle acionrio da ... interest in controle de qualidade quality assurance controvrsia dispute contumcia processual contempt of court convalidao revalidation convalidar revalidate conveno convention; agreement; pact; limitations to principles (acct) conveno coletiva de trabalho, (aps negociao entre o sindicato do empregador e o sindicato dos empregados) collective convention conveno de condomnio condominium bylaws convenincia expediency; advisability; appropriateness conveniente expedient; desirable; advisable; appropriate convnio convention; agreement; articles of agreement convnio para concesso de emprstimos convention for credit extension conversao simultnea conference call converso conversion converso de dvida em investimento debt conversion; equity conversion; debt equity conversion converso de dvida em projeto de preservao ambiental debt-for-nature swap converter, (moeda) exchange into converter bens em direitos realize ones assets (to) convocao, (em geral) summons; call; call notice (assemblia) convocao de testemunha witness summons convocar, (assemblia) to convene; call; summon; to call upon someone co-obrigado nos ttulos co-obligor; underwriter coobrigados nos ttulos joint obligors for the securities cooperao cooperation cooperativa cooperative cooperativa de crdito credit union coordenador da execuo book runner coordenador geral global coordinator coordenador geral de software, servios e aplicaes da informtica general coordinator for software, services and informatics uses Coordenadoria Geral da Repblica National Coordination Office cpia autenticada/certificada certified copy cpia de contrato draft agreement cpia de reserva, (inf.) back-up copy cpia fiel e cabal true and complete copy cpia impressa hardcopy cpia nica sole copy co-principal co-partner cordel cord; string corpo de jurados The Jury correo de erros, (inf.) troubleshooting (to perform) correo monetria monetary restatement; monetary correction; restatement; inflation adjustment; indexing; money value adjustment correo monetria de balano balance sheet monetary correction correo monetria do capital capital restatement correo monetria patrimonial equity monetary adjustment correo monetria pela legislao societria monetary restatement by corporate law correo, revalorizao monetriamonetary correction; currency revaluation corregedor magistrate Corregedor Geral da Justia magistrate in charge of administrative matters corregedoria internal affairs bureau correio de voz, (telecom.) voice mail correlao de testes correlation of tests corrente chain letter corrente doutrinria school of thought correr por conta de to be for the account of corretagem brokerage corretor stock jobber; broker corretor com telefone no prego stock jobber corretor de cmbio, corretor de valores exchange broker corretor de mercadorias commodity broker corretor de seguros insurance broker corretor de valores exchange broker corretora de mercadorias futures commission merchant corretora de seguro insurance brokerage company corretora de valores mobilirios brokerage firm corretora, intermedirio, concessionrio dealer; securities firm corrupo ativa active bribery corrupo passiva passive bribery cortar to slash corte, (arquit.) section corte transversal, (naveg.) cross section corte/reduo em investimentos investment cutbacks costado de bombordo, (naveg.) board side costado de estibordo starboard side cota written annotation cota de exportao export quota cota fiscal tax installment cota nos autos written annotation in the case record cotao de preos pricing couvert artstico cover charge crach name tag creche day care unit credenciado authorized; licensee (subst.); accredited (adj.); duly authorized; duly approved credibilidade creditworthiness creditar to credit on crdito credit; obligee crdito a liquidar overdue debt crdito de liquidao duvidosa bad debt crdito direto ao consumidor consumer finance crdito documentrio documentary credit crdito em conta corrente credit held in; account with crdito em liquidao credits being collected through the courts (legal); overdue receivables (acct) crdito fiscal tax credit crdito habilitado proven claim crdito hipotecrio mortgage loan crdito imobilirio real estate credit;housing credit crdito ordinrio general credit crdito por devoluo return credit crdito prmio credit premium crdito privilegiado privileged debt crdito quirografrio unsecured credit; general credit crdito rotativo revolving credit credor hipotecrio mortgagee credor hipotecrio que toma posse mortgagee in possession credor ordinrio general creditor credor pignoratcio pledgee credor quirografrio unsecured creditor credor registrado lender of record credor, mutuante creditor; lender crescente especializao developing expertise crescimento anmico anemic growth crescimento funcional functional growth criao de camaro shrimp farming criar coragem to screw up; to muster ones courage criatividade creativeness crime culposo culpable crime crime de exploso crime of danger in the typical form of explosion crime de lesa-ptria high treason crime de menor gravidade minor criminal offense crime de prevaricao crime of prevarication crime doloso felonious crime crime doloso contra a vida malicious crime against human life crime falimentar bankruptcy crime; bankruptcy offense crime hediondo heinous crime crime qualificado crime aggravated by ...; specified offense criptografia cryptography; encryption crise de liquidez liquidity shortage critrio discretion critrio de contabilidade accounting principles; policies critrio exclusivo de at the exclusive discretion of; at the exclusive option of critrio poltico (based on) political considerations critrios de diversificao de carteira diversification criteria cronograma time schedule; timeframe; timetable; performance forecast; schedule cronograma de eventos schedule of events croqui blueprint CTPS, (Carteira de Trabalho e Previdncia Social) work and Social Security Card cuidado de manuteno storage instruction culpa gross negligence; fault; negligence culpa grave gross fault culpa leve ordinary culpa culpa levssima slight culpa culpar to fault culposo, (adj.) culpable; involving negligence cultivares cultivated plant varieties cultura, (cultura de inflao) inflation mind-set cumpra-se abide by cumprimento, (obrigaes) performance cumprimento de compliance with cumprir to comply with cumprir contratos ou clusulas contratuais to perform; fulfill; comply with cumprir e fazer cumprir cause compliance with cumprir pena to do time cumprir sentena to pay a judgment cumprir uma clusula de contratocomply with a contract clause; carry out a contract clause (to) cumulao joinder cumulado coupled (with) cumulativo cumulative; accrued cunhar to coin; to exact cunho seal; mark; stamp curador curator (museus); conservator (falncia); guardian (menores); committee (de incapazes) curador, (defesa do consumidor) consideration consumer (defense advocate) curador lide court-appointed curator curador de massas falidas conservator of bankrupt estates; curator of bankrupt estates curadoria guardianship curatela incompetency; trusteeship (for minor or incapable adult) curial appropriate currculo escolar grade sheet curriculum personal history cursinho cram school curso de administrao business administration course curso normal dos negcios ordinary course of business curso por correspondncia correspondence course curta metragem short subject curva de maturidade maturity curve custas judiciais e honorrios advocatcios court costs and fees of counsel custas processuais court costs custear to defray custeio funding; financing; defraying custo administrativo-financeiro overhead cost custo contbil accounting cost; book cost custo corrente current cost custo de capacidade capacity cost custo de capital cost of capital custo de fabricao actual cost custo de financiamento cost of funds custo de liquidao liquidation cost custo de mercadoria vendida, (CMV) cost of goods sold custo de reposio menos depreciao actual cash value custo de vida cost of living; living expenses custo empatado sunk cost custo fixo sunk cost custo histrico historical cost custo histrico nominal nominal historical cost custo indireto overhead custo operacional operating expenses custo por tempo de manuteno downtime cost custo posto no destino landed cost custo salarial cost of wages; salary costs custo total full costing; all-in costs custo/benefcio good value custdia custody; safekeeping custdia fsica safe custody custodiante custodian custodiar to hold in custody custo-hora man-hour; hourly fee custo-hora tcnica technical man-hour custos costs; expenses custos administrativos baixos low overhead costs custos de produtos cost carriers custos diretos/variveis prime costs; variable costs custos dos servios cost of services custos dos servios prestados service costs custos fixos fixed costs D+1 next-day-funds dao em pagamento payment in kind; dation in payment dados da prioridade unionista number and date of the original application dados exclusivos proprietary data dados reais em terra ground truth data dando prosseguimento aos trabalhos proceeding with the works dando tudo por bom, firme e valioso, (procurao) stating that (such powers are ) good, firm and valid dano damage dano esttico disfiguring damages danos compensatrios por atrasodelay liquidated damages danos compensatrios por desempenho performance liquidated damages danos diretos direct damages danos diretos e imediatos actual damages danos emergentes incidental damages danos emergentes, prejuzos emergentes actual damages; compensatory damages danos fsicos injury to person danos imprevistos consequential damages danos indiretos indirect damages danos materiais damage to property; property damage; substantial damage; actual damage danos morais pain and suffering; real injury; moral damages danos morais e materiais moral and property damages danos pessoais personal injury danos pessoais e materiais personal and property damages danos prefixados liquidated damages danos punitivos punitive damages dar aviso de resgate to call a bond dar baixa to write off dar continuidade to proceed with; to continue with dar direito a to entitle dar efeito suspensivo to stay the effects of dar f to certify; to bear witness dar f pblica give full faith and credit dar instrues to direct dar origem a to give rise to dar outras providncias to make other provisions dar preferncia to afford preemptive right dar provimento ao agravo to grant an appeal; to rule the appeal valid dar provimento ao recurso de apelao to grant an appeal dar quitao to give acquittance for dar testemunho to bear witness DARF, (documento de arrecadao de receitas federais) Federal Revenue Collection Document data base base date; reference date data da autuao notice date data da distribuio distribution date data da implementao da garantia de prioridade date of application for continuation in part in the country of origin data de amortizao repayment date data de assinatura execution date data de balano as of/at the date of data de colocao closing data de corte cut-off date data de criao, (do emprstimo)origination date data de desembolso advance date; disbursement date data de entrega dos documentosdate of delivery of the documents data de fechamento de cmbio date of closing of exchange data de ingresso de recursos date of entry of funds data de lanamento pricing data de liqidao settlement date data de processamento, (ind.) production date data de trmino expiration date data de validade, (ind.) shelf-life data de vencimento due date; maturity date; expiry date data de vigncia effective date data do evento milestone date data do lanamento date of entry data em que foi feita a proviso accrual date data limite para ingresso nas divisas deadline for currency entry data mxima de ... at the latest on ... data mxima vnia with all due respect datado da mesma data deste instrumento of even date herewith data-limite cut-off date dativo court-appointed (curador dativo) DCN, (Dirio do Comrcio Nacional) Journal of the National Congress (in US The Congressional Record) de acordo acknowledged and agreed de acordo, (no final do instrumento) we agree; I (we) acknowledge receipt and agree to the terms de acordo com in compliance with; pursuant to de acordo com a lei under; as mandated by law de acusao charges; accusation; plaintiff de como assim o disseram nothing else was stated de cujus the deceased de direito privado of private law de direito pblico of public law de forma eqitativa as equitably appropriate de forma tal que as a result; so as to de ofcio on its own initiative and authority; voluntarily de plano immediately; forthwith de pleno direito by operation of law; ipso jure; legally de ponta a ponta end-to-end de volta estaca zero back to square one debnture debenture; debenture bond debnture conversvel convertible debenture debnture escritural book debenture debnture preferencial conversvel convertible preferred debenture debnture subordinada subordinated debenture debenturista debenture holder dbito civil tort dbito garantido afetado guaranteed affected debt dbito mobilirio tax liability decadncia statute of limitations; erosion (deteriorao) decadncia, (perda de um direito processual) loss of a procedural right; lapse decadencial, (adj.) preclusive decidir to come to a decision regarding decidir, (uma questo) to decide on; to resolve decido my decision follows (judge) dcimo-terceiro salrio 13th salary deciso, (1 instncia) judgment (municipal); verdict (criminal); sentence (penalty) deciso, (2 instncia) decision (state) deciso, (3 instncia) decision (supreme) deciso arbitral arbitration award deciso de juiz 1st instance judgment (municipal); verdict (criminal); sentence (penalty); 2nd instance decision (state); 3rd instance decision (supreme) deciso de plano decision made without hearing the parties deciso empresarial business decision deciso irrecorrida unappealed decision deciso irrecorrvel unappealable decision deciso monocrtica first-instance decision deciso por maioria de votos majority decision deciso publicada em separado, (Dir. Proc.) slip opinion deciso transitada em julgado final and unappealable deciso, deliberao resolution (in meetings) deciso, laudo, adjudicao award declarao representation; statement declarao a menor understatement declarao praa public announcement declarao cadastral settlement of record Declarao Cadastral da Secretaria de Estado dos Negcios da Fazenda, (DECA) Statement of Record of the State Treasury Affairs declarao de alienao de participao societria statement of disposal of corporate interest declarao de bens statement of assets; profit and loss statements; estate tax return declarao de dependncia statement of the facilities declarao de desimpedimento no-liability statement declarao de despacho aduaneiro customs clearance certificate declarao de falncia adjudication of bankruptcy; bankruptcy decree declarao de importao de aeronave aircraft import license declarao de imposto de renda personal tax return declarao de imposto de renda, (PF) income tax return declarao de renda tax return declarao de renda conjunta joint return declarao de renda em separado separate return declarao de voto vencedor concurring opinion declarao e garantia representation and warranty declarao em duas vias statement in duplicate declarao equvoca misrepresentation declarao inexata misstatement declarao intencionalmente falsaintentional misrepresentation declarao juramentada affidavit; sworn statement declarao oficial affidavit Declarao para Codificao de Atividade Econmica Statement for Classification of Economic Activities declarante promitente committing declaror declarar to state declarar a menor, (lucros) to understate (profits) declarar e afirmar to depose and say declarar e garantir to represent and warrant declarar renda to report income declarar voto to declare vote declinar a competncia to allege lack of authority declnio decline decodificador de sinais de satlitesatellite signal decoder decompilao, (informtica) reverse-compilation decompilado, (informtica) reverse-compiled decomposio breakdown (interest rate) decorrer de to arise from decretao ruling decretao de falncia adjudication of bankruptcy decretao de quebra adjudication of bankruptcy decretar falncia petition in bankruptcy ruled; to decree bankruptcy decreto decree decreto executivo executive order decreto-lei decree-law dcuplo factor of ten decurso de prazo lapse of time; statute of limitations; time barred decurso de tempo lapse of time dedetizao fumigation dedetizar to fumigate dedutvel de imposto, (adj.) tax-deferred deduzido minus defasagem gap; shortfall defeito, (de material e fabricao)defect defensivos agrcolas crop protection products defensor dativo court-appointed defense attorney defensoria pblica legal aid deferido, (adj.) granted; conceded; approved deferir to grant defesa defense; answer; plea defesa da concorrncia antitrust matters deficincia shortcoming dficit accrued loss; shortfall; deficit dficit oramentrio budget deficit definio geral general statement (of relationship principles) definitivo firm deflao deflation deixar de to refrain from; to fail to delegao remanding; delegation delegao de poderes, (marketing) empowerment Delegacia da Receita Federal Federal Revenue Office delegacia de estrangeiros police registry office for foreigners delegacia de polcia police station; police precinct Delegacia Regional da Receita Federal Federal Revenue Regional Office Delegacia Regional de So PauloSo Paulo Regional Office Delegacia Regional do Trabalho Regional Labor Office delegado de polcia police precinct chief; precinct chief delegado presidente police chief delegar to delegate; to remand deliberao, (AGO/AGE) resolution deliberao social corporate resolution deliberar to transact business (em reunio); to resolve; to decide delimitao de rea area extent delito offense delito penal criminal offense demanda claim; litigation; prosecution; demand demanda de ttulos book demand demanda no atendida excess demand demandante claimant demarcao delineation demisso dismissal (pelo empregador); lay-off; resignation (pelo empregado); termination; severance; discharge demisso em massa sweeping layoff demisso por extino de cargo redundancy demisso por justa causa dismissal with cause demisso sem justa causa dismissal without cause demissionrio retiree demitir, (vb) to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance demitir-se, resignar-se to resign demonstrao consolidada consolidated statement demonstrao contbil accounts demonstrao da conta de lucros e perdas profit and loss statement demonstrao da conta de resultados income statement demonstrao das mutaes do patrimnio lquido statement of changes in net worth position demonstrao de lucros retidos appropriation account demonstrao de mutaes patrimoniais statement of changes in financial position demonstrao de origens e aplicaes de recursos statement of origin and appropriation of funds; source and application of funds statement (funds statement); fund sources and investments statement demonstrao do resultado income statement; profit and loss statement demonstrao dos lucros ou prejuzos acumulados accrued profit and loss statement demonstrao(es) statement(s) demonstraes financeiras financial statements demonstrativo de conta de lucros e perdas profit and loss statement demonstrativo de lucros e perdasearnings statement; profit and loss statement demonstrativo de origens e aplicaes de recursos sources and application of funds statement demonstrativo de pagamento statement of payment demonstrativo de tributos em atraso overdue tax chart demonstrativo dos fatos statement of facts demorado time-consuming denominao social corporate name; company name dentro de x dias contados de within x days from dentro do prazo de x dias aps ...within a period of x days after ... denncia accusation; information; charge; indictment; denunciation; filing for public land denncia cheia eviction with good cause denncia condicionada eviction for good cause denncia espontnea eviction without cause; voluntary disclosure (voluntary admission or confession by someone who did not pay tax, etc.) denncia vazia eviction rights; the lessors right to repossess the leased property without stating reasons denncia, taxa, encargo, acusao criminal charge; denouncement; denunciation; termination (contrato) denunciao caluniosa malicious prosecution denunciao da lide third-party practice; third-party summons denunciado third-party defendant denunciante third-party plaintiff denunciar, (contrato imob.) to assert eviction rights denunciar, (vb) to terminate (contrato) denunciar lide to implead departamento office Departamento de Capitais Estrangeiros Foreign Capital Department Departamento de Justia Public Prosecutor departamento jurdico interno in-house legal staff departamento pessoal human resources department dependncia(s) premise(s); establishment(s) dependentes dependents depender to be contingent on deperecer to decline; perish; extinguish depoente deponent depoimento testimony depoimento pessoal personal deposition depor, (vb) to render a deposition; to depose depositar to apply for registration; to file with; to file for registration of a trademark (marca); to post to an account (em conta) depositrio depositary; custodian; bailee; escrow agent depositrio de aes escrow agent depositrio de documentos ou livros depositary depositrio fiel depositary depositrio infiel breach of duty; negligent bailee; unfaithful depositary in breach of duty; faulty bailee depsito warehouse; deposit (dinheiro, cheque); security deposit (aluguel) depsito a prazo time deposit depsito a ttulo de cauo escrow account; collateral account depsito vista call deposit; demand deposit; cash deposit (em espcie) depsito alfandegado pblico public customs warehouse depsito bancrio vista bank deposit in cash depsito elisivo preventive deposit depsito em garantia escrow; collateral depsito especial alfandegado special customs warehouse depsito interfinanceiro, (DI) interbank deposit depsito judicial bond; court deposit; judicial bond; deposit in court deprecado the judge to whom a precatory letter is addressed deprecante, (carta precatria) petitioner depreciao depreciation; write-down; devaluation depreciao acumulada accrued depreciation depreciao individualizada de bens segregated depreciation of assets depreciao linear straight-line depreciation depreciao real actual depreciation depreciar to detract from the value depreciar substancialmente to materially detract from; to materially depreciate depresso depression deputado congressman; deputy; representative DER, (Depsito Especial Remunerado) special interest-bearing deposit derivado de petrleo oil products derivados by-products derrubar a inflao to whip inflation desabonar to adversely affect ones reputation desacato contempt desacato autoridade contempt of court desacelerao dos negcios unwinding of business desafetao withdrawal from public access and use desaforamento dismissal; change of venue (court dismissal of a case for reinstatement at another court) desagiado discounted desgio discount desgio em investimento divestment desapropriao expropriation (without compensation); condemnation (with compensation) desaquecendo, (mercado de capitais) bearish desarquivamento reopening desarquivar to reactivate a case; to reopen a case descabido unreasonable descadastrar-se to unregister descaminho improper clearance descanso semanal remunerado, (DSR) remunerated weekly day-off descarregamento discharge descendente, (em testamento) issue descentralizao decentralization desclassificao da infrao reduction of charges descoberto overdraft desconcentrao diversification desconsiderao da personalidade jurdica disregard of corporate entity; piercing of the corporate veil; disregard doctrine desconsiderao de personalidade da empresa piercing the corporate veil doctrine; disregard doctrine desconstituio, (obrigaes) dissolution desconstituio de acrdo reversal of decision desconstituir a separao patrimonial to pierce the corporate veil; to disregard the legal entity desconstituir obrigao to dissolve an obligation descontar to cash; to redeem (duplicatas); to discount trade acceptance (duplicatas) desconto de emisso issue discount desconto de ttulos cashing of drafts desconto fiscal tax rebate descontos e dotaes buying loader descredenciamento disqualification; disaccreditation descrio de cargo job description descrio de imvel metes and bounds description descrito, caracterizado e confrontado described, identified and defined descumprimento failure to comply desde logo forthwith desde que provided that desdobramento breakdown (estatsticas); splitting (aes); split desdobramento de um ttulo maior baby bonds desdobrar to give details; to break down (as statistics); to split (shares) desembaraar mercadorias to clear through customs desembarao clearance desembarao aduaneiro clearing through customs; customs clearance desembargador superior court judge; appeals court judge; judge of high court; associate justice desembolso outlay; disbursement; advance; expenditure desembolso de capital capital outlay desembolso de capital inicial initial cash outlay desempatador third arbiter; tie-breaker desempatar to break a tie desempenhar atividades to carry out ones activities; to engage in activities desempenho performance desempenho de funo job performance desempenho gerencial management performance desempenho no trabalho work performance desemprego unemployment desencadear to break out; to unleash desenho, (direito autoral) character desentranhar to separate (a case); to retrieve; to detach; to release; to severe desenvolver atividades to conduct ones activity; to carry out ones activities desenvolvimento development desenvolvimento de equipe team building desenvolvimento de executivos executive development desenvolvimento organizacional organizational development deserto, (recurso) abandoned; vacated desestatizao denationalization; privatization desestatizar to return to the public sector; to bring public; to privatize desestmulo disincentive desfalque embezzlement desfazer uma obrigao to dissolve an obligation desgastante straining desgaste normal wear and tear desgaste pelo uso normal normal wear and tear desdia negligence design de embalagem packaging design designao assignment designao de julgamento scheduling of judgment designao de pauta inclusion in the trial docket designar data para to set a date for desigualdade inequality desimpedimento vacation desimpedir to vacate desinsetizao e desratizao insect and rat extermination desinvestimento divestiture desistncia discontinuance; relinquishment; waiver desistncia de withdrawal of desistncia de feito voluntary discontinuance of a case desistncia de negociaes withdrawal from negotiations desistir to waive; to give up; to discontinue; to forgo desistir de ao to withdraw; to discontinue proceedings desistir de apelao to withdraw an appeal desistir de contrato to desaffirm a contract desleal unfair desligamento withdrawal; separation, termination (em geral); dismissal (trab.) desligar to discharge from professional duties at deslocamento roaming desmembramento subdivision; land parcelling (de terras) desmembrar to separate desmobilizao de ativos removal from the assets; sale of assets desmobilizao de recursos reversal of resources desmonetizao demonetization desmontado completely knocked down (CKD); disassembled desmontagem dismantling (provisional installations) desmonte blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual) desocupao vacancy; vacation desocupao de imvel vacancy of property desocupar to vacate desonerao release desonerado free of something despachante forwarder; forwarding agent; expediter; go-between; intermediate agent; broker despachante aduaneiro customs clearing agent; customs broker; customshouse broker despachar com juiz to meet with the judge in chambers despacho order despacho aduaneiro customs clearance despacho alfandegrio customs clearance despacho com juiz private audience with judge despacho de mero expediente routine order despacho definitivo final order despacho denegando ou no seguimento de recurso writ of certiorari despacho interlocutrio interlocutory order despacho judicial order; customs clearance despacho liminar order despacho ordinatrio a mere procedural decision within a case despacho saneador conclusive opening order despedida arbitrria arbitrary dismissal despejar to dispossess; to deprive; to strip (of possession) despejo, evico eviction; ejectment despencar to take a nose-dive despesa acessria ancillary charge despesa administrativa overhead despesa bancria bank charge despesa com mdicos e dentistasmedical and dental care expense despesa com mudana moving expenses despesa de representao business entertainment expense despesa de subsistncia living expenses despesa desembolsada out-of-pocket expense despesa eventual non-recurrent charges despesa financeira interest expenses; financial expense despesa locatcia service charge despesa operacional business expense; operating expense despesa ordinria recurrent charges; recurring charges despesas outlays; expenses; costs despesas administrativas clerical expenses despesas aduaneiras customs expenses despesas do exerccio seguinte expense forecasts despesas gerais overhead despesas gerais indiretas overheads despesas incorridas com a antecipao, (emprest.) broken funding costs despesas particulares que correm por conta da companhia, (com clientes, viagens, hotis) expense account desprezar, (alternativa) to shun desprovido de devoid of desprovimento denial desregistro deregistration desregulamentao deregulation destacar to point out; to withdraw (from total face value) destacar capital to allocate capital destacar um valor, (carta de crdito) to withhold an amount destaque, (capital) allocation destaque, (legislativo) motion destinao allocation destinar to allocate; to earmark destinatrio addressee destino disposal destituir to withdraw; to dismiss; to remove from office desvalorizao depreciation; devaluation desvalorizar to devalue; to depreciate desverticalizar to downsize desviar to siphon off desvio misuse; diversion; depletion; drain (currency, gold); embezzlement desvio de dinheiro misuse of funds desvirtuar to misrepresent; to misstate; to pervert; to denature; to adulterate; to distort; to diminish; to belittle deteno imprisonment deteno domiciliar house arrest determinao resolve determinao de lucros profit assessment determinao de valor pricing determinaes de cdigo codal articles devedor borrower; debtor devedor hipotecrio mortgagor devedor principal primary obligor dever de diligncia duty of diligence dever de ofcio in the line of duty deveres duties devido, (adj.) owing; outstanding; payable; due devido processo legal due process of law devoluo refunding (recursos); remanding (processo) devoluo de depsito judicial refund of court deposit devoluo de dinheiro refund devoluo de imposto tax refund devoluo de lucros indevidamente ganhos disgorgement devoluo de prazo reestablishment of term in proceedings due to good cause devoluo de preo rebate dexindexao deindexation dia alternado intermittent day dia bancrio banking day dia civil calendar day; civil day dia consecutivo calendar day; consecutive day dia corrido consecutive day; running day dia de estadia em porto lay day dia decorrido day elapsed dia do ano civil calendar day dia santificado religious holiday dia til business day (USA); working day (GB) diria per diem dirio daybook; ledger; logbook; journal (contab.) Dirio da Justia, (DJ) Court Gazette; Justice Gazette Dirio da Unio Federal Gazette Dirio Oficial da Unio, (D.O.U.) Official Gazette of the Federal Executive Dirio Oficial do Estado, (D.O.E.)Official Gazette of the State dica tip; tipster (quem d a dica); tippee (quem recebe a dica) difamao defamation; slander; libel diferena a maior balance diferena a menor shortfall diferena de ndice index difference diferena salarial salary differences diferena salarial como paradigma comparative wage difference diferencial, (marketing) competitive edge diferentemente conversely diferido deferred charges, deferred assets (subst.); deferred (adj.) diferimento deferral diferimento, dilao, prorrogaodeferral; deferment; extension dificuldades financeiras financial straits dificultar to hinder difuso disclosure; broadcasting difuso televisiva na faixa de VHF ou UHF VHF or UHF television broadcast digno worthy dilao deferment; postponement dilao probatria probational deferment diligncia verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process diligenciamento expediting; follow-up diminuio dilution, depression (ativos) diminuio de ativo dilution of assets diminuir perdas to depress damages dinmico energetic dinheirama money bonanza dinheiro cash diplomado em letras bachelor in liberal arts direito a um crdito futuro reversionary interest direito adjetivo adjective law direito adquirido vested right; grandfathers right direito autoral copyright direito cogente, (jus cogens) cogent rule direito comparado comparative jurisprudence direito compensatrio countervailing duty direito consuetudinrio customary law; common law direito contratual contract law direito creditrio credit right direito creditrio de exportao export credit right direito das obrigaes contract law direito de compensao right of set-off direito de evico covenant of quiet enjoyment direito de garantia security interest direito de licena hereditria grandfathered license direito de livre iniciativa freedom of enterprise direito de participao ownership interest; equity interest direito de preferncia right of first refusal (aquisio); preemptive right (subscrio); first option direito de prioridade, (patente) priority claim; prior claim direito de propriedade industrial industrial property right direito de recesso right to withdraw direito de recurso right of recourse direito de reembolso recourse; right of recovery direito de regresso right of recourse; right of set-off direito de rplica right of rebuttal; right of rejoinder direito de reproduo copyright direito de reserva key money direito de reserva de localizao, (imob.) sperata rights direito de reteno lien direito de reverso caucionado pledged recovery right direito de saque drawing right direito de seqela right of pursuit direito de subscrio subscription right direito de subscrio adquirido vested stock direito de sucesso right of survivorship direito de transferncia conjunta drag-along right direito de venda conjunta tag-along right direito difuso natural right direito escrito statute law direito eventual contingent right direito inalienvel inalienable right; undisposable right direito lquido e certo unquestionable right; certain and uncontested right direito material substantive law direito objetivo natural law direito patrimonial asset interest direito patrimonial disponvel disposable equity right direito patrimonial restrito restricted stock direito positivo statutory law direito potestativo unilateral right direito probatrio law of evidence direito processual procedural law direito real in rem right direito real de garantia in rem guarantee direito real sobre bens mveis security interest in assets direito regressivo collection right direito societrio corporation law direitos alfandegrios, (ou aduaneiros) customs duties direitos alfandegrios compensatrios countervailing duties direitos antidumping antidumping duties direitos antidumping definitivos definitive duties direitos antidumping provisrios provisional duties direitos minerrios mining properties diretiva management strategy diretor chief officer, executive officer, officer (S.A.); director (Ltda.) diretor administrativo administrative officer diretor com conflito de interessesinterested officer diretor comercial commercial officer diretor de rea divisional director diretor de compras purchasing officer; procurement officer diretor de informtica chief information officer (CIO) diretor de mesa presiding officer diretor estatutrio director appointed pursuant to the bylaws diretor financeiro chief financial officer (CFO) diretor geral managing officer; controlling officer diretor industrial industrial officer diretor jurdico general counsel diretor tcnico technical officer diretor vice-presidente vice chief executive officer diretor-executivo, diretor-presidente chief executive officer (CEO) (S.A.); director president (Ltda.); managing director diretoria executive office; executive committee; executive board; officers committee; executive office; board of governors (Banco Central) diretoria de uma universidade do Estado regents diretoria executiva executive committee diretor-superintendente managing officer (S.A.); managing director (Ltda.); director superintendent diretrizes guidelines dirigente manager dirigente sindical union leader dirimir to settle discagem dial-up discordante, (adj.) dissident; dissenting discreto discrete; discreet discricionariedade leeway discriminao discrimination discriminao de preos price discrimination discusso judicial litigation dispararar, (preos) to sky-rocket dispndio capitalizvel capital expenditure dispensa dismissal; waiver; discharge (pagamento); lay-off dispensa de perdas e danos loss damage waiver (LDW) dispensa de perdas por coliso collision damage waiver (CDW) dispensar, (vb) to waive; to dismiss; to discharge disperso, (de aes) dilution disponibilidade do dividendo economic/legal dividend availability disponibilidade econmica actual access to the money disponibilidades available funds; cash availabilities; cash equivalents disponibilidades financeiras available cash disponibilizar, (aes), (passar a ter o direito de exercer uma opo) to vest (ex.: 5% of the shares were vested immediately when granted) disponvel cash (subst.); available, disposable (adj.) disposio discharge (de resduos); willingness; provision disposio transitria temporary provision dispositivo device; gadget; provision disposto a to be willing to dissdio coletivo labor dispute; collective bargaining dissimular to disguise dissoluo winding-up (sociedade); dissolution (contrato) dissolver contrato to terminate a contract distrao, (desvio) misappropriation distrato termination; articles of dissolution distrato de locao termination of rental contract; dissolution of lease distrato social articles of dissolution distribuio aftersale (marketing) distribuio de justia meting (out) of justice distribuio de lucros profit allocation; profit distribution; payment of profits distribuio de recursos humanosallocation of human resources distribuio de resultados dividend distribution distribuio de trabalhos assignments distribuio disfarada de lucros disguised distribution of profits distribuio do espao, (eng. civ.)space relationships distribuio em fitas de vdeo home video distribution distribuio por dependncia distribution to a specific court distribuidor stock dealer; dealer (auto) distribuidor, (de ttulos) dealer distribuidor, (lanamento de ttulos) underwriter distribuidor da justia federal federal court distributor distribuidor forense court distributor distribuidora de ttulos e valores mobilirios securities dealership distribuir aes to allot shares distribuir em juzo to distribute to court; to bring against; to file distrito da culpa district where charged or indicted (penal law) distrito policial precinct diuturno long-lasting divergncia conflict; dissension divergente divergent; conflicting diversas vias multiple counterparts diversidade de fora de trabalho workforce diversily dvida debt; arrearages dvida ativa da Unio, (DAU) federal overdue tax liability; federal debt roster; federal collectible debt; federal debts payable dvida atribuvel attributable debt dvida de recebimento duvidoso bad debt dvida de valor adjustable cash debt dvida elegvel qualified debt dvida externa foreign debt; external indebtedness dvida fundada budgeted debt dvida garantida purchase money indebtedness dvida lastreada secured debt dvida lquida e certa certain and indisputable debt dvida pecuniria fixed cash debt dvida privilegiada senior debt dvida solidria joint debt dvidas ativas e passivas outstanding debts and credits dividendo dividend; bonus dividendo antecipado, dividendo intermedirio interim dividend dividendo cumulativo cumulative dividend dividendo de acesso stapled stock dividendo fixo fixed dividend dividendo intercalar periodical dividend dividendo obrigatrio compulsory dividend; mandatory dividend dividendo prioritrio priority dividend dividendo provisrio interim dividend diviso de assuntos internacionais international affairs division diviso de tarefa work breakdown divisibilidade das disposies severability divulgao de informaes reporting divulgao, revelao, evidenciao, (contab.) disclosure; publicity divulgar release to the public; to report do comrcio commercial employee do conhecimento, informao ou no entender to the best knowledge, information and belief of do que dou f which I hereby certify do Seguro Social, (INSS) Debt Clearance Certificate by the National Social Security Institute (INSS) doao bequest (by will); gift; donation (to a charity); endowment documentao contratual contract documents documento deed documento de confirmao de transao confirmation letter documento de constituio incorporation document documento probatrio evidentiary document doena profissional occupational disease; occupational injuries dlar ouro dollar with gold clause dlar-convnio clearing dollar dolo criminal intent; fraudulent intent; malice; willful misconduct; intentional misconduct; deceit doloso felonious; fraud; mens rea domiclio domicile (company); primary residence domiclio fiscal tax home domnio equitable ownership (til); full title; ownership; useful title; command donatrio donee; recipient dono do mico old maid (jogo) dossi, arquivo file; docket; brief dotao oramentria appropriation douta curadoria guardian ad litem doutrina books of authority; legal writing; doctrine; jurisprudence; authority doutrinador commentator; jurist DSR, (descanso semanal remunerado) remunerated weekly day off duodcimo estimated tax prepayment dupla cidadania dual citizenship duplicata trade acceptance bill duplicata a pagar accounts payable (trade) duplicata a receber accounts receivable (trade) duplicata com proporo de garantia a 120 trade bill guaranteed at a 120/100 ratio duplicidade de pagamento double payment; overpayment duplo fundo, (naveg.) bottom plating duplo grau de jurisdio appealable at 2nd instance duradouro longlasting durante a viagem enroute durante a vigncia de for the term of durante o prazo de X dias for a term of X days e ainda and further e outro et alius e outros et alia e seguintes et seq. e, para constar in witness whereof E, por estarem assim justas e contratadas, assinam as partes... in witness whereof E.R.D., (expedir, registrar, distribuir) 1) to be issued, registered and distributed E.S.N.P., (e sendo necessrio provar) and if necessary will prove E.T., (em tempo) postscript earn-out earn-out economia de escala economy of scale economia em crise, declnio slumping economy economia informal underground economy economia mista quasi-public economia outrora enfraquecida once-staggering economy economia paralela black economy economia planificada command economy; controlled economy; planned economy economia popular welfare economias cessantes loss of earnings econmico, financeiro equity flow; cash flow edio, (inf.) release (software) edificaes em construo construction in progress edital public bidding; public notice; bidding rules; request for proposal edital completo public announcement edital de concorrncia invitation to bid; public notice; public bidding rules edital de contratao de consultores competitive selection process for consultancy services edital de convocao, (AGO) call notice; summons notice edital de licitao, concorrncia invitation to bid; call for tender; request for proposal (RFP) edital de oferta offer notice editar, (leis) to enact editora publishing company efeito da condenao punishment efeito devolutivo remanding effect efeito suspensivo supersedeas; suspensive effects; stay of proceedings efetivao consummation efetivar, executar, efetuar, realizar to carry out efetividade, (registro), vigncia effectiveness efetivo actual eficcia effectiveness eficcia pessoal personal effectiveness eficincia efficiency egrgio illustrious; distinguished elastrio, (fig) concordata eleitos para um perodo de ___ anos elected for a term of office of ___ years elemento da rede de pacotes, (telecom.) unbundled network element elemento de conexo connecting factor elemento do ativo assets item elemento do ativo/passivo assets/liability item eletroduto, (telecom.) conduit eletro-eletrnicos, (aparelhos) consumer electronics elevada participao no mercadohigh market share (antitrust) elidir to supress eliminar a inflao to put an end to inflation eliso de tributos tax avoidance eliso fiscal tax avoidance em aditamento a as an addendum to em alta bullish em andamento in progress; in process; under way em aquecimento bullish em atraso in arrears em baixa bearish em bases comutativas on an arms length basis em bases correntes on a pay-as-you-go basis em bases puramente comerciais on an arms length basis em benefcio for use em benefcio de x in behalf of x em cada caso especfico on a case-by-case basis em campo, (obra de eng. civil) on-site em conjunto jointly em conjunto e separadamente jointly and individually em conluio in collusion with em conseqncia de as a result of em contraprestao por ... in consideration for (services) em contratos in every contract em cumprimento in fulfillment of em curso in progress; to be under way at em decorrncia de resulting from; as a result of em desfavor de to the detriment of em epgrafe in caption em execuo in progress; on the way em exerccio, (adj.) acting; in office (councilmembers); existing officers (directors) em face de in light of em favor de to deposit with; made out to (check) em f pblica under seal em flagrante in flagrante delicto (in the act, caught red-handed) em fls., (sem n, em peties), (jur.) set out on record em forma pblica, por instrumento pblico under the seal em funcionamento, (adj.) operating em garantia as security em harmonia com in a manner consistent with em litgio, (adj.) threatened em mos personal delivery em nome de on behalf of; as agent for em nome prprio pro se em oposio a challenging em plenrio full commission em pleno efeito e vigncia in full force and effect em pleno vigor e efeito in full force and effect em prejuzo/detrimento at the expense of em produo on stream em qualquer outro lugar elsewhere em regime de competncia on the accrual basis of accounting; accrual method em seguida, de imediato forthwith em testemunho da verdade as witness of the truth em testemunho do que as witness whereof em todos os seus termos in its entirety em ltima instncia ultimately em vigor in effect em virtude de by reason of embalagen de x unidades, (disponvel em ...) x-count package (available in ...) embarcador shipper embargado respondent embargante movant; defendant embargo monitrio motion staying; monition action embargos motion; appeal; plea; injunction embargos arrematao motion to stay judicial sale embargos execuo motion to stay execution embargos sentena motion to modify judgment embargos de declarao request for clarification; motion to clarify; motion for clarification of judgment; petition for clarification embargos de devedor motion to stay collection (filed by the debtor) embargos de divergncia request for resolution of the conflict in decision; motion (because of split decision);appeal; divergence appeals embargos de execuo de sentena respite embargos de terceiro opposition by third party embargos de terceiro prejudicadothird-party defense; third-party intervention embargos infringentes request for a rehearing en banc; motion for rehearing en banc; motion to reverse or annul embargos infringentes dos julgados request for reconsideration embarque de mercadorias shipping of goods embarque parcelado shipment in installments embutido embedded emenda amendment emenda oramentria budget amendment emendar to amend ementa summary; headnote ementa de sentena docket eminentes ministros/colegas distinguished brethrens emisso de ttulos no exterior issue of securities abroad; issue of securities on the international market emisso primria maiden issue; IPO emissor issuer; emittent (maker); drawer emissora broadcaster emitente issuer (notes); emittent (maker); drawer emitir to draw against; to issue emitir cheque to write a check emitir papagaio, (gria) kite (slang) emolumento(s) fee(s); due(s) empate draw; standoff empate de votos tie vote empate na votao tie empatia empathy empenhante pledgor empossar, (um Ministro) to invest in office; invested in office empreendimento endeavor; undertaking; engagement empreendimento conjunto joint venture; joint undertaking empregado employee empregado avulso freelance worker empregado dispensado, (trab.) leaver empregado em posies estratgicas key employee empregado estvel employee with tenure empregado que ganha horas extras non-exempt employee empregado que no ganha horas extras exempt employee empregado sindicalizado unionized employee empregador employer emprego de meio perodo part-time job emprego de perodo integral full-time employment; full-time job empreguismo spoils system empreitada global full-job contracting empreitada(o) contract work; contract job empreiteira(o) contractor empresa enterprise; company; corporation; concern empresa comercial exportadora trading company empresa controlada affiliate; controlled company empresa de auditoria e contabilidade accounting firm empresa de avaliao corporate appraiser empresa de capital aberto, (ao pblico) open corporation empresa de capital fechado closed corporation empresa de capitalizao special savings company; investment capital company empresa de fachada brass plate; shell company empresa de fundo de quintal cottage industry empresa de gaveta off-the-shelf company empresa de pequeno porte small company empresa de prateleira off-the-shelf company empresa de servios pblicos public utilities company empresa em atividade/funcionamento going concern empresa espelho, (telecom.) mirror company empresa estadual state company empresa estatal/pblica government-owned; government-held company; state-owned company empresa familiar family-controlled company; family-run company empresa fantasma dummy corporation empresa filiada/associada affiliated company; associated company empresa fraudulenta bogus firm empresa holding/controladora holding empresa intermediria pass-through company empresa jornalstica press and broadcasting company; newspapers company empresa operadora local, (telecom.) local exchange carrier (LEC) empresa participante de incorporao constituent company/corporation; merging company empresa poluidora polluting company empresa prestadora de servios pblicos utilities empresa receptora do investimento investment recipient; investee empresarial negotiation (issue); corporate empresrio businessman emprestar de, levantar emprstimo borrow (to) emprstimo loan emprstimo a descoberto clean overdraft emprstimo auto-liquidvel defeased loan emprstimo colateralizado collateralized loan emprstimo conversvel convertible loan emprstimo de aes stock lending emprstimo de emergncia standy-by loan emprstimo de liquidao duvidosa bad loan emprstimo de pessoal secondment emprstimo em conta-corrente current account overdraft; credit line (US) emprstimo entre empresas coligadas intercompany loan emprstimo que gera receitas/resultados performing loan emprstimo que no gera receitas nonperforming loan emprstimo rotativo swingline loan emprstimo sindicalizado syndicated loan emprstimo-ponte bridge loan encaixe obrigatrio compulsory payment encaminhamento routing encaminhamento de chamada, (telecom.) call forwarding encaminhar, (vb) to route; to forward; to send; to submit encaminhar uma chamada, (telecom.) to route a call encargo acessrio ancillary charge encargo moratrio default charge encargo remuneratrio compensation fee encargos charges encargos sociais payroll charges encarte insert encerramento de associao termination of joint venture encerramento de atividades discontinuance of activities encerramento de opes delivery of options encerrar to be closed; conclude (a suit); complete (instruo) encerrar atividades discontinue ones activities encher os bolsos line ones purses encomendas deliverables endereo legal address of record endereo para correspondncia mailing address endividamento indebtedness endossante endorser endossar endorse (to) endossatrio endorsee endosso endorsement; secondment (proposta em reunio) endosso em branco blank endorsement endosso em preto full endorsement; nominal endorsement; special endorsement endosso pignoratcio pledge endorsement endosso sem regresso qualified endorsement; endorsement without resource endosso-recibo receipt endorsement enfatizar menos to downplay engenharia reversa reverse-engineering engenheiro agrnomo agronomist engenheiro de alimentos food industry engineer engenheiro de petrleo engineer specialized in oil engenheiro mecnico mechanical engineer engenheiro(a) engineer enlace link enquadramento classification enquadrar to classify; consider; qualify; include; indict, charge; fall under enquanto permanecer devidos pending settlement enriquecimento de funo job enrichment enriquecimento ilcito unjust enrichment; unlawful enrichment entendimento discussion; construction;stand entidade aberta de previdncia privada com fins lucrativos open private pension plan companies operated for profit entidade de caridade fantasma dummy charity entidade de classe professional association entidade de direito pblico internostate-owned company entidade de previdncia privada private pension fund entidade governamental instramentality entidade notificada notified body entidade sem fins lucrativos nonprofit entity entrada down payment entrada de recursos inflow entrada em vigor effectiveness entrada/sada dimetro diameter inlet/outlet entrar em concordata to be placed in debt rehabilitation entrar em vigor take effect; to come into force entre outros including; but not limited to; inter alia entrega, (de recursos) availability entrega das chaves surrender of the keys entrega fsica physical delivery entrega rpida de mensagem swift message entregar, (vb) to surrender; to tender (securities); hand over (imvel) entreposto warehouse entreposto aduaneiro bonded warehouse entreposto industrial industrial warehouse entresafra off-season; slump period entrevista coletiva press conference entrevista de desligamento exit interview entrevista de sada exit interview entrevista de seleo selection interview enunciado n statement envelope-resposta comercial R-mail (reply-mail) envidar esforos to exert; to exert ones best efforts to; endeavor ones best efforts to enxugamento downsizing; downscaling enxugar a economia to streamline the economy; to turn around an economy eqidade equity equilbrio oramentrio budget balancing equipamento de venda dispensing equipment equipamento para solda em p powder welding equipment equipamentos equipment equiparao salarial salary equation; salary parity; wage parity equiparar to hold equivalent; to equate; to be tantamount equipe de apoio, (adm.) back-office equipe de apoio, (ind.) support staff equipe de atuao no mercado de derivativos derivatives team equipe de vendas salesforce equipe econmica economic team equipe tcnica technical staff equivalncia cambial exchange parity equivalncia patrimonial equity accounting; equity adjustment erro grosseiro grievous wrong esboo de partilha draft of distribution esbulhado wrongfully possessed esbulho possessrio, turbao wrongful possession; adverse possession; seizure of illegal possession escada, (gria) straight man escala salarial salaries scale escalo echelon escndalo do oramento budgetgate escapar to wiggle out of escoamento outlet escoamento de material flowing of material escolaridade education escopo purview escopo de fornecimento scope of supply escoramento, (naveg.) support escrevente clerk; court reporter escrevente autorizado authorized clerk escrevente habilitado qualified clerk escritas accounts of a company as a whole; accounting records; entry books escritrio central head office escritrio registrado, (para bancos) registered office escritura deed; indenture escritura com reserva de domnioescrow escritura de cesso deed of assignment escritura de compra e venda deed of purchase and sale escritura de emisso indenture; deed of issue escritura de participao shopping share escritura de propriedade deed of property escritura de venda bill of sale escritura definitiva de compra e venda, (imob.) final deed of purchase and sale escritura pblica de declarao unilateral de vontade public deed of unilateral declaration of will escritura vlida para excusso, (imob.) deed in lieu of foreclosure escriturao bookkeeping escriturao do regime de apurao ascertainment bookkeeping method escriturao mercantil commercial accounting escriturar to post; to keep record escrivo, (Cartrio de Notas, Frum) head clerk; court clerk; notary public escrivo de polcia police precinct clerk escuta, (em lugares) bug escuta telefnica wiretapping esforo consumido input esmero workmanlike espao areo air space espao em branco entre dois pontos, (inf.) detectability espao para assinatura signature panel especial upgraded especialista expert especialista, perito em urbanismourban expert espcie ou valor assets or cash espcie, natureza character especificaes, (eng. civil) details especificaes de funo job especifications especificaes do sistema de climatizao, (imob.) HVAC specifications (heat, ventilation and air-conditioning) espectro de radiofreqncia, (telecom.) radio spectrum especulao na baixa bear operation especulador da baixa bear especulador na alta bull esprito de equipe team spirit esprito empreendedor entrepreneurship esplio estate esquema de circulao flow diagram or street esquema de manipulao do oramento budget-rigging scheme esquema de pagamento payment schedule essencialmente materially esta lei entra em vigor na data de sua publicao this law takes effect on the date of its publication estabelecer to fix the agenda; witnesseth estabelecer de comum acordo mutually agree estabelecimento de foro laying of venue estabelecimento de metas goal setting; setting of objectives estabilidade guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos); job seniority estabilidade de empregos employee tenure estao de tratamento de efluentes wastewater treatment plant estacionamento parking lot; parking area estadia subsistence; living expenses estado civil marital status estado da pessoa personal status estado da tcnica, (M&P) prior art concept estado de defesa state of emergency estado de direito rule of law estado de emergncia state of emergency estado de necessidade flagrant necessity estado maior do exrcito army commanding staff estado tampo buffer state estagflao stagflation estagirio legal assistant (usar em livretes, faturas e apresentaes do Escritrio); trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK) estanque, (naveg.) waterproof estar alcanando os mesmos nveis to be closing the gap estar atrasado to be in arrears estar defasado to move with a lag estar disposto a to be willing to estar em condies to be ready estar em expanso to be thriving estar enquadrado to be subsumed within estatal state-owned company; state-owned entity estatstica de desemprego unemployment figure estatstica de pessoal personnel data estatizar to leave the public sector estatutariamente according to the bylaws estatutrio, de acordo com as leisstatutory estatuto status; statute (UK) estatuto social charter; bylaws (S.A.) estatuto social da empresa corporate bylaws estelionato embezzlement; fraudulent larceny; larcenous fraud estreo one cubic meter estilo de liderana style of leadership estimativa de contingncia contingencies are estimated based on estimativa de custos cost appraisal estimular, (os negcios) encourage (to) estimular/favorecer investimentos estrangeiros to welcome foreign investments estmulo inducement; incentive estipulante grantor estipulante direta, (seg.) direct writing company estipular to provide for estivagem stowage estivar stow (to) estocar to hoard estoque stock in trade; inventory estoque de varejo retail inventory estoque regulador buffer stock estorno cross-entry; reversal of entry; reversing entry (balano) estourar a faixa exceed the bracket (to) estrangeiro alien; foreigner estranhamente oddly estratgia de oferta, (leilo) bidding strategy estrela, produto estrela star estrutura, (mbito) framework estrutura de capital capital structure estrutura organizacional organizational structure estrutura salarial wage structure estudo de impacto ambiental, (EIA) environmental impact assessment (EIA) estufa greenhouse etapa stage etiqueta para identificao de fardos tag for bales evaso de divisas foreign currency drain evaso fiscal tax dodging; tax evasion evaso fiscal por meios lcitos tax avoidance; tax planning evaso ilcita illicit evasion eventual sporadic; potential; threatened; contingent; any eventualmente conceivably; perhaps evico eviction evico de direitos eviction of rights; dispossession of rights evidenciao, (contab.) disclosure evoluir to make progress exao tax assessment; tax levy; tax collection ex-adverso ex-litigant exame mdico physical examination exarar to issue exarar um pedido lodge a request exaurimento de prejuzo fiscal to charge off tax losses exausto, (contab.) depletion exaustivamente extensivelly exceo, (Dir. Proc.) exception; plea exceo de impedimento exceo de incompetncia plea of lack of jurisdiction; recusation exceo de suspeio motion for recusation; disqualification due to bias; motion for recusal/recusation exceo dilatria dilatory plea exceo peremptria peremptory plea exceo, restrio carve-out excedente de capital capital surplus exceder to overstep Excelentssimo The Honorable excepiente, (a parte que entra com uma exceo) pleader in an exceptio excepta, (a outra parte na exceo) defendant in an exceptio excesso de rudo excessive noise level excesso de subscrio oversubscription exceta defendant; respondent excipiente petitioner excludente, (adj.) supervenient excludente de punibilidade qualified privilege excluir responsabilidade to bar a liability excluso exclusion exclusivamente solely exclusivamente para for the sole purpose of excusso discussion; foreclosure excutir to foreclose excutir garantia to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee excutir hipoteca to foreclose on a mortgage ex-direito ao provento ex-stock dividend execuo execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit execuo de ttulo extrajudicial enforcement of debt instrument execuo fiscal court claim (or suit) for taxes;tax execution; tax enforcement executado judgment debtor; execution debtor executar to carry out; to enforce; to proceed against (garantias) executar, (uma cauo) to foreclose executar contrato to perform a contract executar funes to carry out duties executar garantia to enforce a guarantee; to sue on a guarantee executar hipoteca to foreclose on a mortgage executivo executive (business executive); Executive Branch (Poder Executivo); enforceable executivo estadual state executive branch executivo fiscal tax claim executor, (de obras eng.) developing party executor de trabalho timekeeper exemplificadamente including, but not limited to; for example; inter alia exequatur execution order exeqente judgment creditor; execution creditor exeqibilidade, execuo, (sentena) enforcement; enforceability exeqvel enforceable; practicable; feasible; possible exercer to perform exercer, (atividade) to be engaged in exercer a advocacia to practice law exercer a funo de to hold the position of exercer um cargo to discharge duties exerccio da advocacia legal practice exerccio de fato e de direito the actual and legal exercise exerccio financeiro financial year exerccio fiscal tax year; calendar tax year; fiscal year exerccio fiscal ou social tax, fiscal or corporate year exerccio social fiscal year; financial year ex-fbrica ex-plant; ex-works; ex-fabric exigncia demand; requirement exigibilidade liabilities; demandability exigvel due; liability; payable exigvel a curto prazo current liability exigvel a longo prazo noncurrent liabilities; fixed liabilities; long-term liabilities eximir to exempt; to hold harmless from eximir de responsabilidade to give immunity from eximir de, isentar to hold harmless eximir-se de responsabilidade perante to disclaim ex-impostos excluding taxes existente subsisting; existing existentes ou futuros both current and future xito obtido successful outcome ex-ofcio ex-officio exonerar, (de cargo) to relieve of (post, duties, position) exordial, pergaminho exordial exordium expanso expansion; boom expanso de economia boom expedio mailing room; shipment expediente working hours expedir to dispatch; to issue experincia capabilities experincia pessoal track record expirao expiration explcita ou implcita express or implied explorao exploration; exploitation; prospecting; development (oil) explorador, (aeronaves) operator explorar to overbill; to operate; to develop; to exploit (a highway) explorar uma mina to develop a mine expor put forth exportao de mercadorias export of goods exposio de motivos, (E.M.) statement of justification; legislative intent; preamble (lei) exposto acima expounded on (above) expresso da verdade in witness of the truth expresso monetria currency denomination expressar em, (moeda) to denominate in (currency) expurgado, (de ndice) expurgated expurgo expurgation; disregard of effects; write down (of monetary correction) expurgo inflacionrio understated inflation exterior offshore (remittances) extino extinguishment (sociedade de pessoas); disbandment; termination (hipoteca); dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais); liquidation extino com julgamento do mrito dismissal with prejudice extino com renncia ao direito de ao dismissal with prejudice extino de benefcios relevantesloss of material benefit extino de caso discontinuance of a case; withdrawal of a case extino sem julgamento do mrito dismissal without prejudice extino sem renncia ao direito de ao dismissal without prejudice extinguir dissolve extinguir um processo dismissal of action; to dismiss a suit or claim extinto disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company) extorno de pagamento refunds extracontabilmente off-record; off-the-book (adj.) extrair to gather extrato bancrio bank statement extrato bancrio consolidado combined statement extrato da minuta summary of judgment record extrato de balano summarized balance sheet extrato de banco statement of account ex-Unio Sovitica former Soviet Union F.I.O.S.T., (free in and out stowed and trimmed) F.O.B., (free on board) F.T.I., (Fornecimento de Tecnologia Industrial) Industrial Technology Supply fbrica, usina, instalao industrial plant fabricao interna internal manufacturing faculdade permission; option faixa band (currency); area; zone; bracket faixa de alta renda high-income bracket faixa de domnio right of way faixa salarial salary bracket falncia bankruptcy falncia espontnea voluntary bankruptcy falido bankrupt party falir to go bankrupt falsidade ideolgica fraudulent misrepresentation falsificar os livros/registros to cook the books falso testemunho perjury falta de ingresso, (em juzo) de parte indispensvel lack of an indispensable party to a suit falta grave gross negligence; serious infringement falta grave e dolo gross negligence and willful misconduct falta por doena sickness absence; sick leave faranico over-ambitious fase de instruo, (ao judicial) discovery stage; evidentiary stage (trib.); fact finding phase (adm.) fase decisria decision-making stage fase instrutria evidentiary stage fase postulatria pleading stage fatia de mercado market share ftico(a), (adj.) factual fato anmalo unforeseen fact fato do prncipe act of state fato gerador tax triggering event; generating fact fato gerador de imposto taxable event fato relevante material fact fator de produo input fatura de honorrios fee statement fatura pro forma proforma invoice fatura, nota fiscal bill of sale; bill; debit note; expense account; invoice; take in (gria); statement faturado, (subst.) seller faturamento, (ato de faturar) billing; invoicing faturamento, (da empresa) sales; sales figures; sales results faturamento bruto gross sales (US); gross turnover (GB) faturamento bruto de servios gross revenue from services faturamento lquido net sales (US); net turnover (GB) faturamento mensal monthly billings faturar invoice (to) faturizador factor (factoring company) Fazenda Estadual State Treasury Fazenda Nacional National Treasury fazendrio revenue authorities fazer a mesclagem das lojas, (imob.) to set out the shop mix fazer com que to procure; to cause to fazer fortuna make a billing (gria) fazer gesto to lobby fazer jus a to deserve; be entitled; have the right to fazer negcios doing business fazer oramento delineate a budget fazer remisso a to make reference to fazer seguro take out an insurance for fazer uma marca passar pela outra passing off of trademarks fazer valer to enforce; assert ones rights; to assert; to give effect to fazer valer quaisquer rendimentosgive effect to any proceeds f pblica public credit; full faith and credit; public faith fechamento de cmbio exchange closing fechamento de capital buyout; delisting of shares fechamento do mercado close of trading fechar em alta recorde to close at an all-time high fechar o cmbio to close the exchange fechar o capital to go private feriado forense court recess; court holiday; legal holiday feriados holidays frias vacation frias coletivas blanket vacations frias forenses court recess frias proporcionais proportional vacation; pro rate vacation days frias vencidas unused earned vacation days ferir to contravene (law or provision); to offend (the merits) ferramentas de migrao, (inf.) migration tools ferramentas de suporte de deciso decision support tools fiador guarantor (de garantias em geral); surety (de fiana) fiana surety; lease guarantee (real estate) fiana bancria bank guarantee (gen.) fiana, termo de responsabilidadebond; security fibras ticas, (telecom.) fiber optics fica neste ato estabelecido witnesseth fica sem efeito becomes null and void ficando estabelecido que provided that ficar insolvente to go into receivership ficar s no nada a comentar... stonewalling ficha cadastral record ficha de auditoria summarized report; summary due diligence report ficha de averbao approval form ficha de breve relato summary card ficha de cadastro company registration form ficha de dados cadastrais corporate/individual data form ficha de entrevista de candidatosinterview evaluation form ficha(s) record(s); report ficha-cadastro enrollment form ficto notional fideicomissrio trustee (trust) fideicomisso trust (testamentary); entailment fidejussrio, (adj.) fidejussory fidcia trust fiducirio trustee fiel cumprimento de full compliance with fiel cumprimento de contrato full performance of an agreement fiel depositrio trustee (indenture); bona-fide depositary fiel e exato, (cpia) true and correct fiel execuo true performance fiel guarda e conservao in custody and for safekeeping (pledge) fileiras do Congresso ranks filho dependente dependent child filho menor minor child filhos, (em testamentos) issue filiao vintenria twenty-year entitlement filiada affiliate company filial branch financiadora finance company financiamento funding; financing financiamento ao consumidor consumer credit arrangements financiamento conjunto cofinancing financiamento de risco non-recourse financing financiamento direto direct financing; non-recourse loan; nonrecourse financiamento externo foreign financing financiamento imobilizado financing for acquisition of fixed assets financiar to fund financiar custos to fund costs financista financier firma firm name; trade name; company; signature; concern firma individual sole proprietorship; proprietorship firme steady; firm fiscal tax; fiscal; tax administration office fiscal aduaneiro custom officer fiscal de alfndega custom officer fiscal de contabilidade auditor fiscal do imposto de renda tax inspector fiscalizao, vistoria inspection; controlling; supervision; surveyance fiscalizar to monitor; oversee; superintend fisco Tax Administration fita de gravao tape fita de vdeo home video fita virgem blank tape fixao de marca, (mkt) brand awareness fixao de preos abusivos predatory pricing fixado em established in; set at fixo fixed; standing fixo mensal, (fat.) monthly contingency fee flambagem, (naveg.) buckling; crippling flange, (naveg.) flange; rim flexibilidade flexibility fluxo inflow fluxo de caixa, fluxo financeiro cash flow fluxo de pagamentos payment stream fluxograma flow chart; flow diagram folha de antecedentes copy of police record folha de cotao de moeda rate sheet folha de pagamento payroll fonte framework fonte financeira source of finance fonte pagadora, (trib.) payer fora da bolsa off the stock exchange fora das especificaes not in compliance with fora-de-estrada off-road fora de trabalho work force fora maior force majeure forma format forma de pagamento conditions of payment forma e teor of a form and content formao training formao, (de banco) establishment of a bank formao acadmica educational background formao de preo composition formao de quadrilha criminal conspiracy formal de partilha apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.) formalidade fair notice formalidade de procedimento procedural formality formalizao, (contrato), liquidao fsica, protocolo delivery; formalization formato legvel por mquina, (inf.) machine-readable format formulrio form; registration form formulrio de abertura de conta new account forms formulrio de registro registration statement formulrio de solicitao de emprego application form fornecedor(a) supplier; vendor fornecido de outras fontes sourced fornecimento de mo-de-obra supply of manpower fornecimento global global sourcing foro jurisdiction; venue; court; annual rent; pension for useful title foro competente forum conveniens foro econmico-comercial commercial and economic meeting foro exclusivo exclusive jurisdiction foro incompetente forum non conveniens fortalecer to shore up fortuna do mar perils of the sea; mishap at sea frum courthouse; central courts (Central) fotolito color separations; color separation negatives frao ideal notional fraction; undivided interest franquear a palavra offer the floor to franquia, (seguro) deductible; franchising; agency fraudar, (lei) to defraud fraude fiscal tax dodging; tax evasion freezer vertical vertical freezer fretador, (ou afretador) charterer fretamento de vapor chartering of vessel frete freight; carriage frete a pagar freight payable frete martimo ocean freight frete rodovirio nacional Brazilian highway freight friamento bogus (notes, checks, etc.) frigobar minibar fruio, gozo, usufruto enjoyment fuga de capitais flight capital fugir do esprito de to depart from the spirit of fumaa do bom direito, (fumus boni iuris) under color of right fumante passivo secondhand smoker fumo smoking fumo passivo secondhand smoke funo duty; job funo de busca, (inf.) search engine funo de linha line function funo de staff staff function funcionalismo, (subst.) municipal civil servants funcionamento permanente to operate on a permanent basis funcionar to operate funcionrio de alto escalo do departamento de oramento high-ranking budget official funcionrio pblico public official; civil servant funes duties; functionality (software; product) fundacional foundation-related fundado substantiated fundamentao grounds fundamentao de uma sentenaopinion (em direito processual) fundamentado substantiated fundamental essential aspects fundamento gist; essential ground; foundation; object fundamento jurdico considerations of the law fundamento legal legal grounds; legal basis fundo fund fundo aberto open-end fund fundo de amortizao sinking fund fundo de aplicao financeira, (FAF) financial investment fund fundo de aposentadoria position fund; retirement fund fundo de comrcio goodwill; "look and feel" fundo de garantia, (Stock Exch.) guarantee fund Fundo de Garantia por Tempo de Servio, (FGTS) Unemployment Compensation Fund; Employees' Severance Indemnity Fund; Unemployment Guarantee Fund fundo de investimento aberto open-ended pooled investment fund fundo de investimento coletivo, fundo em condomnio collective investment entity fundo de investimento em empresas emergentes venture capital fund fundo de investimento fechado closed-end investment fund fundo de reconstituio, (ambiental) reclamation fund fundo de renda fixa fixed-income investment fund; yield fund fundo de reserva contingency fund fundo de reserva legal legal reserve fundo do poo, desprezvel to be on the trash heap fundo em condomnio collective investment entity; jointly-owned condominium fundo em dlar ou eurodlar onshore fund; offshore fund fundo fiscal, (157) compulsory income tax investment fund fundo limitado de participao closed-end fund fundo mtuo mutual fund fundo perdido unrecoverable amount fundos, (em endereo, da casa) rear; back fundos ainda no disponveis effects not cleared Fundos da Cmara de Compensao de Nova York New York Clearing House Funds fundos imediatamente disponveis same-day funds fungibilidade commingling furtar-se to shirk fuso, (A+B=C) consolidation (empresas); merger with; amalgamation (negcios) fuso horrio time zone gabarito, (imveis) construction standards gabinete office gabinete civil secretary for civil affairs ganha de escala scale economies ganhar tempo to stall for time ganho de capital capital gain ganho monetrio purchasing power gain ganhos earnings; compensation garante guarantor; security interest garantia collateral; margin; warranty (Stock Exch.); security interest (participao hipoteca sobre ativo); guarantee (contratos) garantia colateral collateral (emprstimo) garantia de cauo guarantee in the form of pledge of x; guaranteed by the pledge of x garantia de desempenho performance bond; performance guarantee garantia de emprstimo bancriocollateral garantia de fidelidade fidelity bond garantia de fiel cumprimento performance bond garantia de gesto management pledge; guarantee of office garantia de instncia the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed) garantia de oferta ou proposta bid or proposal bond garantia de primeiro grau first perfected security garantia de qualidade, (ind.) quality assurance (QA) garantia de subscrio underwriting garantia em dinheiro cash collateral garantia fidejussria personal guarantee garantia firme de subscrio de valores mobilirios para revenda standby underwriting transaction garantia flutuante floating charge garantia hipotecria mortgage guarantee garantia operacional practice safeguards (no exerccio de uma atividade) garantia para restituio de adiantamento advance payment bond garantia parcial side collateral garantia pignoratcia guarantee with pledge of collateral garantia real secured guarantee; in rem guarantee; collateral garantia solidria comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee garantido, (subst.) guaranteed debtor; secured (adj.) garantidor(a) guarantor garantir, (vb) to post bond (em juzo); to secure (dvida, obrigao) garantir operaes de mtuo to guarantee loans garimpeiro wildcat prospector; independent miner gs canalizado gas main (services) gasto disbursement; expenditure gerao de emprego stimulation of employment gerador de fluxo de capital cash cow gerncia management gerncia participativa participative management gerenciamento de chamada, (telecom.) call management gerente manager gerente de compras procurement manager gerente de conta, (consultoria de informtica) engagement manager gerente de desenvolvimento, (eng. civil) development manager gerente de suprimentos procurement manager gerente delegado delegate manager gerente geral general manager gerente procurador proxy manager gerente-lder lead manager germinativa, (indstria) seminal; rudimentary; undeveloped; providing a basis for further development gesto empresarial corporate management gesto social term of office gestor trustee gestor de fundo fund manager girar crditos draw credits (to) giro turnover gleba tract global comprehensive glosa disallowance; reduction glosar to disallow (a tax deduction) golpe coup; putsch gozar to use; to take advantage of gozar de boa reputao to be in good standing gozar de igualdade com as aes ordinrias to be afforded the same conditions enjoyed by common shares gozar de personalidade jurdica to have ones own legal identity gozo enjoyment; fruition gozo tranqilo quiet enjoyment grade gerencial managerial grid graduao, (lcool) proof graduao de cargos job grading grfica print shop grfico chart grampear, (telefone) tap grande massa de clientes critical mass of clients graneleiro, (naveg.) bulk carrier gratificao bonus ; ex-gratia payment gratificao ajustada pre-established bonus (employment) gratificao de balano performance bonus gratificao de frias vacation bonus gratificao, peclio bonus; gratuity; tip; reward grtis free of charge gratuitamente free of charge gratuito free of charge; at no cost; gratuitous grau de alavancagem financeira leverage ratio grau de recurso appellate level grau mximo ceiling gravao em fita taping gravame encumbrance; lien gravar, (vb) to encumber grave gross gravidade seriousness gravitas presence greve strike grifo nosso emphasis added; emphasis ours grupamento reverse split grupo group; cluster; agglomeration grupo de discusso discussion group grupo de tarefa task team grupo de trabalho working group guarda de livros safekeeping of records guarda florestal forest ranger guarda provisria de filhos custody award guarda-noturna nightwatch security guardar reciprocidade match guarita gate house; guard boot guia voucher; form Guia de Competncia, (ANATEL)Rules of Competence guia de embarque waybill guia de embarque areo airway bill guia de exportao, (G.E.) export permit; export license guia de importao, (G.I.) import license; import permit guia de pagamento payment voucher guia de recolhimento payment form guia de remessa shipment form guia de servios de garantia warranty service guide habeas corpus writ for deliverance from illegal confinement; habeas corpus habilitao qualification; eligibility; claim; prove; a proof; habilitao, (telecom.) activation habilitao conjunta joint honors degree habilitao de crdito, (falncia) proof of claim (submission of) habilitao de crdito retardatriolate proving of a claim; filing of a claim habilitao para fruio dos benefcios da Lei de ... eligibility for the benefits under Law ... habilitado, (adj.) admitted; in commission; entitled habilitar accredit (to) habilitar um crdito em concordata ou falncia to file/prove a claim in a concordata (first step; the approval comes later = aprovar); to prove in the bankruptcy proceedings; to make a proof habilitar-se prove; claim habite-se local authority certificate of acceptance of occupancy; occupancy permit habitual customary harmonizao standardization haveres assets hedge de mercadorias commodity swap hedge de taxas de juros interest rate swap hedge/paridade de moedas currency swap hedge, operao de cobertura hedge herana inheritance; estate; legacy herana jacente unclaimed inheritance herdeiro distributee herdeiro necessrio forced heir hierarquia hierarchy higiene e limpeza hygiene and cleanliness hiposuficincia, (desvantagem do consumidor) consumers disadvantage hipoteca mortgage hipoteca consolidada consolidated mortgage hipoteca de primeiro grau first-priority mortgage; first-ranking mortgage hipoteca de segundo grau second mortgage hipoteca mobiliria chattel mortgage hiptese assumption; alternative; event hiptese de incidncia event of levy histrico, (subst) track record histrico escolar academic transcript hodierno, (adj.) present-day; current homicdio homicide homicdio culposo involuntary manslaughter homicdio doloso premeditated murder homologao ratification; homologation; entry homologao de laudo arbitral recognition and enforcement of arbitration award homologao de sentena estrangeira recognition and enforcement of foreign court decision; recognition and enforcement of foreign judgment homologao judicial judicial acceptance; ratification homologar homologate; ratify; confirm; enter (to) honorrios fees; honorarium; charges honorrios advocatcios attorneys fees; fees of counsel; counsel fees honorrios da diretoria board of directors fees honorrios de veiculao insertion fees honorrios periciais expert fees hora de sobreaviso to be on call hora em estoque work in process hora extra overtime hora extra in itinere overtime while in commuter transportation hora nobre prime time horrio administrativo business hours horrio comercial business hour horrio de trabalho working hours horrio de vero daylight saving time (DST) horas de servio office hours I.P.I., (Imposto sobre Produtos Industrializados) Tax on Manufacture Products ideal notional; imaginary identificao de fontes de suprimento sourcing identificao do usurio chamador, (telecom.) caller ID idoneidade credibility; probity; standing; unimpeachability idneo, (adj.) reputable; sound; unimpeachable; fit; proper; competent; sufficient igualar to match ilegalidade unlawfulness ilegitimidade ativa lack of standing to sue ilegitimidade da parte lack of a legal interest by the party; improper party to a suit ilegitimidade passiva lack of standing to be sued; illegitimacy as defendant ilquito unqualified Ilhas Virgens Britnicas British Virgin Islands ilibado faultless ilcito civil tort ilidir to refute iliquidez liquidity shortage ilquido nonfixed imagiamento imaging imbuir-se de zelo razovel exercise reasonable care imediatamente forthwith; immediately imitao, (M&P) counterfeit imitir to vest in possession imitir-se na posse do imvel to be vested in the property imobilizao financeira investment imobilizaes atualizadas accumulated depreciation imobilizaes tcnicas technical fixed assets imobilizado fixed assets imobilizado intangvel/imaterial intangible assets imobilizado tcnico tangible assets imveis fisicamente interligados adjoining real properties imvel, (subst.) real property imvel para residncia principal home imvel para venda e empreendimento real properties for sale and development imvel prprio owned property impasse deadlock; impasse; claim impedimento impairment; disqualification; inability to act impedimento, (direitos) disqualification; disaccreditation impedimento legal legal bar; estoppel impedimento processual, (por tolerncia anterior) preclusion; promissory estoppel impedimento provisrio provisional impairment impenhorvel inalienable imperativo da razo rule of reason impercia unskillfulness impessoabilidade non discrimination impetrao petition; issuance impetrao de mandado de segurana petition of writ of mandamus impetrado defendant impetrante petitioner impetrar to file for; to seek implantao implementation implantao de sistema de comunicao pessoal, (telecom.) build-out of PCS services implantar to set up; to implement implementar to carry on (ones business) implemento de idade salary adjustment to the minimum age impor o acolhimento do pedido to lead someone to accept the petition importao de mo de obra bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa importncia sum importncia lquida e certa sun certain of money; certain amount of money impossibilidade jurdica do pedidolegal impossibility imposto duty; tax; revenue imposto, (direitos) de importaoimport duty imposto, (qualquer tipo exceto imposto de renda), IPI excise tax imposto a recolher tax payable imposto a recuperar recoverable tax imposto ad-valorem value added tax imposto de exportao export tax imposto de pessoa fsica personal income tax imposto de receita martima marine revenue tax imposto de renda income tax imposto de renda corrigido adjusted tax imposto de renda pessoa fsica individual income tax imposto de renda pessoa jurdicacorporate income tax imposto de renda retido na fonte withholding income tax; tax withheld at source imposto de transmisso real estate transfer tax; transfer tax imposto de transmisso causa mortis estate tax imposto de transmisso de bens imveis inter-vivos transfer tax imposto do selo stamp duty imposto pago a maior tax overpayment imposto pago a menor deficiency imposto parafiscal social insurance contribution (COFINS) imposto por estimativa estimated tax imposto progressivo graduated tax imposto recolhido a maior tax overwithholding imposto recolhido a menor tax deficiency imposto seletivo excise tax imposto sindical union dues Imposto sobre Circulao de Mercadorias, (ICM) tax on circulation of goods; exercise duty; sales tax Imposto sobre Circulao de Mercadorias e Servios, (ICMS) tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax (VAT in UK) imposto sobre consumo excise tax imposto sobre doao gift tax imposto sobre ganhos de capital capital gains tax imposto sobre minerais tax on minerals Imposto sobre Operaes de Crdito, Cmbio e Seguro, e sobre Operaes Relativas a Ttulos e Valores Mobilirios, (IOF) tax on financial transactions Imposto sobre Produtos Industrializados, (IPI) an exercise tax; tax on manufactured products (similar to excise tax) Imposto sobre Servios, (ISS) tax on services imposto sobre valor adicionado value-added tax; ad-valorem tax imposto sobre valor agregado value added tax imposto nico sobre energia eltrica tax on electricity imposto nico sobre minerais tax on minerals imposto/tributo tax imprensa marrom yellow journalism imprestabilidade uselessness improcedncia groundlessness improcedente groundless; baseless; meritless; irrelevant; dismissed impronunciado, (adj.) acquitted impugnao motion to deny; opposition; refutation; challenge impugnado(a) appellant; respondent (motion) impugnante appellee; movant (motion) impugnar oppose (to); refute (to) imputao tax credit (system) imputado, (subst.) the accused in apreo in question in natura fresh; as is inadequado unsuitable inadimplemento default; breach of contract; failure to perform inadimplemento cruzado cross default; reciprocal default inadimplncia, inadimplemento, mora default inadimplente, (adj.) nonaccruing; nonperforming inadimplir breach inalterado unimpared inaudita altera parte, (deciso liminar) ex-parte incabvel, (argumento) frivolous incapacidade de pagamento default incapacitao disability incapacitado disabled; disability incapaz unfit incapaz, (Dir. Civ.) incompetent incentivar, estimular under incentive; to boost; to promote; to spur incentivo incentive incentivo fiscal tax incentive; tax break incerteza objetiva justiciable controversy incidncia, (impostos), tributaoassessment; triggering; levy incidncia tributria tax assessment incidente processual ancillary proceedings (in) incluir to embrace incoercitvel not binding incompetncia de foro forum non conveniens incondicionado not requiring representation of the victim or the filing of criminal charges by the victim inconformado dissatisfied (with) inconformismo dissatisfaction incorporao, (A+B= A) merger into; merger of B into A; takeover (em oferta pblica) incorporao ao capital, capitalizao capitalization incorporao de reserva appropriation of reserve incorporao pela controlada downstream merger incorporao pela controladora upstream merger incorporada mergee; acquired company; merged company/corporation; absorbed company incorporador, (imob.) real estate developer incorporadora mergor; acquiring company; surviving company/corporation; resulting company/corporation incorporar to take over incurso em subject to indbito tax withheld in error indeferimento denial; dismissal indeferir, (vb) to deny; to dismiss (an action); to reject indenizao compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages indenizao de estabilidade tenure indemnity indenizao devida damage awarded indenizao prefixada liquidated damages indenizao solicitada claim (insurance) indenizao triplicada treble damages indenizaes na demisso once-off benefits indenizar, (vb) to indemnify; to award damages indenizatria suit for damages independncia dos poderes separation of powers independentemente irrespective of; notwithstanding indeterminado, (adj.) indeterminate; open-ended; indefinite indevidamente mistakenly; improperly indevido improper indicao suggestion indicador de desempenho, (fundo) benchmark indicar to nominate; to signal; to call by; to refer to (someone) indicativo, (telex) answerback ndice index; rate; index number ndice das aes ordinrias common stock ratio ndice de absentesmo rate of absenteeism ndice de endividamento debt to equity ratio; debt to capitalization test (mtodo de apurao) ndice de endividamento de x : y debt to net worth ratio from x to y ndice de fechamento closing average ndice de freqncia de acidentesfrequency rate of accidents ndice de liquidez debt coverage test; liquidity ratio; current ratio ndice de liquidez corrente, quociente de liquidez current ratio ndice de liquidez geral acid-test ratio ndice de liquidez seco, quociente absoluto de liquidez acid test ratio ndice de nacionalizao national (Brazilian) content ndice de presena attendance rate ndice do custo de vida cost of living rate ndice total de endividamento total debt to equity ratio ndice/quociente de liquidez secoacid test ratio; quick asset ratio indiciado/a, (subst.) accused (n) indireto vicarious indisponibilidade freeze/freezing (of assets) individual ou coletivamente individually or in the aggregate; jointly or severally individualidade severability individualmente severally ndole nature indstria automobilstica automaker indstria brasileira made in Brazil indstria de fundo de quintal cottage industry indstria de transferncia industry of transfer industrial industrialist industrializao industrialization; manufacture industririo, (ou da indstria) industrial employee induzimento ao suicdio inducement or accessory to suicide inpcia defective pleading inepto defective inrcia, omisso inaction; failure to act inexecuo nonperformance inexequibilidade unenforceability inexibilidade waiver infanticdio infantice inflao acumulada cumulative inflation inflao desenfreada runaway inflation informao confidencial, (bolsa) tip informao disciplinar disciplinary information informao exclusiva proprietary data informao oficiosa non-public information informao sigilosa confidential information informaes data informtica information technology (IT); computer science; information science; information service informatizado computer-based infrao, rompimento breach; violation; criminal offense (Dir. Proc.) infraconstitucional, (adj.) (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it) infrator violator infringir violate ingesto diria recomendada, (IDR) recommended dietary allowance (RDA) ingressar to enter ingressar nos autos join the action (to) ingresso/entrada de recursos entry; inflow inicial complaint inicial, (adj.) opening (as in opening statement) inicial, petio inicial, (autor), pea vestibular, petitrio, queixa, representao complaint iniciar a votao to proceed to the vote iniciar operaes comerciais to open for business to the public iniciar um empreendimento embark upon (to) iniciativa privada private enterprise incio de operaes start-up incio do pagamento initial payment date inidoneidade disreputability; discreditableness inidneo disreputable inimigo capital capital enemy injuno preventive injunction injria slander injustificadamente unreasonably inofensivo benign inoperante void inoperosidade invalidity inovao inovation; new development inqurito envolvendo questes de defesa da concorrncia antitrust investigation inqurito judicial legal investigation inqurito policial police investigation; police investigation report inquinado, (adj.) defiled inquirio questioning; hearing inquirio de testemunhas questioning of witnesses insatisfao dissatisfaction inscrio enrollment inscrio estadual state enrollment inscrio municipal municipal enrollment inscrito enrolled insignificante, (irrisrio) de minimis inspetor, (de bancos) controller instalao instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica); collocation (telecom.) instalao no local roll-out instalaes plant and equipment; plant instalaes de informtica computer facilities instalaes/equipamentos fixtures instalar a assemblia convene the meeting instncia nica, foro exclusivo exclusive jurisdiction instar to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia) instaurar, (processo) to commence an action; to bring an action; to institute an action instaurar, (propor solicitao judicial ou governamental) to move instituio credenciada authorized institution instituio credora lending institution instituio depositria depositary institution; trustee instituio filantrpica charity organization instituio financeira financial institution; house instituio gestora local administrator instituio sem fins lucrativos nonprofit institution instituidor, (trust) settlor; grantor instituto established rule or principle; order; regulation; precept; institution; doctrine instituto da incompetncia de forodoctrine of forum non conveniens instituto legal legal doctrine instituto mdico-legal forensic institute instruo discovery; filing of supporting documents instruo de processo filing of supporting documents; discovery phase; placing documents in evidence instruo e julgamento perante o juiz ou jri trial instruo normativa normative ruling instruo processual cognizance phase instruo programada programmed instruction instruo sumria opening of pretrial inquest instrues directions instrues permanentes standing instructions instrudo documented; supported by (documents) (in court) instruir, (vb) to support; to document instrumentar, (vb) to document instrumento ordem endorsable instrument instrumento causal causal instrument instrumento convocatrio call notice instrumento de constituio de garantia guaranty agreement instrumento de crdito commercial paper; credit instrument instrumento de dvida debt instrument instrumento de dvida elegvel qualified debt instrument; eligible debt instrument instrumento de dvida pblica government debt instrument instrumento de mandato, procurao power of attorney instrumento de transferncia de propriedade trust deed instrumento fiducirio trust deed instrumento particular de assuno de dvida e outras avenas private instrument of debt assumption and other covenants instrumento particular de promessa de compra e venda private instrument of purchase and sale commitment instrumento particular de transao private instrument of settlement instrumento pblico public deed; public instrument instrutor instructor insubsistncia ativa overstated assets insubsistente invalid insumo input; industrial consumption materials insumo agrcola farm input integrao inclusion; integration integrao de balanos consolidated accounts integralizar to pay up; pay in; pay (capital or shares) inteiramente responsvel solely responsible for inteligncia de deciso judicial meaning of court decision intempestivo untimely intensivo em capital, (empresa) capital intensive (at the source) inter vivos living (trust, for example) interao interaction intercmbio exchange interconexo, (telecom.) interconnection interdependncia interdependence interdio disability; interdiction; to place off limits; shutdown (instalaes) interdito civilly disable; disenfranchised interdito proibitrio prohibitory injunction interessado party of interest; party aggrieved (sometimes) interessado comprador potential buyer interessado vendedor potential seller interesse comercial business interest (to have ...) interesse de, (de...) of interest to someone interesse de agir interest in the (subject of an) action; standing to sue interesse difuso general public interest interesse preponderante overriding interest interesse processual justiciable controversy interino interim (adj.); acting (adj); caretaker interligao interface intermediao solicitation of sales; peddling intermedirio dealer; middleman; underwriter interministerial joint ministerial internacionalmente worlwide basis (on a...) internada, (mercadoria) officially entered in the country internamento official entry internamento, (cpia nica) entry of one/sole copy into Brazil internar to bring into Brazil interpelao court summons; judicial notification; official order interpor, (ao) to file; to enter; to lodge interpor um recurso to argue an appeal interpretao construction interpretao errnea da lei mistake of law interpretao errnea de um fatomistake of fact interpretado como construed as interpretar to construe as; interpret interrogado party who has already been questioned interrogando party being questioned interrogatrio examination interromper, suspender, (prescrio) to toll (statute of limitations) interrupo cut off interseco overlapping (of relevant produts offered by X and by Y) intervalo lag basis; break interveno intervention interveno de terceiros third-party practice; impleader; vouching-in interveno no domnio econmico interference with the economic order interveniente intervening party; intervenor interventor judicial sequestrator intimao notice; notification; subpoena (Dir. Proc.); service of process intimar to notify; summon; call; to subpoena intime-se, INT. Notify intimidar to deter (deterrent effect) inutilizar to mutilate invalidado, anulado to be annuled invalidez disability inventariante, testamenteiro administrator; executor; personal representative; executrix inventrio inventory; probate inverso risk investment; shifting inverso do nus da prova reversal of the burden of proof inverso/reinverso investment/reinvestment investida, (subst.) maneuver; attack; challenge investidor investor investidor de grande porte institutional investor investidor em potencial prospective investor investidura, posse investiture investigao diligence investimento investment investimento a fundo perdido community support investment investimento coletivo omnibus accounts investimento de capital equity investment investimento de capital estrangeiro foreign equity investment investimento de risco venture investment; risk investment investimento destinado a venda sales investment investimento em capital capital expenditure investimento em controladas investment in controlled companies investimento em ttulos equity interest investimento estrangeiro foreign investment investimento pesado brute force marketing power; heavy investments irretratvel irreversible irretratavelmente irreversibly irrevogvel irrevocable; firm irrisrio de minimis iseno de impostos por um certo prazo tax holiday iseno fiscal tax exemption isento de direitos alfandegrios dutyfree isento de tributao nonassessable; tax-exempt; tax-free item das verbas rescisrias severance pay item; severance pay element item monetrio monetary item jazimento deposit jogo de gerncia management game jornada de percurso commuter transportation jornada de sobreaviso standby working hours jornada de trabalho work day jornada reduzida reduced work day jornal de grande circulao widely circulated newspaper jornal especializado trade paper jornal interno house organ judicante, (poder de deciso) adjudicatory judicatura da rainha queens bench judicial, (adj.) judicial juiz judge juiz classista employer advocate juiz de carreira career judge juiz de direito law judge juiz de instruo arraigning judge juiz de inventrio ou tutela de menores surrogate juiz de paz justice of the peace juiz de primeira instncia lower court judge juiz de segunda instncia appellate court judge juiz de terceira instncia supreme court judge juiz deprecado court recipient of a letter rogatory juiz deprecante the judge who issues a precatory letter juiz indicado appointed judge juiz monocrtico first-instance judge juiz nomeado judge sitting by designation juiz relator reporting judge juiz singular judge who hears a case by himself, not as part of a panel (turma) juizado de pequenas causas small claims court juizado especial, (cvel) special civil court juzo court juzo arbitral arbitration court; arbitration tribunal juzo de primeira instncia trial court juzo distrital federal dos Estados Unidos U.S. District Court juzo distrital, vara district court julgamento trial; court decision julgamento revelia default judgment; judgment by default; judgment in absentia julgamento por tribunal de juri trial by jury; jury trial julgamento sumrio summary trial julgar aberta a falncia de X to adjudicate the bankruptcy of X julgar adequado to deem appropriate julgar extinta to dismiss julgar improcedente to consider invalid; to dismiss (a court case) julgar procedente to consider it with grounds julgar subsistente to uphold jumbo, (gr.) care package junta board junta comercial commercial registry; trade board junta de conciliao e julgamentoboard of conciliation and judgment junta de origem board of origin junta eleitoral electoral board juntada de documentos filing of documents; attachment of documents jurar to confirm (an affidavit) by oath or affirmation jurdico legal jurisdio venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdi jurisdio preventa original jurisdiction jurisprudncia case law; former court decisions juros acumulados/vencidos accrued interest juros atrasados due interests; interest in arrears; past interests juros compensatrios compensatory interest juros compostos, juros sobre juros, anatocismo compound interest juros de mora/moratrios interest on arrears; default interest; late payment fine juros diferidos accrued interests juros em atraso interest arrearages juros legais interest at legal rate juros moratrios interest in arrears; penal interest juros ps-fixados interest at floating rates; interest at post-fixed rates juros pr-fixados interest at fixed rates juros reais effective rate of interest juros rotativos revolving interest juros sobre a utilizao efetiva da linha de crdito liquidity facility drawdown interest juros sobre capital prprio interest on net equity; interest on shareholders loan juros sobre juros compound interest juros tabelados fixed interest rate juros vencidos accrued interest; earned interest juros vencidos postecipados interest in arrears juros, participao interest jus enjoyment; right (to enjoy) justa causa good cause; just cause justia comum courts of law; regular courts justia estadual state courts justia federal federal courts justia gratuita free legal services justificado, (adj.) excusable justificar account for (to) justo reasonable; just; fair lacrao do estabelecimento, (falncia) have the establishment sealed (to) lanador, (derivativos) writer lanador de opo de venda, (derivativos) put option writer lanamento entry (contab.); flotation (of shares) lanamento como despesa expensing lanamento contbil accounting entry lanamento de crdito credit entry lanamento de impostos tax assessment lanamento de ofcio voluntary tax assessment; official assessment lanamento de produtos launching lanamento de ttulos placement lanamento frio false entry lanamento por homologao entries to be recognized by tax authorities lanar, (contabilmente) to post; to accrue; to enter; to record lanar, (tributos) to levy; to assess lanar como despesa, (juros) to expense lanar no mercado to place; to introduce in the market lanar uma nova emisso de ttulos to float a new issue largura da faixa de freqncia, (telecom.) bandwidth lastreado pegged lastrear ttulos collateralize securities (to) lastro spread; basis laticnios, derivados do leite dairy products laudmio acknowledgement money; laudemium laudo award laudo arbitral arbitration award; award laudo de avaliao appraisal report; valuation report laudo pericial expert report lavagem de dinheiro money laundering (to launder money) lavra mining lavrar to draft; draw up lavratura, (ata) drawing up leasing financeiro capital leasing; capital lease legado devise; legacy legal legal form of law; lawful substance of law (more ethical) legal, (adj.) statutory; legal legalidade validity legislao laws and regulations legislao aduaneira custom regulations legislao de represso ao abuso do poder econmico antitrust laws legislao trabalhista employment legislation legtima defesa, (Dir. Penal) legitimate self-defense legitimidade fairness; legitimacy legitimidade das partes, (contencioso) standing to sue; fairness; legitimacy (litigation) legtimo proprietrio beneficial owner (geralmente uma controladora/usufruturia, direta ou indireta); lawful owner legvel legible lei law; act; statute (USA) lei adjetiva e substantiva procedural and substantive law lei coativa statutory provision of a public nature lei complementar supplementary law lei consuetudinria common law lei de contravenes penais criminal offense code; criminal liability law lei de pavilho law of ensign (ships flag) lei de preveno e represso s infraes contra a ordem econmica antitrust law lei de proibio de prticas de corrupo no exterior foreign corrupt practices act lei de zoneamento zoning law lei extravagante uncodified law lei formal procedural law lei fundamental, (ou maior) the Constitution Lei Geral de Telecomunicaes General Telecommunications Law lei material substantive law lei mnima Law 9295/96 regulates article 21 of constitution (telecommunications) lei orgnica municipal charter; organic law (states and nations); organic act (municipalities) lei processual procedural law lei substantiva substantive law lei uniforme de Genebra Geneva uniform code leilo auction leis orgnicas constitucionais bill of rights; fundamental laws leitor de linha line reader lenol fretico, gua subterrneaground water leso injury leso corporal bodily injury leso por esforos repetitivos LER, (trab.) repetitive motion disorders; injuries due to repeated movements letra draft; bill letra a prazo time bill letra de cmbio bill of exchange letra de favor, (papagaio) accomodation note letra hipotecria mortgage bill letra imobiliria real estate bill levantamento survey; withdrawal (of a money from a bank account) levantamento da opinio pblica, (fazer o ...) polling the public levantamento da titularidade title search levantamento de depsito deposit release levantamento do percurso, (telecom) path survey levantamento topogrfico topographical surveying levantar emprstimo borrow (to) levantar financiamentos no contabilizveis arrange off balance sheet financing levantar penhora to release attachment levantar recursos raise funds (to) leve dois e pague um B2GO (Buy Two, Get One) libelo, (Dir. Proc. Penal) Prosecutors Opening Statement liberao, (nus) release liberao de crdito credit release liberao de garantia security return liberao, desregulamentao deregulation liberalidade indulgence; forbearance; concession liberalizao deregulation liberar to release; to disburse; to deregulate; to lift (mortgage; pledge) liberdade vigiada restricted liberty licena de ampliao building permit licena de explorao exploration permit licena de exportao export license licena de funcionamento, (CETESB) operating license; operating permit licena de instalao, (CETESB)installation permit licena de uso de marca, (LUM) trademark license use licena de uso e funcionamento, (LUF) license to operate licena mdica medical leave licena no remunerada leave without pay licena para operao de PCS, (telecom.) PCS license licena para voltar ao local de origem home leave licena por luto ou doena grave compassionate leave licena-maternidade maternity leave licena-prmio leave licenciado licensed; licensee licenciante licensor licitao bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite) licitante bidder lcito lawful; proper lide, (fem.) dispute lide, (masc.) lead (as in newspaper) lide secundria related proceeding lder lead manager (bank); leader lder da emisso, (de aes) lead manager lder de grupo group leader liderana leadership liderana situacional situational leadership liderana/vantagem competitiva competitive edge ldimo authentic liga mundial world league ligeira expanso upturn (modest) liminar injunction; motion in limine; initial decision liminarmente ex parte (preliminary) injunction limitao de responsabilidade hedging limite de mercado market boundary limite mximo cap; ceiling; upper limit limite mnimo breakpoint limite operacional position limit (Stock Exch.) limite rgido stringent limit limites e confrontaes metes and bounds description linde limit linear, (depreciao linear) straight-line (depreciation) linha de centro, (naveg.) center line linha de crdito credit facility; credit line; line of credit linha de crdito de dinheiro novo new money facility linha de crdito de exportao export facility linha de crdito eletiva elective facility linha de crdito indexada indexed loan facility linha de crdito inter-bancria inter-bank facility linha de crdito para fins de crescimento growth facility linha de crdito para saques descobertos overdraft facility linha de pensamento line of reasoning; line of thought linha telefnica sequencial sequential telephone line liquidao, (empresa) liquidation; winding-up liquidao, (seguros) run-off liquidao, (ttulos, contas) settlement liquidao a termo term/forward settlement liquidao antecipada early liquidation liquidao da sentena calculation of the award liquidao de avaria adjustment average liquidao de contas adjustment liquidao de contratos settlement of contracts liquidao de dbitos cambiais settlement of exchange debts liquidao de sentena award calculation; calculation of award liquidao financeira settlement liquidao fsica delivery liquidao interpraas intermarket settlement liquidao judicial receivership; winding-up by the court liquidao por artigos, (ou artigos de liquidao) phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award liquidaes futuras, (em contrato de opo) assumed settlements liquidante liquidator liquidar, (securities) settle (to) liquidar o saldo, (ou a conta) settle the balance (to) liquidatrio, (falncia) receiver liquidez liquidity lquido net; fixed lquido de imposto net of tax; post tax; after tax lquido e certo correct; established; clear legal; net and certain lista roster lista de decises docket lista de embalagem packing list lista de msicas propostas music cue sheets lista de pendncias punch list lista de pessoas da empresa envolvidas no caso working party list lista de subscrio de acionistas list of subscription of the shareholders lista de verificao checking list lista telefnica, (telecom.) directory listagem listing listagem de andamento da RENPAC RENPAC status listing listagem de programas, (inf.) program listing lisura guiltlessness; good faith litgio litigation litisconsrcio facultativo permissive joinder; voluntary associate in suit litisconsrcio necessrio compulsory joinder litisconsorte co-plaintiff; co-defendant litisconsorte ativo coplaintiff; associate of plaintiff in suit litisconsorte passivo co-defendant; associate of defendant litisdenunciada co-third-party defendant litispendncia lis pendens livre de nus free of charges livre docente associate professor livre e desembaraado free and clear; vacant and uncumbered livre empresa free enterprise livro comercial business record livro contbil accounting book livro de doutrina book of authority livro de inspeo do trabalho labor inspection book livro de presena attendance book livro de registro de aes nominativas registered share register livro de registro de transferncia de aes nominativas registered share transfer register livro razo ledger livro-dirio journal; book of original entry livros e registros books and records lixo garbage dump locao lease; letting locao de equipamentos lease of equipment locao de espao lease of space locao de estande lease of stand locao de mo-de-obra contracting of labor locao de mquinas lease of machines locao de veculos vehicle rental business; rent-a-car operations; rental operations locador lessor; landlord; rentier local, (inf.) site local, (seg.) location local de trabalho workplace; job site; work premises; work site locar to hire locatrio(a) renter; tenant; lessee locaute, (trab.) lockout locomoo secondment locomotiva engine (pulling the economy); economic power; economic engine locomotivo driving force locupletao profiteering; unjust enrichment locupletar-se to profiteer; to embezzle logomarca logotype and symbol (marketing); word and device logotipo graphic display; logo logradouro pblico, (imob.) public route lograr attain lograr demonstrar manage to prove loja de convenincia convenience store loja franca duty-free shop; duty-free trade lojista, (imob.) shopowner longitudinal, (naveg.) fore and aft lotao, (trab.) assignment; secondment lote, (de aes) tranche lote de mercadorias variadas job lot lote fracionrio odd lot lote padro normal trading unit; round lot loteamento land subdivision; real estate development loteria sweepstake loteria de prmios promotional games lucratividade earning power; profitability lucrativo, (adj.) profitable lucro profit; gain; return; earning lucro acumulado accrued profit lucro antes da contribuio social e imposto de renda profits before income tax and social contribution lucro antes das participaes dos acionistas minoritrios profit as per minority shareholder interests lucro antes do imposto de renda profit before income tax; pretax profits lucro arbitrado tax authorities determination of profits lucro bruto contribution margin; gross profits lucro cessante loss of profits; loss of business income; loss of earnings lucro contbil book profit lucro da explorao trading profit; operating surplus lucro de atividade activity profit lucro de explorao/atividade activity profit; working profit lucro do exerccio accrued at year-end lucro em suspenso retained earnings lucro estimado presumed profits lucro fiscal taxable income lucro lquido net profit lucro lquido ajustado adjusted net profit lucro lquido aps os impostos net income after taxes lucro lquido do exerccio net profit at year-end lucro lquido sobre patrimnio lquido return on investment (ROI) lucro operacional business profit lucro operacional antes dos efeitos inflacionrios operating profit before adjustment for inflation lucro operacional sobre o ativo total return on assets (ROA) lucro patrimonial equity profit lucro por ao, (LPA) earning per share lucro presumido presumed profit lucro real actual profits; real profit; taxable profit; pretax profits; book taxable income lucro retido earned income lucro tributvel taxable profit; book taxable income lucros acumulados accrued profits lucros apurados ascertained profits lucros suspensos retained earnings ludibriante misleading luvas key money m reputao bad name m-f bad faith; malicious mischief maior abertura comercial free trade maioria absoluta, (50%+1 dos votos de todos os acionistas com direito a voto) supermajority quorum maioria esmagadora overwhelming majority maioria relativa plurality vote maioria simples, (50%+1 dos presentes assemblia, reunio) simple majority mais-valia surplus value mala direta direct mail mal-administrada mismanaged malefcio ill effect malote pouch mandado mandamus mandado de busca search warrant mandado de citao writ of summons; order for service of process mandado de injuno writ of injunction mandado de intimao notification order mandado de manuteno de posse writ of possession mandado de penhora e avaliaowrit of attachment and appraisal mandado de priso arrest order; warrant of arrest mandado de representao power of attorney mandado de retificao writ of rectification mandado de segurana writ of mandamus; writ of security mandado de segurana preventivo ancillary writ of mandamus mandado judicial court order; writ mandante mandator mandar processar a concordata to order the concordata petition to be processed mandatrio, outorgado, procurador ad negotia attorney in fact; mandatary; proxy; proxy-holder mandato mandate; tenure; term of office; power of attorney; commission (services) mandato gesto term of office mandato judicial judicial power of attorney mandato mercantil commercial power of attorney; commercial power of mandate; commercial mandate manejo handling manifestao pronouncement manifestao impugnao reply manifestao rplica rejoinder; defendants rejoinder manifestao de vontade/volitivamanifestation of intent manifestar to voice (an opinion) manifestar-se a fls. X to express oneself on page X manifesto de mina mine manifest manipulao dos preos price rigging manipulador de linha line handler manobrista valet parking; parking attendant manso, (adj.) uncontested; undisturbed manter to hold manter, (uma sentena) to uphold; to affirm; to sustain manter deciso to uphold a decision manter sob custdia to hold on deposit mantido upheld manual manual manual de descrio de cargos job description manual manual de imposto de renda tax guide manual de pessoal personnel manual manual do empregado employee manual manuteno maintenance manuteno, (sentena) upholding; upkeep manuteno preventiva preventive maintenance mo-de-obra manpower; workforce; human resources; labor mo-de-obra no qualificada unskilled labor mo-de-obra qualificada skilled labor mo-de-obra semi-especializadasemi-skilled labor mapa de presena, (acionistas) shareholders list mapa de riscos ambientais risk assessment mquinas caa-nqueis e vdeo-jogos slot and video game machines marca trademark; trade name marca, (de produtos) brand marca de fbrica brand name marca de fantasia fantasy mark; fanciful mark (not fatasy mark) marca descritiva descriptive mark marca do distribuidor, (em contrato de distribuio) house mark marca evocativa evocative mark marca figurativa device mark; logo marca genrica house brand marca mista word and device mark; combination mark marca nominativa word mark marca notria well-known mark marca prpria house brand; store brand marca registrada trademark marcar to set; to schedule margem margin; yield; spread margem bruta gross margin margem de dano, (em dumping) margin of injury margem de garantia margin margem de lucro mdia cumulativa cumulative average profit margin marqueteiro marketer massa falida bankrupt estate mata atlntica Atlantic forest region matria de fato statement of the facts; facts of the case; factual matters material udio-visual visual aids material de envio do nmero de identificao pessoal pin mailers material de gasto consumables material escolar school supplies material fora das especificaes off-grade material matria-prima raw material matrcula enrollment; registration (aeronave); record (imvel/fiscal) matriz parent; parent company; headquarters meao curtesy; moiety mdia anual annual average mdia no fechamento closing average mediador mediator mediante exigncia on demand mediante protocolo against receipt mediante solicitao vista, (em matria de pagto.) on demand medicamento genrico general brand medicine medicina do trabalho industrial medicine medicina legal forensic medicine mdico do trabalho, (trab.) occupational health physician medida, (jurdica) relief medida cautelar writ of prevention (deciso); provisional measure; guarantee measure; preliminary injunction; motion for preventive relief (pea processual); precautionary motion; precautionary measure medida cautelar de antecipao de prova anticipated discovery motion medida cautelar de exibio de documentos precautionary measure for disclosure of documents medida cominatria injunctive relief medida de correo investigational administrative act medida de salvaguarda protective order medida declaratria declaratory remedy; declaratory relief medida judicial legal process; relief medida judicial de reparao remedy medida liminar preliminary injunction; temporary restraining order; restraining order medida no ortodoxa, de impactounusual step medida provisria provisional measure medidas compensatrias countervailing measures medidas de represso administrativa a infraes contra a ordem econmica antitrust measures meeiro holder by moiety meio de pagamento means of payment meio publicitrio advertising circles meio-circulante circulating medium; medium of exchange; monetary medium; money supply meios de prova evidence-finding procedures meirinho officer of the court; court official melhor esforo best-effort underwriting melhora significativa na economiadramatic economic improvement melhorar, nova verso, (software)upgrade melhores cotaes de preo most favourable pricing melhoria improvement; amelioration; enhancement (de crdito) melhorias no imvel arrendado leasehold improvements membro efetivo, (do conselho) sitting member; actual member membro em posio estratgica key personnel membro interino, (da diretoria) acting member membro permanente sitting member; actual member membro suplente, (comit, assemblia) alternate; deputy member membro temporrio acting member; substitute memorando de entendimento heads of agreement memorando de inteno memorandum of intent memria de clculo calculation chart memria de clculo rescisrio severance pay calculation record memorial brief memorial a menor underpayment memorial descritivo, (eng. civ.) specifications mensagem institucional statement message mensalista, (trab.) monthly staff mercado market mercado a prazo forward market mercado a termo forward market; futures market mercado a termo de algodo cotton futures mercado a termo de cmbio exchange forward market mercado vista cash; cash spot market mercado abastecedor provision market mercado comprador outlet; buying market mercado consumidor consumer market mercado de aes stock market mercado de balco over-the-counter market mercado de cmbio de taxas livres commercial exchange rate market mercado de capitais/ttulos bond market; capital market mercado de derivados derivatives mercado de futuros futures market mercado de matrias primas commodity market mercado de operao de longa distncia, (telecom.) toll market mercado de reposio aftermarket mercado de servios interurbanos, (telecom.) toll market mercado de ttulos bond market mercado de trabalho labor market mercado em alta, (ttulos) bull market mercado em baixa, (ttulos) bear market mercado em expanso booming market mercado externo foreign market; offshore market mercado financeiro money market mercado fsico commodities market mercado frouxo dull market mercado inativo dull market Mercado Interbancrio de Eurodlares de Londres London interbank eurodollar/eurocurrency market mercado interno domestic industry; domestic market; national market; home market; onshore market mercado paralelo black market; unnoficial market mercado promissor encouraging market mercado relevante relevant market mercado vendedor selling market mercadoria tributada levied goods mercadoria tributvel dutiable goods mercadorias goods; commodities mercados internacionais international business merchandising product placement mrito merit ms civil calendar month ms de competncia accrual month mesa presiding board mesa de renda state treasury office mesa diretora presiding officer mestre de fbrica foreman mesurice servility meta goal; objective metalrgico metal worker meteorolgico weather mtodo de anuidade annuity method mtodo de depreciao dos juros compostos compound interest method of depreciation mtodo de equivalncia patrimonial equity accounting method mtodo de escalonamento de cargos job ranking method mtodo de payback payoff method mtodo de valor presente lquidonet present-value method mtodo seqencial de desvalorizao/depreciao straight-line method of depreciation microempresa microenterprise militar to practice mnimo pago antes de colocar ao venda stop-loss order Ministrio ministry Ministrio da Cincia e Tecnologia Ministry of Science and Technology Ministrio da Economia, Fazenda e Planejamento Ministry of Economy, Treasury and Planning Ministrio da Fazenda Ministry of Finance/Federal Revenue Office Ministrio das Relaes Exteriores Ministry of Foreign Affairs Ministrio do Exrcito Ministry of the Army Ministrio Extraordinrio para Assuntos Fundirios Extraordinary Ministry for Land Administration Affairs Ministrio Pblico Public Prosecutor Office Ministro minister Ministro da Fazenda Finance Minister Ministro de Sade Minister of Health; Surgeon General (USA) Ministro do Supremo Tribunal Federal Justice of the Federal Supreme Court; Supreme Court Justice Ministro-Presidente do Supremo Tribunal Federal Chief Justice of the Federal Supreme Court minuta draft misso diplomtica diplomatic mission mix de lojas, (imob.) shop mix MLE Del. CEE 18.72 elective courses mobilirio personal assets mobilidade de pessoal personnel mobility mobilidade interna internal mobility mobilizar capital to tie up capital moo motion modelo de assinatura specimen signature modelo de garantia form of guarantee modelo til utility model modem com linha de escada dial-in modem modernizao, (obras de) renovation works modificao modification; deviation modificao da lei change in law modificao subseqente as amended moeda, (leilo) scrip moeda constante constant currency moeda conversvel convertible currency moeda de capacidade aquisitiva constante, moeda forte hard currency moeda de privatizao scrip moeda divisionria legal tender moeda estrangeira foreign currency moeda forte hard currency; strong currency moeda histrica historical cost moeda nacional domestic currency moeda podre highly devalued federal government debt moeda sonante hard cash molstia profissional professional disease; occupational disease momento timing montadora automobile industry; automaker; original equipment manufacturer (OEM) montagem de mquinas to assemble machines montagem reversa reverse assembly mora default; arrears moral psychological effect (efeito moral) moratria default fine; moratorium; standstill moratria unilateral blanket moratorium mordomia perk morosidade, marasmo no setor imobilirio slack in housing moroso/a time-consuming mossa, (naveg.) dent motivao motivation mvel embutido built-in mover uma ao to bring an action against movido a gs gas-fired movimentao, (de carga) handling movimentao, (de conta) account transactions; account activity movimentar to make withdrawals; use; manage (an account for another); to transact; to operate movimento de dbito/crdito entries movimento de recursos turnover of funds movimento dirio contbil daily turnover movimento financeiro da sociedade financial turnover of a company muambeiro shuttle trader mudana de nome change of title (patents) mudana de produto product changeover mudana de sede change in address of the corporate headquarters mudana organizacional organizational change mudar to shift muita satisfao it is a distinct pleasure muito menos let alone multa fine; penalty multa compensatria compensatory fine multa contratual contractual penalty multa contratual prefixada liquidated damages multa de atraso late fine multa de mora late payment fine multa de ofcio voluntary penalty; ex-officio fine multa exemplar exemplary damages multa no compensatria pecuniary fine multa normativa por X pertinent fine due to X multa pecuniria monetary penalty multa penal punitive fine multa por infraes fiscais tax fine multa punitiva punitive fine multi-facetado many-sided muro divisrio, (imob.) the wall that separates the property from mutao, (contab.) change mutaes patrimoniais equity changes mtua de magistrados magistrates pension funds mutuante creditor; lender muturio borrower; debtor mtuo loan mtuo de numerrio cash loan n.g. nossos grifos emphasis ours na espcie in this case na fbrica ex factory na forma de artigos on articulated pleading na melhor forma de direito pursuant to law na mina ex mine na plantao ex plantation na proporo das aes ratably to the shares na qualidade de sucessora por incorporao as successor by incorporation na usina ex mill nada consta nothing on record no aplicvel not applicable; inapplicable no cabido, incabido frivolous no circulante non-current no conhecer o recurso not accepting the appeal for trial no conhecido, (recurso) not acceptable for review no consta dos autos it does not show on the records no conveniente undesirable no exigvel evergreen no h comentrios a fazer no comment applies in this respect no provimento denial no realizvel, (adj.) nonaccruing; nonperforming no se aplica inapplicable no ser da competncia de to have no power to act no tecido nonwovens no-interferncia non-disturbance nas reas de, (contab., auditoria)in the fields of nas clusulas contratuais in the contractual relationship natureza kind natureza da operao classification of the transaction natureza do contrato type of contract natureza do(s) documento(s) kind of document(s) natureza jurdica legal nature; legal classification navio, (M/S) M/S (motor ship) navio com carga lquida, (M/T) M/T (motor tanker) navio com carga seca, (M/V) M/V (motor vessel) navio de carga geral liner navio graneleiro bulk carrier navio mercante, (naveg.) cargo ship navio para minrios e petrleo, (o/o) o/o (ore/oil carrier) navio para transporte de veculosroll on/roll off ship navio-tanque tanker necessrio ou conveniente necessary or advisable necessidade de consecuo de objetivos need of achievement necessidade de treinamento training need negar withhold (consent) negar regncia fail to uphold negativa de opinio disclaimer of opinion; adverse opinion negativa de vigncia denial of effectiveness negligncia negligence negligncia grave gross negligence negligenciar atribuies to be derelict in ones duties negligente, (adj.) derelict negociao negotiation; trading; bargaining negociao casada tying negociao coletiva collective bargaining negociao de dvida debt workout negociao justa fair dealing negociar to transact; to negotiate negociar aes / commodities to trade in stock / commodities negcio transaction; deal negcio a prazo time transaction negcio casado back-to-back transaction negcio em bases comutativas arms length transaction negcio em desenvolvimento work in progress negcio ilcito crooked business negcio jurdico juristic act negcio simulado sham transaction negcio simultneo back-to-back transaction negcios business dealing negrito bold type negro de fumo carbon black nexo causal causation; chain of causation; causal relation nexo de causalidade chain of causation nicho de mercado market niche nvel seniority; level nvel educacional educational level no armazm ex warehouse no armazm de atracao ex dock no estado em que se encontra as is no futuro, mais cedo ou mais tarde eventually no limite do necessrio on an as-needed basis no mrito on the merits no valor de worth nome comercial registered name; trade name nome fantasia fanciful name; trade name nome vulgar common name nomeao appointment nomeao autoria third-party practice nomear to appoint nomenclatura brasileira de mercadorias, (NBM) Foreign Trade Tariff; Brazilian Customs Tariff nomenclatura de mercadorias foreign trade classification norma rule norma ambiental environmental standard norma de contabilidade accounting standard; accounting principle; fundamental accounting concepts norma de direito material rule absolute norma legal principle; norm norma programtica general rule of law norma pblica public policy normas contra insider dealing, (i.e, negociao privilegiada) anti-insider dealing normas de boa vizinhana good-neighbor policy normas de pessoal personnel norms normas de regulamentao comercial trade regulation rules normas de segurana safety guidelines nos melhores termos da lei pursuant to law nos termos da legislao ordinria (at) common law nos termos da lei by operation of law nos termos de, (artigo/clusula) under nossos grifos n.g. emphasis ours nota autorizada para divulgao na imprensa press release nota bancria bank note nota colateralizada collateralized floating rate note nota de cobertura cover note nota de consignao consignment note nota de dinheiro bill nota de exportao garantida secured export note nota de venda sales ticket nota explicativa, (contab.) note; footnote; explanatory note (bal.) nota explicativa s demonstraes contbeis explanatory note to the accounting statements nota fiscal invoice; bill; combined invoice and bill of lading nota fiscal fria sham invoice nota fria bogus receipt nota garantida a juros flutuantes collateralized floating rate note nota promissria promissory note; commercial paper nota promissria com cupom fixofixed rate note notrio pblico notary public notcia release notcia de converso conversion notice notificao notice; process notificao cartorria notice via registry office notificao civil preliminary judicial notice notificao de saque notice of withdrawal; notice of drawing notificao extrajudicial extrajudicial notification notificao fiscal de lanamento de dbito NFLD tax delinquency notice notificao judicial summons; court notice notificar, no mnimo com X dias de antecedncia to give not less than X days prior notice to nova manifestao, (autor) plaintiffs reply to X nova manifestao, (ru) defendants reply to X nova sistemtica, (de imposto) new assessment method novao novation; renewal novos fundos fresh funds nua propriedade bare ownership; beneficial ownership ncleo core nulidade defeasance; annulment; voidability; to be considered null and void; procedural error nulo e sem efeito null and void nulo, sem valor null and void nmero de ordem running number nmero de processo index number nmero total de empregados/funcionrios headcount o acima exposto the foregoing o acusado (the) accused (penal) o comprador paga pela mercadoria e pelo frete, (c.a.f.) C. and F. (cost and freight) o disposto acima the foregoing o juiz deu-se por suspeito para examinar o caso the judge has recused himself from the case o pedido foi indeferido the application was refused o que contraria uma questo de direito perverse verdict o que for maior the greater of o x da questo the gist of the matter objetivar with a view to; intended to; seeking to objetivo objective objetivo a curto prazo short-range objective objetivo a longo prazo long-range objective objeto object; purview (social); subject matter (contrato); purpose objeto da matrcula n X, (imob.) which is described in record No. X objeto deste contrato contemplated by this agreement objeto e p purpose and status objeto social corporate objective; corporate purpose oblao oblatio obra de adequao fit-out obra original works of authorship obrigao liability; bond; obligation; security obrigao contratual contract obligation obrigao de fazer affirmative covenant; positive covenant obrigao de no fazer negative covenant obrigao de venda conjunta drag-along provision obrigao fiduciria fiduciary duty obrigao garantida secured bond obrigao permitida permitted security obrigao vlida binding obligation obrigaes dues; covenants obrigaes com coupon, (de debntures) coupon bonds obrigaes de colocao pblica a taxas de juros flutuantes publicly issued floating rate notes obrigaes de S.A., (debntures no Brasil) corporate bonds obrigaes diversas sundry obligations obrigaes do tesouro treasury bonds obrigaes e compromissos undertakings and commitments obrigaes fiscais tax liabilities Obrigaes Reajustveis do Tesouro Nacional, (ORTN) readjustable national treasury bonds obrigaes remuneradas interest bearing obligations obrigaes trabalhistas e sociais labor and social security obligations obrigaes vencidas arrears obrigada obligor obrigar to be binding upon; bind obrigar-se, (a) to agree; undertake; to covenant obrigatoriedade obligation to obrigatrio, (adj.) binding; mandatory; compulsory observaes remarks; observations observado o desgaste natural normal wear and tear excepted observar, respeitar to comply with obstar to bar obteno, (seguros) procurement obter indenizao to recover damages ocupacional on-the job ocupar os noticirios to be in the news oferecer defesa to raise all defenses oferecer menos to underbid oferta de aquisio de controle takeover bid oferta de compra ou venda bid and asked (price) oferta de trabalho job offer oferta e demanda supply and demand oferta e procura supply and demand oferta firme com preo fechado closed bid oferta global de ttulos global equity offer oferta livre de responsabilidades open bid oferta para compra de aes tender offer; flotation oferta primria de aes primary offer oferta primria, colocao primria de ttulos initial public offering (IPO) oferta pblica public offering oferta pblica inicial initial public offering (IPO) oferta pblica para aquisio de controle takeover bid ofertante offering company oficial das execues fiscais estaduais state tax collection office oficial de gabinete office clerk oficial de justia officer of the court; court official oficial de registro register of deeds oficial maior deputy clerk; deputy notary public; head clerk ofcio official letter; profession ofcio circular directive release ofcio do registro de distribuio distribution registry office ofcio requisitrio court order for provisions for payment in ones annual budget oficioso, (adj.) unofficial oitiva oral testimony; hearing omisso de receita failure to report income; unreported income omisso de renda failure to report income omitir-se fail to make progress onerar, (vb) to encumber; to burden oneroso onerous nus lien; burden; encumbrance; exposure nus eqitativo equitable lien nus real in rem guarantee; possessory lien opo option opo coberta covered position opo de compra de taxas de juros cap (hedging) opo de compra e venda de mercado e venda posterior por preo maior ou menor quando o comprador exerce o direito de opo straddle; put-and-call opo de compra, opo de compra de aes call option; purchase option; facility purchase opo de venda de taxas de jurosfloor (hedging) opo de venda, opo de venda de aes put option opo descoberta naked position opo irrevogvel para entrega futura call opo para excesso de subscrio over-allotment opcionado optionee opcionante optionor operao operation; transaction (negcio) operao 63 63 loan transaction operao a termo put transaction operao vista cash market; cash transaction; spot transaction operao ativa lending operao ativa e passiva banking transaction operao casada straddle; back-to-back operation; lending and fund-raising operao compromissada conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (Stock Exch.) operao consorciada syndicated transaction operao de aquisio de mercadorias para simultneo fornecimento a terceiros back-to-back transaction operao de cmbio exchange transaction operao de carregamento loading operao de cobertura hedge operao de financiamento de vendas vendor credit transaction operao de swap swap agreement operao em prego floor trading operao entre partes independentes arms length transaction operao lastreadas em ttulos asset-backed transaction operao passiva fund-raising operao regional, (dentro do mbito regional/estadual), (telecom.) local access transport area (LATA) operao regional para regional, (interestadual), (telecom.) intraLATA (interLATA) operao simblica de cmbio symbolic operation of exchange; nominal exchange dealing operao trancada locked deal operao travada locked deal; locked-in deal operaes futuras futures operador floor trader operador de bolsa floor broker; pit broker operador de chamada de longa distncia, (interestadual), (telecom.) long distance carrier (LDC) operador de longa distncia, (telecom.) toll carrier operador especial, (Stock Exch.) specialist operadora de cmbio exchange dealer operadora de servios interurbanos, (telecom.) toll carrier operar to carry an account operar seus negcios affairs operar uma conta to deposit and withdraw money; to transact an account; to apply transactions to an account operrio blue-collar (worker) oponente adverse party oponvel, (contra) good as regards opor to oppose; to deny; to invoke; to claim opor embargos declaratrios to file a motion for declaratory judgment oportunamente in due course; timely oportunidade de trabalho job opportunity oportunista, (com.) free-rider oposio opposition oposto por filed by optar pelo controle to elect to control optar, decidir, resolver to elect ora existente currently in existence ora ou doravante existente both current and future oramento budget; quotation; estimate oramento de caixa cash budget oramento de capital capital budget ordem condicional, (derivativos) contingency order ordem de cessao cease-and-desist order ordem de pagamento money order ordem de saque vista sight draft ordem de saque, saque, (papis)draft ordem do dia agenda ordem econmica economic order; economic policy ordem em operaes futuras order for futures ordem judicial court order ordem permanente, (derivativos) standing order ordem pblica public policy; principle of law and order; public order ordenao structure ordenado salary; earnings ordenamento adjetivo civil civil procedural law ordenamento jurdico system of laws ordenamento legal legal system organismo transgnico genetically modified organism (GMO) organizao em constante estado de aprendizado, (markt.) learning organization organizao formal formal organization organizao informal informal organization organograma organization chart rgo, (adm.) agency rgo de administrao administrative body rgo de auto-regulamentao self-regulatory agency rgo de classe bargaining unit rgo de defesa da concorrnciaantitrust agency rgo expedidor issuing body rgo governamental government body; agency; department rgo judicial judicial entity rgo julgador tribunal rgo jurisdicional judiciary body rgo ou entidade governamental governmental body or agency rgo, entidade, (tipo) agency rgo, repartio, departamento, (partes) body orientao policy; guideline; advice; ruling orientao escrita written disposition orientao legal legal advice orientao vocacional vocational guidance orientador, (de tese) supervisor origem provenance origem dos recursos source of funds oriunda, decorrente, em funo brought about oriundo de arising out of otimizar to facilitate ou no vel non outorga uxria wifes consent outorgada cessionria grantee assignee outorgada credora grantee creditor outorgada hipotecria grantee mortgagee; creditor outorgado attorney in fact outorgante principal; grantor outorgante concedente grantor assignor outorgante devedora grantor debtor outorgante hipotecante grantor mortgagor outorgar to grant outras despesas/receitas no operacionais other nonoperating expenses/income outras receitas/despesas other income/expenses outros contratos a realizar other pending contracts outros crditos other credits outros dbitos other liabilities outros resultados operacionais others operating results ouvir previamente to consult with... P. Deferimento request grantal; we request the granting of the above; granting requested p.l.c. public limited company P.R.I., (Publique-se, Registre-se, Intime-se) Publish, Register, Notify pacificamente willingly pacfico, (adj.) peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence) pacote turstico package tour pacto adjeto addictional clause pacto ante-nupcial antenuptial agreement; premarital agreement pacto comissrio agreement of forfeiture pacto de retrovenda buy-back agreement pacto, ajuste agreement; covenant; settlement; arrangement; adjustment padro de valor monetrio standard of value padres de desempenho criteria of performance padres de produo standards of production pagador principal principal obligor pagamento payment pagamento a destempo untimely payment pagamento a maior overpayment pagamento a menor underpayment pagamento vista immediate payment; cash consideration pagamento antecipado accelerated payment; prepaid expense pagamento antecipado de exportao, (securitizao) export prepayment arrangement pagamento aps o vencimento payment in arrears pagamento contra entrega cash on delivery (COD) pagamento contra entrega, (COD) cash on delivery (COD) pagamento de imposto a menor deficiency pagamento em carteira payment at the bank pagamento em espcie payment in kind pagamento inicial down payment pagamento integral payment in full pagamento no vencimento final payment on the final due date pagar, (vb) to surrender; to pay; to settle pagar a mora pay all defaulted amounts pagar antecipadamente to prepay pagar direitos alfandegrios to clear through customs pagvel payable paging, (telecom.) paging pago aps o vencimento payable in arrears pas altamente endividado heavily indebted country pas em desenvolvimento less developed country (LDC) pas membro, (de tratado) treaty country Palcio do Governo Governors Mansion (estadual); City Hall (municipal) palestra lecture pantanal wetlands papagaio, (letra de favor) accomodation note papel debt security papel de primeira linha prime note papel gerencial managerial role papel moeda legal tender; paper money papel ofcio legal-size paper papelo paperboard para constar for the record para fins de for purposes of para no dizer not to say para que no haja dvidas for avoidance of doubt para todos os fins for all intents and purposes para vigorar em effective upon paraestatal quasigovernmental entity parafiscal, (adj.) social insurance paraso fiscal tax haven paralegal, (subst.) paralegal assistant; paralegal aide paralisao, (de obras) stoppage paralisao do trabalho work stoppage paralisar, (aeronave) to ground parmetros guidelines; directives; standards; requirements; models; benchmark (finance) parceiro comercial business partner parcela a deduzir deductible parcela com vencimento vista one lump sum parcela de preo tranche parcela depositada escrowed portion parcela semestral semi-annual instalment parcela nica bullet payment; lump sum; single payment parcela, prestao installment; tranche; lot parcelas legais, (trab.) severance pay items/elements parecer opinion; technical report (M&P); award parecer contrrio, voto contrrio, voto vencido adverse opinion; dissenting opinion; disclaimer of opinion parecer de orientao practice bulletin parecer do Ministrio Pblico opinion of the Public Attorneys office parecer dos advogados da tomadora opinion of general counsel to borrower parecer dos advogados do agente e dos bancos opinion of counsel to the agent and the banks parecer dos auditores audit report parecer dos auditores independentes accounting firm report parecer normativo normative opinion parente afim in-law parente colateral collateral kin pari passu, (em igualdade de condies) pari passu paridade cambial exchange parity paridade de moedas currency swap parquet public prosecutors office parte party parte beneficiria founders share; participation certificate; receiving party parte contrria adverse party parte contratante party hereto; contracting party parte de retorno transfer costs for court-to-court remittance parte denunciada lide, litisconsorte impleaded party parte divulgante source party parte em litgio litigant parte ilegtima party without standing to sue parte inadimplente breaching party parte inadimplida non-breaching party parte indenizada indemnitee parte indenizante, parte indenizadora indemnitor parte lesada aggrieved party; injured party parte perdedora defeated party parte prejudicada aggrieved party parte relacionada related company parte vencedora prevailing party parte vencida losing party partes da sentena ou acrdo parts of the decision; summary of the events of the trial fundamentals; basis for the decision; the verdict itself participao interest; stake; holding participao acionria ownership interest participao em empreendimento de lazer vacation ownership participao em empresas controladas interest in controlled companies participao estatutria de diretores bonus grant participao indivisvel undivided interest participao no mercado market share participao nos lucros profit sharing participao patrimonial equity stake participao por incentivos fiscaisinterest under tax incentives participao registrada registered stockholding participao societria corporate interest; equity interest; quotaholding participaes de minoritrios minority interest partilha apportionment partilha de bens apportionment of assets; estate settlement pasmem! believe it or not! unbelievable as it may seem; mirabile dictu passageiro principal; participant (bolsa) passar por, agentar to undergo passvel de likely to passvel de cobertura, (mercado de futuros) to be hedged passivo liabilities passivo circulante current liabilities passivo circulante, passivo exigvel current liabilities passivo descoberto unsecured liabilities passivo e obrigaes liabilities and obligations passivo exigvel current liabilities passivo fictcio offset liabilities passivo por prescrio normativa, (telecom.) regulatory liability passivo real actual liabilities pasta bsica unrefined cocaine patrimnio heritage; equity including assets and liabilities patrimnio, (sociedade) assets and liabilities; assets; holding patrimnio humano human asset patrimnio lquido net equity; net worth; shareholders equity, stockholders equity (S.A.); owners equity (Ltda.) patrimnio mundial world heritage site (UNESCO) ptrio poder parental power; paternal power patrocinadora issuer; drawer paulatinamente slowly but surely pauta trial docket pauta de casos, ementa de sentena, lista de decises docket pauta para julgamento trial docket pavimento story PBX, (telecom.) private branch exchange (PBX) pea processual procedural document pea vestibular complaint; initial petition peas processuais procedural documents; petio inicial: plaintiffs complaint; contestao: defendants answer; rplica: plaintiffs reply; manifestao rplica: defendants rejoinder to ...; nova manifestao (autor): plaintiffs reply to...; nova manifestao (ru): d peculato embezzlement peculiaridade special feature peclio gratuity; (INPS) savings fund; time savings account pedido motion; application; order; complaint; plea; prayer pedido de amostras pagas sample order; trial order pedido de assistncia litisconsorcial filing as co-parties claim pedido de concordata request for debt rehabilitation proceedings pedido de cotao, (EUA) inquiry; invitation to tender pedido de deferimento request for granting pedido de desistncia de registrorequest for waiver of registration pedido de extino do processo motion for dismissal pedido de falncia petition in bankruptcy pedido de garantia bond application pedido de habilitao processualprocedural qualification claim pedido de indenizao claim pedido de julgamento sumrio motion for summary judgment pedido de outorga, (telecom.) granting request pedido de patente desdobrado application for continuation in part pedido de reconsiderao de certificado de registro request for reconsideration of registration certificate pedido de registro registration form pedido de registro de investimento application for investment registration pedido de registro de marca trademark application pedido de registro de patente patent application pedido de rejeio da ao motion to dismiss pedido de reviso, (Dir. Proc.) plea in abatement pedido em carteira firm order pedido em contrrio counterclaim pedido recebido como claim held as pedir a palavra to request the floor pedir concordata to file for chapter 11 workout peita, suborno bribery pena sentence; setence to pay pena convencional agreed penalty pena criminal criminal penalty pena de deteno imprisonment pena de perdimento confiscation; seizure pena de recluso solitary confinement pena de revelia de confisso penalty of judgment in absentia pena mais leve less severe penalty penal criminal; penal pendncia loose ends pendncia judicial pending case; pending litigation penetrao, (marketing) strong presence penhor lien; pledge; collateral; mortgage penhor agrcola rural pledge penhor cedular pledge of credit instruments penhor cedular de primeiro grau first lien penhor de aes share escrow penhor legal distress; distraint penhor mercantil commercial lien; commercial pledge penhor rural rural pledge; rural lien penhora attachment; seizure penhora judicial judgment lien; attachment penhora pr-judicial prejudgment attachment penhorado, (subst.) distrainee; lienee penhorador(a) distrainor; lienor penso dole penso alimentcia alimony; support payment penso ou aposentadoria pension or retirement pay penso por morte surviving spouse pension pensionista, (de casa de penso)boarder percentual de participao sobre o capital social percentage of interest in corporate capital percurso voyage perda auditiva induzida por rudo, (PAIR) hearing loss disease caused by noise perda de objeto, (ao) lack of grounds perda monetria purchasing power loss perdo de dvida debt forgiveness perdas e danos losses and damages perdas ou lucros por oscilaes cambiais exchange losses or profits perder a votao to be outvoted perecimento perishment; destruction; termination; forfeiture perecimento de investimento termination; extinction perempo, precluso estoppel perfeito estado de uso, habitabilidade e funcionamento perfect condition of use, occupancy and operation pergaminho exordial exordium percia expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal) percia judicial court expert investigation percia tcnica technical expert investigation periculosidade risks periculosidade e segurana health and safety periculum in mora ineffectiveness resulting from possible delay perimetral belt parkway periodicidade frequency; timing perodo base, (IR) tax year perodo competente/de competncia accrual period perodo de amortizao repayment period perodo de aquisio, (frias) acquisition period perodo de carncia grace period; lock-up period; waiting period perodo de compensao de cheques float perodo de concesso, (frias) granting period perodo de descanso rest period perodo de disponibilidade availability period perodo de experincia probationary period; trial period perodo de franquia grace period perodo de fruio eligibility period perodo de inao standstill perodo de juros interest period perodo de permanncia, (investimentos) lock-up period perodo de prorrogao rollover period perodo de validade currency of the agreement perito expert; expert consultant perito de avaliao valuation expert perito de avaria average adjuster perito de contabilidade auditor perito judicial court expert; court-appointed surveyor permanncia, (alm do prazo), (imob.) holdover permanncia, (de pessoa) presence permanente permanent assets permisso de lavra garimpeira informal mining reserve area permissionria authorized entity; licensee (Stock Exch.) permissionria plena, (Stock Exch.) lessee; licensee permissionrio permittee permitir to enable permuta exchange; swap permuta de espao publicitrio exchange of advertising space permutvel exchangeable pernicioso, (adj.) pernicious pernoitar to overnight; to stay over night perseguio stalking persistir, perdurar endure personalidade jurdica corporate entity; legal identity; legal personality; corporate personality perspectiva prospect perspectivas artsticas do empreendimento, (eng. civ.) artists' renderings perspectivas so encorajadoras prospects are bright pertencente pertaining to pertences, bens appurtenances; effects pesca artesanal manual fishing peso lquido legal legal net weight pesquisa survey; exploration (oil) pesquisa de atitude attitude survey pesquisa de mercado market research pesquisa de opinio opinion survey pesquisa de pessoal personnel research pesquisa e explorao exploration and development (or production) pesquisa mineral exploration pesquisa salarial salary survey; wage survey; compensation survey pessoa de direito pblico governmental entity pessoa fsica individual; natural person; person pessoa jurdica body corporate; legal entity; legal person; corporate entity pessoa jurdica subsidiria subsidiary body corporate pessoa natural individual; person pessoal administrativo back office pessoal de escritrio clerical personnel pessoal de manuteno repairmen pessoal temporrio temporary personnel petio petition; plea; claim; complaint; pleading (dir. proc.) petio em equidade bill in equity petio explicativa de capitalizao de emprstimo explanatory letter regarding loan capitalization petio inicial, (autor) complaint; plaintiffs complaint; statement of claim petitrio complaint pignoratcio being secured by collateral pirataria piracy pirateado illicitly reprinted or reproduced; reverse-engineered PIS repique additional PIS piso salarial minimum wage for the category; wage floor plgio, (dir. autoral) plagiarism; passing-off planejamento a curto prazo short-run planning planejamento a longo prazo long-run planning planejamento de carreira career planning planejamento organizacional organizational planning planejamento sucessrio estate planning planilha chart planilha de pagamento payment chart plano, (de) This is the first phase of the two-phase judicial procedure: (1) settlement of anything pending regarding the case; and (2) judgment on the merits plano coletivo group plan plano comercial business plan plano de aposentadoria retirement plan plano de cargos e salrios job and salary administration plan plano de crise contingency plan plano de imobilizado capital investment plan plano de incentivos incentive plan plano de manejo florestal de rendimento sustentvel sustainable forestry development plan plano de opo de aquisio de aes stock option plan plano de penso pension plan plano de previdncia welfare plan plano de remunerao compensation plan plano de sade health care plano de sugestes suggestion plan plano diretor directive plan plano empresarial multiemployer plan plano salarial salary plan planta, (rede) telefnica, (telecom.) telefone plant planta baixa, (arquit.) birds eye view; ground plan planta do local site plan planta em perspectiva, (eng. civil)rendering plastificado, (documento) laminated plataforma MIPS em tempo real real-time MIPS platform plataforma mvel movable platform plataforma petrolfera offshore rig pleiteada claimed (not necessarily disputed) pleitear, (vb) to plead; to demand; to claim pleitear a quebra da r to petition that the defendant be adjudicated bankrupt pleito pleading plena, rasa full; complete plenrio full bench; full session; plenary session pleno full-fledged; mid-level pleno vigor e efeito full force and effect plurianual multiyear poder aquisitivo purchasing power poder executivo executive branch poder executivo federal federal executive branch poder expropriante condemning authority poder judicirio judiciary branch poder legislativo legislative branch; the Congress poder liberatrio purchasing power poder pblico public authorities poder pblico federal federal authorities poderes authority polmico controversial polcia cientfica police lab poltica policy poltica de admisso hiring policy poltica de metas de inflao inflation targeting policy poltica de rdeas curtas/controleshort-leash policy poltica de vendas sales policy poltica fiscal fiscal policy poltica monetria monetary policy poltica nacional de saneamento national sanitation policy poltica organizacional organization policy poltica salarial wage policy polo de atrao magnet ponderar weight (matem.) ponta de estoque end-of-line product ponta de gndola dump display ponto de converso, (de ttulos em aes) conversion point ponto de equilbrio break-even point ponto de equilbrio de caixa cash break-even point ponto de venda sales outlet; point of sale (imob.) ponto de venda a varejo retail outlet ponto-base base point (b.p.) ponto-chave key point pontualmente on time populoso populous por ao ou omisso by commission or omission por conseguinte, fica acordado como segue now, therefore, it is hereby agreed as follows por conta e em nome de for the account and on behalf of por conta e ordem de for the account and at the order of por conta prpria, (e de terceiros)for its own account (and on behalf of others) por convocao at the call of por dependncia by reference por diferena by difference por em risco endanger por encomenda custom-made; customized; to order por equiparao a by analogy with por estarem assim justos e contratados in witness whereof pr fim a uma associao terminate a joint venture (to) por fora do qual by which por meio do qual by which por ordem de behest (at the behest of) por portador by messenger por prazo indeterminado with no final term por procurao by proxy por quem de direito by the authorized party por quem quer que seja whomever poro, (naveg.) hold porcentagem aproximada more or less percentage (MOLOO) porcentagem do resultado contingency fee porta-cartes personalizados card carriers portador bearer; holder portaria ordinance portaria interministerial joint ministerial ordinance porte carriage porte pago postage prepaid porto de carregamento loading port; loadport porto de embarque port of loading; port of embarkation ps-balano subsequent (in actting) posio standing; position posio vista cash market position posio atual case status posio coberta covered position posio comprada bidding position; long position posio de caixa cash position posio em aberto open position posio final, (contab.) closing balance posio inicial, (contab.) opening balance posio lanadora short sale posio titular bidding position posio vendida short position; sale position; to sell short; short sale, short selling; selling short posicionamento interno de pessoal placement posicionar to take a stand posse investiture; possession; qualification (diretor) posse legtima, mansa e pacficalegitimate, peaceable and uncontested possession posse mansa e pacfica uncontested title to; quiet possession posseiro squatter possibilidade jurdica cause of action possuidor em boa-f holder in due course possuir intimidade com to be familiar with possuir poderes e competncia to have authority postecipadamente in arrears postecipado in arrear posterior, (adj.) afterall posto tellers booth posto de atendimento eletrnico, (Banco 24 horas) automatic teller machine; automatic teller posto de servio service station posto fbrica at factory posto fiscal tax service office posto no destino free delivered postulao request ps-venda aftermarket pouco antes shortly before poupana savings poupana a prazo fixo time savings account praa auction; public auction; trading area; venue; marketplace; site praceamento sale by auction prtica comercial enganosa deceptive business practice prtica de preo mnimo, (em dumping) undercutting praticar todos os atos to make all appropriate action prazo term; time frame; time limit; currency; interval; stated period; appointed day; timing; period prazo de carncia grace period; waiting period prazo de decadncia term of loss of procedural right prazo de entrega time of delivery; delivery time; lead time prazo de negociao, (antes de uma greve) cooling-off period prazo de permanncia lockup (investment) prazo de prescrio limitation period; prescriptive period prazo de validade de aprovao term of validity of approval prazo de vencimento term prazo de vigncia term of effectiveness; period of validity prazo indeterminado unlimited; open-ended prembulo introduction precatria letter rogatory precatrio special judicial order; payment notice to government; unbacked government securities; writ of payment precedentes precedents preceito cominatrio seeking an injunction precluso estoppel; preclusion preo price preo ao par price equal to par preo de capa list price preo de compra bid price; purchase price preo de cotao entre operadores dealer-to-dealer asked price preo de emisso, (de aes) issue price (for the shares) preo de exerccio, (opo) strike price preo de exportao construdo constructed export price preo de referncia, (em dumping) linking price preo de tabela list price preo de transferncia transfer pricing (for tax purposes) preo de venda ask price; sale price preo de venda mdio average sale price preo global de compra aggregate purchase price preo justo de mercado fair market value preo lquido de venda net sales price preo mximo ceiling price preo mdio ponderado weighted average price preo mnimo, (em leilo) upset price (US); reserve price (GB) preo normal normal price preo total, certo e ajustado total, certain and agreed price preo unitrio per unit price pr-contrato preliminary contract preos dos bens leiloados puffer pr-datado post dated preencher declarao de renda to file a tax return prefacial introduction to complaint prefacialmente prima facie Prefeitura local government authority; municipality; prefecture Prefeitura Municipal City Hall (lugar) preferencial prime prefixar to prefix pr-forma, (s.) preform prego, (na Bolsa de Valores) big board; floor; trading session; trading floor; pit; market floor; regular trading hours session; trading (day) prejudicado aggrieved; invalid; adversely affected; not applicable prejudicar, (vb) to adversely affect; to jeopardize; to impair; to prejudice; conflict with prejudicial, (subst.), (contencioso)pre-judgment prejuzo loss; damage prejuzo acumulado accrued loss; deficit prejuzos emergentes actual damages; compensatory damages prejuzos especulativos consequential losses prejuzos fiscais tax losses; net operating losses (NOL) prejulgados interpretations preliminar de prescrio argument, in preliminary phase of case, that statute of limitations has expired preliminar sustada pelo juiz preliminary arguments raised by the judge preliminares, (ao judicial) preliminary; preliminary allegations (autor); preliminary arguments (ru) preliminarmente preliminarily prmio incentive prmio de permanncia reward for employment period prmio de reembolso refund premium prmio de seguro de crdito risk premium premissa premise; requisite; background statement (em contratos) premissas witnesseth preparao em massa bulk preparation preparar, (contas) to draw up preposto representative prequestionamento preliminary allegations pr-requisito condition precedent prescrever to become time-barred prescrio lapse; barred; statute of limitation prescrio intercorrente interim statute of limitations prescrito barred by law; the statute has run Presidncia Office of the President; presidency Presidente chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa); Honorable Speaker o Presidente da Assemblia Legislativa Speaker Presidente do Banco Central Governor Presidente do Comit Executivo president of the executive committee Presidente do Conselho Diretor, (agncias governamentais) chairman of the directive committee presidente do sindicato union leader Presidente do Tribunal chief justice presidente interino president pro tempore presidir a reunio to take the chair presses de maiores gastos spending pressures pressuposto assumption; prerequisite pressuposto processual procedural requisite prestao installment; provision (fornecimento) prestao alimentcia payment of support prestao de assistncia tcnica rendering of technical assistance; servicing prestao de contas accounting prestao de fiana rendering of surety/guarantee/bond; putting up of bail prestao de garantias, fianas ou avais tendering of guarantees, sureties or aval guarantees; collateral prestao de servios services agreement prestao de servios de rede corporativa de pessoas jurdicas corporate networking services (telecom) prestao do arrendamento rent payment prestao jurdica/jurisdicional relief prestao simblica nominal consideration prestador de servios freelance worker; provider; service renderer prestar cauo to post bond (mandato) prestar compromisso to affirm; to make affirmation; to swear in prestar contas a to account to prestar fiana, (priso) to put up bail prestar garantias to post bond prestar juramento to swear an oath; to take an oath prestar servios de transformaoto toll manufacture presuno juris tantum rebuttable presumption pretenso claim pretenso so-called preterido passed over pretor justice of the peace pretrio excelso supreme federal court prevaricao malfeasance (in office) preveno de acidentes accident prevention prevento, (Juzo) prevention prever, (vb) to set forth; to establish; to provide for previdncia privada pension fund; private pension fund previdncia social social security previdencirio, (subst.) social security officer prvio preliminary previso forecasting previsvel predictable previsto antecipated (date ... for) primeira classe, (de) preeminent; prominent; prestigious; cutting-edge primeira linha, (de) class A (bank); first-tier (bank) primeiro aditivo ao acordo de acionistas first addendum to the shareholders agreement primeiro conselho de contribuintes first taxpayers council primeiros socorros first aids primordial overriding principal devedor primary debtor principal pagador primary obligor princpio da autoridade do vencimento early maturity rule princpio da fonte produtora de renda source basis princpio da hierarquia das normas preemption of laws principle princpio da legalidade lawfulness principle princpio da no cumulatividade cumulative remedies (contractual clause); non-cumulative taxes principle (tax) princpio da razoabilidade rule of reason (antitrust) princpio da recepo acceptance doctrine princpio da subsidiariedade principle of subordination princpio de universalidade taxed on worldwide income princpio do contraditrio adversary system princpios contbeis accounting principles princpios contbeis geralmente aceitos generally accepted accounting principles princpios de contabilidade geralmente aceitos generally accepted accounting principles prioridade pela ordem de registro, (Bolsa de Mercadorias Eletrnica) time priority priso administrativa imprisonment ordered by an administrative authority priso albergue goal lodgings; jail lodgings priso domiciliar house arrest priso preventiva preventive detention priso simples detention privar de to deprive of privatizao privatization privatizao abrangente pervasive privatization privilgio martimo maritime lien privilgios, (clusula) benefits pro labore estimated self-employment income; compensation paid to senior management pro soluto, (pagamento) settlement pro solvendo, (para solver) to pay probabilidade de xito chances of success probatrio, (adj.) probational procedncia provenance procedente valid; logical; justified procedimento procedures; course of conduct procedimento arbitral arbitration procedimento cautelar injunctive relief procedimento de admisso hiring procedure procedimento de inexigibilidade waiver procedure procedimento de praxe ordinary proceedings procedimento sumarssimo summary proceedings processamento further development processar, (vb) to sue; to prosecute; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution processo administrativo administrative proceedings processo cautelar provisional proceedings processo comum standard proceedings processo de admisso hiring process processo de arrolamento simplified probate proceedings processo de concordata concordata proceedings processo de conhecimento prejudgment phase processo de dispensa de licitaobidding waiver processo de execuo execution proceedings; enforcement proceedings; execution suit processo de jurisdio voluntriaex-parte proceedings processo do jri jury proceedings processo especial special proceedings processo falimentar bankruptcy proceedings processo fiscal tax claim processo gerencial management process processo judicial court suit; legal proceedings; proceedings processo n case No. processo ordinrio cognitive proceedings; regular proceedings processo sumrio summary proceedings processo trabalhista labor suit processos judiciais ou administrativos actions or proceedings processual, (adj.) procedural processualista expert in civil or criminal procedure procura demand procurao power of attorney; proxy procurao em causa prpria power of attorney with an in rem propriam clause procurao indeterminada durable power of attorney procurador, (ou bastante procurador) attorney-in-fact procurador ad judicia attorney at law procurador ad negotia attorney in fact procurador da Repblica federal government attorney procurador da Unio public prosecutor procurador de justia public prosecutor procurador do estado state attorney procurador em juzo prosecutor Procurador Geral Attorney General procurador geral da Fazenda Nacional attorney-general of the national treasury procurador geral da Repblica, (MP federal) attorney-general procurador pblico public prosecutor procuradores da Repblica public attorneys for the Republic procuradoria do estado state attorneys office Procuradoria Geral Government Attorneys Office procuradoria geral da fazenda nacional Office of Attorney-General of the National Treasury procuradoria geral da justia, (PGJ) attorney generals office produo output produo de provas production of evidence produo em srie mass production produto proceeds; item; product; output; commodity produto alimentcio foodstuff; food product produto com data de validade dated goods produto complementar cross-selling product (markt.) produto derivado byproduct produto em estoque standby product produto em processo WIP produto falsificado knock-off produto final output produto intermedirio intermediate goods produto interno bruto, (PIB) gross domestic product (GDP) produto nacional bruto, (PNB) gross national product (GNP) produto similar product counterpart produto suprfluo luxury item produto vendido product sold produto-tampo stopgap product proferir hand down (to); issue; render (judgment) professor titular full professor profissional do direito legal profession profissional liberal professional programa contra pobreza direcionado targeted antipoverty program programa de avaliao de mritomerit rating plan programa de computador computer software programa de divulgao disclosure schedule programa de incentivo, (trab.) comfort program programa de incentivo de emprego a minorias employment incentive program for minorities programa de longa metragem long edited program programa de publicidade advertising campaign programa de reduo de custos cost saving program proibio de propaganda advertising ban proibir, (vb) to prohibit; to bar; to ban projeto de lei legislative bill; bill projeto de obras pblicas publics works project projeto de partilha draft of apportionment; draft of distribution projeto de preservao conservation project projeto de sistema system design projeto filantrpico charitable project projeto pr-executivo, (engenharia) design development documents projeto substitutivo clean bill; alternative bill pro-labore directors compensation; officers remuneration prolao making (of an order, judgment) prolatar to hand down; issue; render (judgment) prolegmenos preliminary aspects promessa de compra e venda purchase and sale commitment; commitment of purchase and sale promessa de recompensa compensation commitment promissrio promisee promissrio comprador committed purchaser promissria note promissrio promisee promitente promissor promitente vendedor committed seller promitente/promissor comprador committed purchaser/grantee promitente/promissor vendedor committed seller/grantor promoo promotion; sweepstakes promoo de vendas sale promotion promoo por antigidade promotion by seniority promoo por mrito promotion by merit promotor pblico (1 instncia MP Estadual) (Public) Prosecutor; prosecuting attorney promotoria prosecutor office Promotoria de Defesa do Consumidor, (PROCON), (rgo adm.) Consumer Protection Office Promotoria de Justia de Acidente de Trabalho, (PJAT) Occupational Accidents Prosecutor Office Promotoria de Justia do Consumidor, (PJC), (rgo do MPE) Consumer Affairs Prosecutor Office promovente claimant; plaintiff promover foster promovida defendant; respondent promulgar to enact; issue; hand down; render (judgment) pronturio dossier; personnel file pronturio mdico medical record pronunciar to present arguments; to make a statement to appeals to; rule on pronunciar-se to position itself; to take a position; to profess; to voice propaganda comparativa disparaging advertising propaganda enganosa deceptive advertising; misleading advertising; deceitful advertising propina, caixinha kickback proponente bidder; bidding company proporo ratio proporcional, (adj.) pro rata; ratable; proportional proposital, intencional, falta voluntria willful misconduct propsito intention proposta, (em licitao) bid; proposal; quotation proposta de acordo settlement proposal proposta de aquisio de controle majoritrio hostile bid proposta de incorporao takeover bid proposta de licitao response for proposal (RFP) propriedade ownership (condio de ser o dono) propriedade industrial industrial property propriedade intelectual intellectual property propriedade legtima lawful ownership proprietrio ideal best owner proprietrio registrado owner of record prorrogao extension prorrogao de prazo ou vencimento extension of maturity prorrogar to extend (agreements) prs e contras pros and cons prospecto prospectus; prospect (mining) prospecto preliminar red herring prspero affluent prosseguimento prosecution protestado formally registered as an unpaid obligation; protested obligation (ttulo) protestar to demur protestar por to request permission for protesto de ttulo protest of bill protesto interruptivo de prescrioclaim to interrupt statute of limitations; motion to toll the statute of limitations protocolar, registrar to file; docket protocolo delivery; filing; certificate of filing protocolo, (conjunto de regras para transmisso de dados) protocol protocolo de entendimento heads of agreement; memorandum of understanding protocolo de incorporao merger protocol protocolo de incorporao e justificao protocol of merger and justification protocolo de intenes memorandum of intent prottipo mock-up prova circunstancial indicia (s vezes) prova concreta hard evidence prova documental documentary evidence; evidentiary document prova emprestada evidence previously used in another case prova inconcussa conclusive evidence prova pericial expert evidence provento profit; gain; yield; result; revenue; wage provimento approval proviso, (dbito, passivo) accrual proviso de contribuio social social contribution reserve proviso de imposto de renda income tax reserve proviso para crditos de liquidao duvidosa bad debt reserve proviso para dvidas duvidosas, (pdd) bad debt provision proviso para o imposto de rendaprovision for income tax; accrual for income tax provisionar to accrue provocar alta ou baixa no mercado to rig the market prudente conservative prumo, (naveg.) lead line publicao especializada trade journal publicidade, propaganda advertising publicitrio advertising executive pblico particular private individuals pulverizadas, (aes) widely held purgao, (mora) remedy; late payment (in leasing) quadra block quadrilha illicit cartel of criminal network; criminal group quadro de administradores administrative structure quadro de aviso bulletin board quadro geral de credores general list of creditors quadro sintico chart quadro social corporate roster quadro societrio ownership structure qualificao crime qualificao, (crime) identification; aggravated by ... qualificao gerencial managerial skill qualquer disposio em contrrio contida neste instrumento anything to the contrary herein contained quantia sum quantia depositada pelo investidor, com o corretor, a ttulo de sinal call margin quantia excedente overage quarteirizao contingency quarteirizao de servios provision of contingency services que integra o presente instrumento como Anexo X attached as Exhibit X hereto quebra ruin; breach (sigilo) quebra de caixa special bonus for cashiers quebra de sigilo bancrio, (para fins de investigao de contas bancrias) lift of bank secrecy quebrar, entrar em falncia to go belly up queda, (baixa) nos preos drop in prices; fall of prices queda na procura flagging demand queima total de estoque clearance sale queixa, (Dir. Proc. Penal) complaint queixa para indenizao por perdas e danos suir for damages (or compensation) quem de direito rightful party querelado the accused querelante complainant quesito, (Dir. Proc.) question quesito escrito written interrogation questo, (contencioso) dispute questo constante na ordem do dia item of the agenda questo prejudicial preliminary or preparatory action questionar to call into question; to challenge quilmetro rodado payment of commission per km. quinho, (condomnio), (imob.) co-ownership interest qinqnio, (trab.) 5-year service bonus quinta-feira santa Mardy Thursday quintal, (medida de peso equivalente a 112 lbs. na Inglaterra, e 110 lbs. nos E.U.A.) hundredweight quirografrio unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor) quitao discharge; release; acquittance quitada drawer; payee quitando drawee quitante payor; drawee quitar, (vb) surrender; discharge; release quociente absoluto de liquidez quick ratio quociente de cobertura interest coverate ratio quociente de liquidez current ratio quociente de liquidez seco acid test ratio; quick asset ratio quorum quorum quorum legal legal quorum quota unit; allocation quota de fundo de investimento share; unit quotao listing quotista quotaholder R & I record and notify (registre-se e intime-se) R.A. record and notify (registre-se e autue-se) rdio-chamada paging radiofuso sonora radio sound broadcasting rdio-mensagem radio messaging ramo de atividade field of activity raso irreducible raspadinha scratch-off lotteries ratear, (vb) to apportion; to earmark rateio apportionment; earmarking; draft of apportionment; deed of distribution (imob.) ratificao ratification ratificao de sentena estrangeira recognition of foreign judgment ratificar to confirm razo, (livro) ledger razo de apelao reasoning of the appeal razo final final arguments razo pela qual whereupon razo social corporate name razovel reasonable razes do apelante statement of the appellant r agravante defendant pleader readmisso rehiring reajustamento gross-up reajustamento do rendimento bruto gross-up reajuste adjustment reajuste, (de preo) escalation; restatement reajuste salarial salary adjustment real actual realizao, concluso consummation realizar reforma to plow ahead with reform realizvel, (adj.) accruing; performing realizvel a curto prazo short-term receivables realizvel a longo prazo noncurrent assets; long-term receivables; long-term assets reaquecer, (a economia) to rekindle reativar to revive reavaliao revaluation reavaliao de valor de mercadomarket-value step-up reavaliar, (contab.) to revalue reaver recover (to); to refund (to) reaver posse to repossess recada, (doena) relapse recebveis accounts receivables receita income; earnings; revenue receita de anuidade de associados renewal card fee receita de comercializao selling revenue receita de vendas sales revenue receita de vendas a receber net sales on account receita do estado public revenue receita e despesas receipts and expenditures receita federal federal revenue receita financeira financial income receita lquida net earnings receita lquida antes dos impostosnet earnings before tax receita operacional operating income; operational earnings; business receipts receita operacional lquida net operating income receitas futuras de contribuintes pblicos future income from public contracts receitas no operacionais nonoperating revenue recepo acceptance doctrine receptao receipt of stolen goods receptora recipient recibo receipt recibo de depsito obrigatrio do capital social receipt of mandatory deposit of the share capital recibo de sinal receipt of down payment recibo do correio areo airmail receipt recibo postal postal receipt reciprocidade reciprocity; mutuality; quid pro quo reciprocidade em saldo mdio compensating balance reclamao trabalhista labor dispute (gen.); labor claim (proceeding) reclamada(o) defendant; respondent reclamante claimant; plaintiff; complainant reclamatria claim reclamatria individual plrima individual claims sponsored by the labor union; grievance recluso confinement; solitary confinement recolhido a maior por overpaid by recolhimento payment (of taxes) recolhimento espontneo ex-officio or voluntary payment (of taxes) recompra buyback recompra de valores mobilirios buyout reconciliao numrica numerical conciliation reconhecer to post reconhecer a firma certify; notarize (to); legalize the signature reconhecer, admitir to accept; agree; to acknowledge; to certify; respect (patents); to understand reconhecido touted reconhecido como be accounted for as (to) reconhecido em cartrio notarized reconhecimento certification reconhecimento de embarque bill of lading reconhecimento de prejuzos, (contab.) loss recognition reconhecimento por tempo de servio service years award reconstituio de bens lesados damages awarded reconstituio de crime reenactment of a crime recontagem manual manual recount reconveno counterclaim; cross action; chargeback (de valor) reconvindo counterrespondent reconvinte counterclaimant recorrente appellant; claimant recorrer to resort; appeal recorrido(a) appellee; respondent recozer, (vb), (met.) to anneal recrutamento recruitment recuperao rebound recuperar-se, reaquecer to pick up steam recurso appeal; remedy recurso adesivo adhesive appeal; subsidiary appeal recurso de adeso cross appeal recurso de anulao petition to quash recurso de apelao appeal recurso de ofcio mandatory appeal recurso de revista motion to review; review appeal recurso de uma conta proceeds recurso em eqidade equitable relief recurso extraordinrio extraordinary appeal recurso voluntrio voluntary appeal recurso voluntrio e de ofcio mandatory and voluntary appeal recursos novos fresh money recursos obrigatrios reserve requirements (Banco Central) recursos remetidos ao exterior outflow recusa, (de juiz) disqualification recusa de testemunha impeachment of witness recusar to recuse oneself; disqualify; decline rede net; grid rede de filiais branch network rede de telecomunicaes privativa, (telecom) private telecommunications networking rede digital de servios integrados, (RDSI), (telecom.) integrated services digital network (ISDN) rede viria network of highways redesconto discount window redigir a ata draw up the minutes redistribuio de um bloco de aes algum tempo depois de vendidas pela companhia emitente secondary distribution; secondary offering redondo in good shape (financially) reduo decrease reduo de pessoal downsize reduo do capital circulante reduction current assets reduo em investimentos investment cutbacks reduo em taxas de juros interest rate relief reduo/desconto no imposto tax abatement reduzir diminish; write down (contabilmente) reduzir os custos a um mnimo to slice costs to the bone reembolsar to repay reembolso refund; reimbursement; repayment; recourse; chargeback; retirement (debt issue) reembolso de aes refund reembolso de direitos alfandegrios drawback reembolso postal direct merchandising/merchant; mail order reemprstimo relending reescalonamento rescheduling; retiming of payments reestruturao restructuring; capital reconstruction reexame, (tribunal) ex officio review refeio comercial basic meal refeitrio cafeteria referendo approved referir-se refer to refletido no balano evidenced in the balance sheet reflexos effects thereof; repercussions reforar a garantia to give additional guarantee; to reinforce a guarantee reforo back-up reforo de capital cash injection reforo de garantia additional guarantee; supplementation of security reforma rebuilding; renovation; refurbishment; redecoration reforma, (de sentena) reversal reforma, (imob.) remodeling (temporary facilities) reforma agrria farm reform reformar to set aside (contencioso); to reserve; to vacate; to recall reformar deciso to reverse a decision reformar sentena to reverse a judgment; to overturn reformar uma letra to renew a bill refutar to deny regio circuit regio, (jurisdicional) circuit regime system; ruling; tax regime (fiscal); arrangement (legal) Regime Aduaneiro Especial de Entreposto Industrial sob Controle Informatizado RECOF Special Computerized Warehouse System regime de caixa cash basis regime de competncia, (crditos) accrual basis regime de comunho de bens community property ruling regime de comunho parcial de bens partial property ruling regime de comunho total de bens universal property ruling regime de condomnio aberto open-end condominium fund regime de empreitada global turnkey regime de parceria partnership basis regime de separao de bens separate property ruling Regimento Interno, (ANATEL) Rules of Procedure registrado impetrado respondent judge registrar to record registrar queixa to press charges registrar um contrato to draw up a contract registro enrollment; record; entry (inf.); log (to a maintain a log of the number and location of originals and copies of the software) registro de imveis real estate registry registro de patente recordation registro de pessoa jurdica corporate registry registro de pessoal personnel records registro de produtos no Ministrio da Sade product registration at the Ministry of Health registro declaratrio eletrnico RDE, (Banco Central) electronic registration statement (RDE) registro simplificado/resumido short form registration statement registros/extratos bancrios bank records regras contbeis pormenorizadasdetailed accounting principles regras ordinrias de experincia ordinary rules of judgment regresso recourse regulamento(s) regulations; enabling legislation; rules regular, (adj.) routine; pursuant to legal provisions regularidade good standing; regular standing regularizao, (documentos) perfection; regularization regularizado(a) complied with reincidente recidivist; repeater reintegrao readmittance; replenishment reintegrao de posse repossession reintegrao no emprego reinstatement in office; rehiring to the position reipersecutrio in rem reiterao reiteration reivindicao claim; demand reivindicar to indicate; uphold; maintain; defend rejeio de carga load shedding rejeitado, recusado to be turned down rejeitar a petio inicial to dismiss a complaint rejeitar uma ao to dismiss an action; to dismiss a suit or claim relacionamento operacional working relationship relaes, (entre empresas) interface relaes com empregados employee relations relaes com o pessoal personnel relations relaes intergrupais intergroup relations relaes no trabalho job relations relaes trabalhistas labor relations relator reporter relator, (juiz) reporting judge; rapporteur relator do projeto person seconding the bill; reporting committee member relatrio com proposta de polticagreen paper relatrio da administrao management report relatrio da diretoria executive board report relatrio de auditoria due diligence report relatrio de impacto sobre o meio ambiente, (RIMA) environmental impact statement (EIS) relatrio de instruo substantiated report relatrio descritivo specifications relatrio oficial do governo white paper relatrio provisrio interim report relatrio sobre encargos sociais social return rele coletora de guas pluviais storm water system relevncia materiality relevante, (adj.) material; substantial remarcaes markups remessa ao exterior offshore remittances remessa de rendimentos remittance of income remessa ex-ofcio remittitur of record (= remessa de ofcio) remisso de hipoteca mortgage release remisso in default; in arrears remitir uma hipoteca to release a mortgage remoo, (de ao) transfer remover, (do cargo) to remove (from office) remunerao consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees remunerao adicional bonus consideration remunerao do custo do dinheirointerest; financial charges remunerao indireta fringe benefits remunerao total total compensation remunerar to compensate renda income; earnings; revenue renda de bilheteria box office revenue renda de pessoa fsica e jurdica personal & business income renda fixa fixed income renda nacional national revenue renda operacional operating income renda per capita per capita income render to yield rendimento efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production) rendimento da caderneta de poupana saving account earnings rendimento lquido net earnings rendimento nominal face valuation rendimento por hora output per hour rendimento recebido por proceeds received by rendimentos income (not earnings); revenues renegado, exceo renegate renovao renewal; maintenance (seguros) renovao de autorizao de outorga de aval renewal of authorization for aval guarantee renovar o estoque restock (to) rentabilidade earning power; profitability rentvel, (adj.) profitable renncia relinquishment; resignation (cargo); waiver (direito); renouncement renncia, (autorizao de transporte de mercadoria em navio que no seja de bandeira nacional) renncia ao direito de imunidadewaiver of immunity renncia expressa ao benefcio de ordem expressly waiver of the benefit of order renunciar to waive; resign; relinquish; to forgo renunciar a uma procurao to renounce a power of attorney repactuao rescheduling; rollover repactuar renegotiate; refinance; refund reparao redress reparao judicial relief repartio pblica public agency; government agency reparties instrumentalities repassar onlend; pass on (custos) repasse onlending; repass repasse a ttulo de emprstimo onlending repatriamento repatriation repetio de indbito repayment claim; claim/action for refund of undue payment; undue payment; double payment in error repique, (PIS) additional PIS (5% of income tax) paid by service companies rplica, (autor) plaintiffs reply; reply; rebuttal rplica, (Dir. Proc. Penal) reply; prosecutors rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (plaintiff); rejoinder (defendant) repreenso, reprimenda admonishment representao comercial agency; sales office representao, agenciamento agency; complaint; formal complaint representada principal representante agent representante comercial business agent represso ao abuso do poder econmico antitrust (adj.) reprimenda reproof repristinao selon reputao standing requerente petitioner; petitioner (proof of claim); claimant requerer to file for requerer falncia to file for brankruptcy requerido(a) defendant; respondent; respondent (proof of claim) requerimento application; request; formal petition; motion requisio de pessoal requisition of personnel requisito qualification; requirement res in judicio deducta the subject matter of the dispute / litigation rescalonamento reformulation rescindir to terminate rescindir de pleno direito legally terminated resciso termination; rescission resciso com/por justa causa termination with cause resciso sem justa causa termination without cause reserva contra crditos duvidososloan loss reserve reserva de capital capital reserve reserva de credores duvidosos doubtful credit reserves reserva de domnio, consrcio conditional sale agreement; title retention reserva de liquidez liquidity facility reserva de lucro ou prejuzos a realizar reserve for realizable profits or losses reserva de lucros capital gains; profit reserve reserva de lucros no distribudossurplus reserve reserva de reavaliao do ativo fixo appraisal surplus reserva de seguro self-insurance reserva especial de capital special capital reserve reserva florestal adjoining protected land reserva legal statutory reserve reserva livre free surplus reserva para manuteno de capital de giro reserve for maintenance of working capital reserva, ajuda de custo, abono, (falta) allowance; approval of absence; cost alowance resgatar to redeem; call for redemption (to) resgate redemption; retrieval resgate acelerado callable resguardar to hold harmless (against) resduo inflacionrio vestigial past inflation resilio termination resilir to terminate resistncia a mudana resistance to change resoluo, (de contrato) unilateral termination resolver to rescind responder pela evico means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented responsabilidade liability responsabilidade aquiliana liability for damages responsabilidade civil civil liability; tort responsabilidade civil do fabricante product liability responsabilidade civil extracontratual tort responsabilidade condicional contingent liability responsabilidade conjunta e solidria joint and concurrent liability responsabilidade criminal criminal liability responsabilidade cumulativa accrued liability responsabilidade de linha line responsibility responsabilidade de mero favor liability without cause responsabilidade fiscal/imposto de renda devido tax liability responsabilidade funcional malpractice liability responsabilidade incidental contingent liability responsabilidade indireta vicarious liability responsabilidade individual several liability responsabilidade monetria monetary liability responsabilidade objetiva strict liability responsabilidade patrimonial personal liability responsabilidade penal criminal liability responsabilidade por accountability responsabilidade regressiva ou subsidiria subsidiary liability responsabilidade solidria joint liability responsvel accountable (to be held); individual responsible; person in charge responsvel administrativo exempt employee responsvel autorizado authorized officer responsvel pelo nus do imposto de renda income tax paid by resposta consulta fiscal tax ruling ressalva disclaimer ressalvado que provided that; except that; unless ressalvas proviso; qualification(s); reservation; erratum ressarcimento redress; reimbursement; indemnification; recovery; compensation ressarcir indemnity restaurao de estradas road renovation restaurao de patente ou pedido de patente reinstatement of patent application or of patent restaurante cafeteria restituio tax rebate; refund restituio de imposto tax refund restituio de renda tax rebate restrio restraint restries regulamentares regulatory constraints resultado outcome; output resultado acumulado accrued result resultado antes da correo monetria results before monetary adjustment resultado da correo monetria monetary adjustment results resultado de equivalncia patrimonial equity accounting results resultado de exerccios futuros deferred income resultado do exerccio result resultado do exerccio final result at year-end resultado do exerccio parcial partial year results resultado financeiro financial results resultado financeiro lquido net financial results resultado lquido do exerccio net results at year-end resultado lquido por ao net results per share resultado no operacional nonoperating results resultado operacional operating income resumo, (patente) abstract resumo de termos term sheet resvalar to slip; slide; glide; skid retaguarda, (servios de processamento de ) back office (processing services) reteno withholding reteno contratual contract withholding reteno de imposto de renda na fonte withholding income tax reteno de reserva, (trib. EUA) backup withholding reteno de risco, (securitizao)risk retention reter, (pagamento) to withhold retido rectitude retificao rectification; correction; offset retificao de declarao de renda amended return retirada withdrawal; borrowing retirar to withdraw (document); to draw retirar da lista to delist reti-ratificado rectified and ratified retomada resumption retomar to resume; to continue retornar, (autos) to remand retornar origem, (processo) remand to the court of origin (the case) retorno repatriation (of capital); return (on investment) retorno de chamada, (telecom.) call return retorno de investimento flowback retorno do capital inicial payoff retorno sobre o ativo total return on capital retratao, desativao da demanda disclaimer; sluggish demand; withdrawal retroalimentao de informaesfeedback retroativamente datado backdated retrocesso retrocession (insurance) retroprojetor overhead projector ru defendant ru primrio first-time offender reunio meeting reunio a portas fechadas private meeting reunio de famlia family reunification; to reunify nuclear family; chain migration reunio extraordinria extraordinary meeting reunio ordinria ordinary (annual) meeting reunir to call together revalorizao monetria currency revaluation revelao disclosure revelar, (programa de computador) to unlock (software) revelar informao to impart information to revelia default judgment; in contumacy; in absentia; judgment by default revenda resale revendedor dealer reverso write-back; write-off reverso da incorporao demerger reverso de reservas reversion of reserves reverso de sentena recovery of judgment reverso do nus da prova shifting the burden of proof; reversal of the burden of proof reverter a to accrue to reverter a conferncia, (de bens) to reconvey reverter em benefcio de to inure to the benefit of revertido recovered (securities) revestimento coating revezar to take turns revisado revised reviso review; revision revisional de aluguel action for rent review revista da propriedade industrial Industrial Property Review revista forense court review revogar, (vb) repeal; set aside (contencioso) risco contra terceiros third-party risk risco de mercado market risk rito, (Dir. Proc.) sequence RNE aliens registration card roaming, (telecom.) roaming rodzio de plantaes crop diversification; crop rotation rolagem, (de dvida) rollover; rollover debt romaneio, (lista p/ as autoridades aduaneiras) packing list; shipping list rombo deficit; deficiency rompimento breach; tear (naveg.) rotao de capital capital turnover rotao de contas a receber accounts receivable turnover rotao de funo job rotation rotao de pessoal turnover rotao de turnos rotation of shifts rotear uma chamada, (telecom.) route a call roteiro checklist roteiro de continuidade continuity script rotinas de pessoal personnel routines rubrica item; caption; heading; section; initial rubricada initialed rubricar, (vb) to initial S.A. corporation; joint-stock company S.A.R. stock acquisition rights S.M. Britnica Her Britannic Majesty sacado payor; drawee (letra de cmbio) sacador drawer (letra de cmbio); issuer; payee sacar, (cheque) to cash; to draw sacrifcio, (ativos) sale sadio, estvel sound sagrado sacrosanct; hallowed; long-sacrosanct saibam tantos quantos esta virem ou interessarem to all whom these presents shall come or may concern, know that saibam tantos quantos esta virem que know all men by these presents that sada withdrawal; sailing (navio) sada de recursos outflow sada ficta fictitious exit sala suite sala de despachos judges chamber sala de informaes data room salo comercial, (imob.) store (shopping center) salrio salary; wage salrio a pagar wage payable salrio bsico base wage salrio complessivo all-inclusive salary salrio de benefcio the wage on which calculation of Social Security benefits is based under Decree No. 83080/79 salrio de contribuio wage which is the basis for application of the % of Social Security contribution salrio educao education allowance salrio famlia family allowance salrio in natura salary-in-kind salrio lquido net salary; take-home payment salrio mensal monthly salary salrio mnimo minimum wage salrio nominal money/nominal wage salrio por empreitada contractual wage salrio por hora hourly rate salrio substituio replacement salary salrio utilidade wage or salary paid in kind rather than in cash; fringe benefits salrio vencido e vincendo salary due and coming due saldar, (vb) to liquidate; to settle (a debt) saldo balance saldo, (de conta) disponvel cash on hand saldo a favor credit balance saldo comercial positivo trade surplus saldo compensado offset balance saldo credor credit balance saldo de conta balance saldo devedor debit balance; outstanding balance saldo disponvel undrawn balance saldo mdio compensated balance saldo negativo shortfall; outstanding debt saldo positivo outstanding balance saldo remanescente outstanding balance saldos arrears salvaguarda safeguard; countervailing duty (GATT) salvaguardar to hold harmless against salvo especificao em contrrio aqui contida excepted as specified herein salvo melhor juzo to the best of ones knowledge (and belief); at the best knowledgment; to the best of ones knowledge salvo na medida em que except to the extent salvo se unless sanar to correct; to remedy (a default) saneamento remedy saneamento de meio circulante cash reconciliation sanear a economia to clean up the economy sanear as finanas pblicas right the public finances (to) sanear um feito to render an interlocutory decision in the case saque drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing saque a descoberto overdraft saque vista cash draft saque emitido com vencimento superior a 60 dias long draft satisfazer to meet sade e segurana ocupacional health and safety at work saudoso late se e quando unless and until; if and when se for o caso as the case may be secretaria office; bureau; court registry office secretaria da justia e defesa da cidadania justice and citizenship defense office secretaria da receita federal federal revenue office secretaria de estado dos negcios da fazenda state treasury affairs office secretaria de poltica de informtica e automao informatics and automation policy office secretaria de previdncia complementar supplementary pension office secretaria de segurana pblica public security office secretaria de vigilncia sanitria sanitation office secretaria do estado dos negcios da justia state office for justice affairs secretaria especial de informticaspecial informatics office secretaria nacional de comunicaes Brazilian Communications Office secretaria para assuntos da Casa Civil civilian household secretrio(a) secretary (reunio ou assemblia); officer securitrio insurance broker securitizao securitization; demonetization securitizao de exportaes export securitization sede principal place of business; headquarters; head office; headquarters; main office; main place of business; registered office sede administrativa registered office; administrative office; headquarters; head office sede civil main place of business sede comercial principal place of business sede e foro jurisdiction sede operacional principal place of business sede social registered office sediado with principal place of business; headquartered sediado em X based in X segredo profissional clients privilege seguimento continuance seguimento negado court denies review of the case seguir o mesmo caminho to go the same way segunda via second copy segundo turno, (eleies) runoff elections segurador underwriter seguradora de ttulos de propriedade imobiliria title guarantee company segurana security; safety segurar preo to peg a price seguro insurance; assurance seguro a pagar insurance payable seguro a vencer maturing insurance payment seguro contra greves strike insurance seguro contra terceiros liability insurance seguro de acidentes pessoais personal accident insurance (PAI) seguro de pessoal personnel insurance seguro de ramos elementares casualty insurance; nonlife insurance seguro de responsabilidade adicional additional liability insurance (ALI) seguro de responsabilidade profissional professional liability insurance seguro de riscos gerais broad form insurance seguro de vida life insurance seguro desemprego unemployment compensation seguro geral compreensivo all-risk property insurance seguro imobilirio title insurance seguro patrimonial property insurance seguro-dentrio dental insurance; dental care seguro-desempenho performance bond seguro-fiana surety bond; lease insurance (real estate) seguro-garantia performance bond; guarantee insurance seguro-garantia, (do proponente)bid bond seguro-sade health insurance; medical care seleo gleaning seleo de pessoal selection of personnel selecionar jurados to empanel a jury sem causa unjustified sem condies de transitar, (autom.) unroadworthy sem efeito void sem fins lucrativos, (adj.) nonprofit; not-for-profit sem justificao razovel, (adj.) unreasonable sem nmero unnumbered sem prejuzo without adverse effects to / for sem prejuzo das outras multas cabveis means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority sem ressalvas with no proviso sem ressalvas ou emendas without provisos or qualifications sem se restringir ao acima exposto without limiting the foregoing sem similar, (produto) unique product sem soluo de continuidade without interruption semestral half-yearly semestralmente vencido semi-annually; semi-annually in arrears semestre half-year; semester semovente livestock sempre que whenever senado upper house; senate Senado Federal, (brasileiro) the Senate sendo certo que it being understood that sendo desconsiderados no account being taken senha PIN (personal identification number) senhor owner; proprietor senhor e legtimo possuidor lawful owner and holder senhor presidente Mr. Chairman senhora presidente Madam Chairman sensoriamento remoto remote sensing sentena judgment; court decision; verdict sentena absolutria acquittal sentena arbitral arbitration award sentena condenatria sentence to condemn; award-making decision; condemnation sentence sentena de impronncia refusal to indict sentena de pronncia indictment sentena declaratria declaratory judgment sentena judicial court decision sentena normativa ruling sentena transitada em julgado jugment made final and unappealable separao removal separao de bens separate property ruling separao de corpos separation of spouses; separation from bed and board separao total de bens under the separate property ruling separadamente severally seqela resulting injuries seqncia de operaes, (inf.) sequence seqestro impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration seqestro de bens distress ser acolhido to be granted by the courts ser aprovado to be carried ser atrelado to be pegged to ser auditada/auditorada to be audited ser convocado to be summoned ser criado to be contrived ser destitudo, demitido to be dismissed from a post ser generalizado to be widespread ser incisivo to carve at the joint ser inserido to be placed in the agenda ser liberado to be released ser o presidente da mesa to be chairman ser obrigado a to be required to ser parte do contrato to be party to the agreement ser procedente to be valid ser questionado to receive opposition ser rejeitada to be defeated; to be voted down ser responsabilizado to hold responsible ser responsvel, (perante ...) to be liable (to ...) ser taxado to be taxed serto arid outback servente de obras construction worker serventia usefulness servio a terceiros service to third parties servio advocatcio legal service servio avanado de chamada, (telecom.) enhanced calling service servio de assistncia tcnica e manuteno technical assistance and maintenance service servio de bilhetagem automticaautomated ticketing service servio de consultoria consultancy service; the consulting servio de consultoria empresarial business advisory service servio de dvida debt service/servicing servio de entrega expressa overnight courier service servio de limpeza cleaning service servio de radiochamada mediante alocao de aparelho receptor paging service servio de recebimento e entrega de correspondncias receipt and delivery of correspondence service servio de recolocao de administradores out-placement service servio de sistema troncalizado de radiocomunicaes radio communications trunk system service servio de vigilncia security guard service servio diligente standard of care (positivo); servitude (negativo) servio em garantia services under warranty servio externo field service servio fora da rea de tecnologia da informao non-IT service servio internacional international service servio mdico health service servio mdico-hospitalar medical and hospital service servio mvel celular wireless services; wireless celular service servio nacional domestic service servio personalizado customized service servio pessoal personal service servio prestado service rendered servio pblico utilities; civil service servio temporrio transient service servido easement (positive); servitude (negative) servido administrativa utility easement servido de guas riparian rights servido de passagem right-of-way servido de uso easement servidor, (inf.) black-end (inf.); master (inf.) servidor da internet, (inf.) internet server servidor de arquivos, (inf.) file server servidor de compartilhamento de arquivo file sharing server servidor de emulao gateway server servidor para processamento de informaes em rede intranet server servidor pblico civil servant; government employee; functionary sesso sitting; session (uma srie de assemblias) sesso de lavratura de testamento will execution ceremony sesso pblica open court sesso/audincia reservada closed-door session; closed-door hearing sesso, srie de assemblias session setor business setor de embalagem, (ind.) packing unit setor imobilirio housing industry setor privado private sector siderurgia steel metallurgy sigilo confidentiality; nondisclosure; trade secrets sigiloso classified sigla acronym signatrio signatory simblica de cmbio symbolic operation of exchange; token exchange transaction simblico, (adj.) token similar, (produto) counterpart simulao sham (transaction) sinal earning money; down-payment; deposit sinal distintivo identifier (marcas) sinal distintivo da sociedade corporate identifier sinal distintivo licenciado licensed identifier sinal e princpio de pagamento down payment sinalizao, (estacionamento), (imob.) signage sindicalista union leader; union member sindicalizado unionized sindicncia inquiry sindicato union; syndicate sindicato da categoria de asseio e conservao cleaning and upkeep workers' union sindicato da classe class union sindicato das agncias de propaganda advertising agencies union sindicato das empresas de transporte de cargas em geral, produtos qumicos e petroqumicos petrochemical, chemical and general carriers association sindicato de ambulantes/vendedores association of vendors sindicato de empregados labor union sindicato de trabalhadores labor union sindicato dos empregados em estabelecimentos de servios de sade health service establishment employees union sindicato dos hospitais e estabelecimentos de servios de sade hospitals and health service establishments association sindicato dos oficiais alfaiates, costureiras e trabalhadores nas indstrias de confeco de roupas e de chapus de senhoras de so paulo e osasco union of skilled tailors, dressmakers and workers in the clothing and millinery industries of so paulo and osasco sindicato dos trabalhadores em transportes rodovirios de cargas e passageiros passengers and cargo road transportation workers union sindicato dos trabalhadores na indstria de energia eltrica electric power industry workers' union sindicato dos trabalhadores na indstria de fiao e tecelagem de malharia e meias e estopas e acabamento de confeco de malhas, tinturaria, estamparia de tecidos, fibras e especialidades txteis de X union of workers in the knitwear and hosiery spinning and weaving and cotton waste and knitwear finishing, dyeing, fabric stamping, fiber and textile specialitty industries of X sindicato dos trabalhadores nas indstrias metalrgicas, mecnicas e de material eltrico metalurgical, mechanical and electrical material manufacturer workers union sindicato varejista do comrcio de material de construo, maquinismo, tintas, ferragens, louas e vidros da grande so paulo construction products, machinery, paints, fittings, sanitary appliances and glasses trade retailers' association in the greater so paulo sndico trustee (falncia); receiver (depositrio); bankruptcy trustee; receiver-manager (falncia); sequestrator; condominium manager (imob.) sinistrado, (adj.) injured; damaged sinistro loss; occurrence; accident; casualty sntese summary sistema de caixa (on a) cash basis sistema de climatizao comfort system sistema de compensao clearance system Sistema de Compensao Europeu Euro-Clear System sistema de comunicao entre os bancos swift sistema de controle de estoques inventory control systems (ICS) sistema de informaes gerenciais management information system sistema de negociao trading/dealing system sistema de partidas dobradas double-entry account sistema financeiro imobilirio, (SFI) real estate financing system sistema tarifador, (telefone em hotel) accounting system sistema nico centralized system sisudo judicious stio location situao status; location; circumstance situao comercial business condition situao do caso status of the case situao financeira financial condition situao patrimonial equity position; net worth; financial standing situao regular in good standing sob a forma UEPS, (ltimo a entrar, primeiro a sair do estoque) on a last-in first-out basis (LIFO) (inventories) sob censura guardedly; cautiously; circumspectly sob compromisso under affirmation; under oath sob encomenda custom-made (adj.); to order sob medida to order sob pena de confisso under penalty of confession of judgment sob pena de confisso quanto matria de fato judgment by default, nihil dicit sob qualquer pretexto on any pretext sob trfico de influncia/enriquecimento ilcito for graft; influence peddling sobejar to overabound; to be superfluous sobras unsubscribed shares; unsold shares sobras de campanha unexpected campaign funds sobre parte ideal em bnus globais certificate for exchange or conversion of beneficial interests in global bonds sobreaviso standby sobreestadia demurrage sobreloja mezzanine sobreposio de preos price overlap sobressalente, (peas) spare part sobrestamento de qualquer andamento dos casos that no action has been taken in any of the presently existing cases sobrestar to halt sobretaxa surtax; surcharge scia-gerente managing partner sociedade company; society; partnership sociedade afiliada affiliate company sociedade annima joint-stock company sociedade civil civil company sociedade coligada associate company sociedade corretora brokerage company; securities firm; brokerage house sociedade de capital aberto publicly-held company sociedade de capital e indstria working partnership; capital and industry partnership; capital and working partnership sociedade de capital fechado closely-held company;closed corporation sociedade de comando leading company sociedade de economia mista mixed-capital company; government-controlled corporation (GB); mixed corporation (USA); semi-public company (GB) sociedade de fato, (casamento) common-law marriage sociedade de participao venture capital company sociedade de pessoas unlimited liability partnership sociedade de propsito especfico, (SPE) special purpose company (SPC) sociedade decadente decaying society sociedade em comandita por aes limited partnership with share capital sociedade em comandita simpleslimited partnership sociedade em conta de participao special partnership; unincorporated joint venture sociedade em nome coletivo general partnership sociedade fantasma dummy corporation sociedade fechada de investimento, (USA) closed-end fund sociedade inoperante dormant company sociedade por quotas de responsabilidade limitada limitada company; Brazilian limited-liability company sociedade resseguradora coinsurance company sociedade sem personalidade jurdica unincorporated organization societrio, (adj.) corporate scio quotaholder; partner; member (clube) scio comanditado general partner; acting partner scio comanditrio limited partner scio de indstria working partner scio inoperante dormant company scio majoritrio majority shareholder scio oculto silent partner scio ostensivo ostensible (apparent) partner scio participante equity partner scio pessoa fsica individual quotaholder scio pessoa jurdica corporate quotaholder scio principal senior partner scio-fundador incorporator scio-gerente managing partner; managing quotaholder socorrer to redress; to bail out sofisticado advanced sofrer novas redues to be pared even further software de encaminhamento de rede routing software software de prateleira off-the-shelf software software do sistema de comutao, (telecom.) switched system software solapar to hobble solicitao request; demand solicitao do corretor para que o investidor complete o depsito prvio margin call solicitar que seja levado a juzo to request to litigate solidariamente responsvel jointly and severally liable; to assume joint and several liability solidariedade joint liability; solidarity solidrio joint liability/responsibility soluo de problemas problem solving soluo no convencional workaround solvncia creditworthiness; solvency som ambiente background music soma sum soma lquida e certa sum certaim soma total total sum sondagem boring sonegao evasion; understatement sonegao fiscal tax evasion; dodging sonegar impostos to dodge taxes; to evade taxes sorteio de prmios prize raffle Sr. Presidente Mr. Chairman Sra. Presidente Madam Chairman subarrendamento sublease sub-chefe deputy head subconjunto subassembly subcontratao hive-off subcontratar to hive off; to subcontract subdelegao delegation subjacente underlying (agreement) sub-judice sub judice submeter to refer to submeter relatrio a to file a report with subordinao hierrquica subordination within an administrative hierarchy, or administrative subordination (labor law) subordinado, (subst.) downline subordinado a reporting to subornar to bribe; pay off suborno payoff; bribery; bribe sub-procuradoria deputy-attorneys office subrogar to subrogate to subscrever to approve; endorse; subscribe for subscrio subscription; underwriting subscrio com gio subscription at a premium subscrio garantida firm commitment underwriting subscritas e adquiridas, (aes) subscribed and purchased (gen.); underwritten and purchased (em lanamento de aes) subscrito subscribed subseo dos dissdios individuais, (trab.) individual settlements subsection subsidiar, (vb) to subsidize subsidiria subsidiary subsidiria integral wholly-owned subsidiary subsdio background information; subsidy subsistncia, (declaraes e garantias) survival subsistir to exist; remain; endure; survive subsolo below grade; basement substabelecer to delegate substabelecimento delegation of powers; substitution substituio tributria tax replacement; tax substitution substituto, (adj.) acting; alternate subveno subsidy subveno oramentria budget grant subvencionado subsidized subvencionar, (vb) to subsidize sucesso succession sucesso fiscal succession tax sucesso tributria tax succession sucesso universal general succession sucesso do pedido outcome of the claim sucumbncia loss of suit expenses sucursal main branch sujeito a taxao dutiable sujeito ativo tax authorities sujeito passivo taxpayer; victim sumrio resum; abstract; table of contents sumrio de principais termos, (Stock Exch.) term sheet sumarssima summary proceeding smula precedent superar to weather supervit surplus supervit comercial trade surplus (to pile up) supervit oramentrio budgetary surplus superfaturamento overpricing superficirio tenant superintendente supervisory boardmember superintender to direct superior a in excess of; greater than superior tribunal de justia superior court of justice superior tribunal militar superior military court superposio de terras overlapping with lands (owned by ..) supervenincia ativa understated assets; undisclosed assets supervenincia passiva undisclosed liability supervisor, (obra de eng. civil) job captain supervisor de fbrica foreman suplente deputy; alternate; substitute suplicado respondent suplicante petitioner supor to assume suportar, (peso) to bear suporte de deciso decision support suporte fsico physical medium; carrier medium suporte tcnico technical support suporte, apoio bulwark suposto purported supra above supremo tribunal federal federal supreme court; supreme court (USA) suprimir to delete surpreender to startle sursis suspension of sentence surto, fase bout; soaring; onset; outbreak suspeio, (de um juiz) recusation suspeito, (Dir. Proc. Penal) suspect suspender, (cheque) to stop payment suspender, (prescrio) to toll (statute of limitations) suspender os efeitos da liminar to stay the effects of an injunction (against) suspensa, (reunio, assemblia) adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata) suspenso discontinuance; adjournment (reunio) suspenso de cido glutmico glutannic acid suspension suspenso de instncia supression of actions suspenso stayed sustao stay; injunction sustao de cheque stop payment order sustao de protesto stay of protest sustao de protesto cambial to stay protest of a negotiable instrument sustar to halt; suspend; stay; arrest sustentao oral oral argument sustentar to argue sustentar contra to assert against sustentar, apoiar, (vb) to maintain; to assert; to uphold; to underpin tabagismo tobacco smoking tabela tariff tabela de incidncia do IPI table of IPI tax rates tabela do imposto de renda tax table tabela progressiva graduated rate tabelio notary public tablita deflationary factor tabulao de pesquisa survey classification tamanho / volume das taxas / tarifas, (telecom.) bulk rates tanque de coliso a r, (naveg.) aft-hold tanque de coliso avante, (naveg.) forward-hold tanque de lastro, (naveg.) ballast tank tapar o sol com a peneira to deny bad news tarefa, atribuio assignment tarifa, (eletric.) charge tarifa, (telecom.) rates tarifa aduaneira customer charge Tarifa Aduaneira do Brasil, (TAB)Braziliam Customs Tariff tarifa alfandegria custom duty; duty tarifa de manuteno maintenance fee tarifa para o servio de acesso comutado, (telecom.) switched acess rate tarifa uniforme standard rate tarifao price hike taxa price; charge; fee; rate taxa vista spot rate; demand rate (exchange) taxa administrada managed/official rate taxa aduaneira duty taxa cambial exchange rate taxa consular consular fee taxa de acesso a central de comutao, (telecom.) switched acess rate taxa de adeso commitment fee taxa de arquivamento registration fee taxa de captao offer rate taxa de cobrana collection tax taxa de compresso, (compresso de dados no enlace entre ERB e CC), (telecom.) bulk rate taxa de compromisso facility fee taxa de convenincia convenience rate taxa de crescimento rate of growth taxa de expediente handling charge taxa de fiscalizao de funcionamento operation inspection fee taxa de fiscalizao de instalaoinstallation inspection fee taxa de juros interest rate taxa de licena license fee taxa de melhoria de portos port improvement fee taxa de perda de fregus churn rate taxa de permanncia maintenance fee taxa de remunerao yield rate taxa de renovao da marinha mercante merchant marine renovation fee taxa de servios pblicos assessments utility taxa de sobrestadia, (navios) demurrage fee taxa do dia spot rate taxa do imposto de renda income tax rate taxa horria hourly fee Taxa Interbancria de Londres libor taxa interna de retorno, (TIR) internal rate of return taxa judiciria judicial fee taxa libor libor taxa limite ceiling rate taxa preferencial prime rate taxa registrada official rate taxa sobre estadia demurrage taxao dutiability taxar to levy (taxes); to assess taxas e emolumentos fees and charges tcnico de contabilidade accounting officer tecnologia da informao information technology (IT) tecnologia de ponta state-of-the-art technology telefonia telephone services telegrama cable; telegram TELESP Celular TELESP wireless TELESP Fixa TELESP wireline televiso de difuso padro standard broadcast television televiso paga pay-per-view television televiso por assinatura pay television televiso por ondas magnticas over-the-air pay television telex chaveado key/tested telex telex cifrado tested telex tm entre si justo e contratado witness; in witness whereof tem seu sucesso j comprovado to have a proven record temerrio spurious temperamento temperance tempestividade timeliness; seasonably; timely; timeliness of an appeal tempestividade de recurso timeliness of an appeal tempo de casa time on the job; time with a company tempo de conversao air time tempo de execuo early watch service system tempo de execuo, (em...), (inf.)runtime tempo de permanncia no trabalho length of service tempo de processamento, (ind.) lead time tempo de servio, (trab.) time of service; length of service tempo hbil within the legal time frame tempo inoperante downtime tempo opervel uptime tempo previsto para carregamento, (E.T.C.) E.T.C. (estimated time of cargo) tempo previsto para chegada, (E.T.A.) E.T.A. (estimated time of arrival) tempo previsto para partida, (E.T.D.) E.T.D. (estimated time of departure) tempo previsto para zarpar, (E.T.S.) E.T.S. (estimated time of saling) tempo-padro de operao, (ind.)standard operation time temporrio transient tendncia trend tenho dito I rest my case ... tenor term tenso stress teoria da aparncia apparent authority doctrine teoria do gio agio theory of interest teoricamente conceivably ter conhecimento cognizant of all terms ... ter direito a to be entitled to ter xito com a reforma to make a go of a reform ter f pblica to have full faith and credit ter fins lucrativos to operate for profit ter vista, (de processos) to request the case records for examination terceirizao outsourcing; subcontracting terceiro no relacionado unrelated third party terceiros third parties terminal, (inf.) front-end; slave terminar, (tempo) to expire trmino, expirao expiration (contrato) termo instrument; duration termo de abertura instrument of opening termo de acordo settlement agreement termo de acordo extrajudicial out-of-court settlement termo de adeso, (hipoteca) recognition agreement (mortgage) termo de ajustamento de conduta, (ambiental) terms of agreement termo de alterao certificate of amendment termo de anuncia instrument of agreement; instrument of consent; instrument of concurrence termo de aprovao instrument of approval termo de assuno de dvida instrument of assumption of debt termo de audincia transcript of hearing termo de cincia awareness letter termo de compromisso de cessao cease-and-desist commitment termo de contratao contract agreement termo de contratao de servio term of service contracting termo de entrega de obra work delivery instrument termo de fechamento instrument of closing termo de informao information statement termo de iseno de responsabilidade comfort letter; disclaimer termo de ocorrncia, (contb.) event statement termo de posse instrument of investiture termo de prestao de garantia collateral instrument termo de relacionamento keep-well agreement termo de resciso termination agreement termo de responsabilidade liability commitment; declaration of acceptance of liability;estoppel certificate termo de securitizao, (imob.) instrument of securitization; securitization companies termo de transferncia de aes share transfer form termoeltrica thermal power plant termos de aprovao terms of approval terras devolutas unoccupied government lands terreno plot of land terreno de marinha Navys rights to littoral land (terreno de marinha); a type of riparian rights terreno quitado discharged land tese acadmica dissertation tesouraria treasury testa de ferro off-the-books owner; straw man; fronting company testada dividing line with the street testador testator; bequeather testamenteiro executioner; executor teste de aptido aptitute test teste de comissionamento comissioning test teste de desempenho performance test teste de inteligncia intelligence test teste de personalidade personality test testemunha apresentada witness in person testemunha de acusao witness for the prosecution testemunha de defesa witness for the defense testemunha instrumentria witness by proxy testemunha ocular eye witness testemunhar, (vb) testify testemunho testimony testes psicolgicos psychological tests teto mximo permitido ceiling txtil no entrelaado nonwoven timbre de escritrio letterhead tipicidade typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law) tipificar to deem; to exist tipo de documento contratual type of contractual document tiragem pressrun tirar de letra to sail through tirar o mato, limpar, expurgar to weed out titular holder; owner; full professor (univ.); holder of an account (conta) titular, (de rgo gov.) head officer titular, (escritura de emisso) note holder; bondholder; debenture holder titular da conta, (carta de crdito)account party titularidade ownership (= direito de propriedade); holding; fee property titularidade integral fee simple ttulo, (em geral) instrument; bill; bond; security ttulo, (patente) certificate; heading; note ttulo a curto prazo short-term note ttulo a longo prazo long-term bond ttulo a pagar, (bancos) note payable ttulo a receber bill receivable ttulo ao par par bond ttulo ao portador bearer instrument ttulo aquisitivo deed of title; document of title ttulo bom e negocivel good and marketable title ttulo bom e vlido good and marketable title (posse); good and negotiable instrument (obrigao) ttulo cambial negotiable instrument ttulo cambirio exchange draft ttulo caucionado escrowed security ttulo com preferncia na liqidao corporate senior securities ttulo consolidado consolidated bond ttulo conversvel convertible bond ttulo conversvel em aes convertible bond ttulo da dvida agrria, (TDA) agrarian debt bond ttulo da dvida externa brasileira deposit facility agreement (DFA) ttulo de crdito instrument of credit; market security; bond; security ttulo de dvida instrument of indebtedness ttulo de dvida lquido e certo certain and undisputed instrument of indebtedness ttulo de dvida pblica debt securities ttulo de dvida pblica, ttulo pblico government bond ttulo de habilitao professional license ttulo de participao equity security ttulo de participao, (balano) equity stake; equity interest ttulo de primeira linha senior bond ttulo de propriedade deed of property ttulo de renda fixa fixed-income security; bill and bonds of fixed return; non-indexed securities ttulo de renda varivel variable-income security ttulo detido em nome do corretor, em vez do nome do investidor street name ttulo diferido deferred bond ttulo do cargo job title ttulo do tesouro exchequer bill ttulo em carteira portfolio bond ttulo endossado endorsed bond ttulo executivo, (Dir. Civ.) executory right; execution instrument ttulo executivo extrajudicial extrajudicial enforcement instrument ttulo executivo judicial judicial enforcement instrument ttulo executrio collective document ttulo federal federal bond; government bond ttulo garantido secured note ttulo honorfico joint honors ttulo lquido, certo e exequvel to have a certain and undisputed right ttulo mltiplo multiple share certificate ttulo negocivel negotiable instrument ttulo nominativo registered securities ttulo patrimonial membership; membership share (stock exchange) ttulo proprietrio membership share ttulo pblico government bond ttulo sem vencimento continued bond ttulo singular single stock certificate ttulo universitrio university degree ttulo utilizado na reorganizao empresarial de sociedade annima adjustment bond ttulos e valores mobilirios equity; bond and note tocar to devolve upon (succession) tolerncia forbearance; waiver; allowance tolerar to waive; forbear tomada de deciso decision making tomada de preos price survey tomador borrower; insured (de seguro); principal; policyholder (seguros); policyowner (seguros); taker (seguros) tomador de crdito applicant for the credit tomar posse to take office tomar uma atitude to bite the bullet tombado certified as a historic structure; listed (as a landmark) tombamento act by which property is preserved as a historical site or having cultural value tombar to designate a landmark; to list tpico bullet point torpeza moral turpitude total das aplicaes total applications total das origens total sources total do ativo total assets total do passivo total liabilities total listado overall amount totalidade do avenado entire agreement trabalhador assalariado salaried worker (as opposed to worker on commission) trabalhador autnomo independent contractor; self-employed worker trabalhador avulso freelance worker trabalhador braal manual worker trabalhadores externos field staff trabalho task trabalho a tempo parcial special flexible work system trabalho alternado aos X working every other X trabalho em equipe team work trabalhos forados hard work trao de personalidade character trait tradio tradition; delivery tradio cadastral recorded history traduo translation traduo juramentada sworn translation; certified translation; official translation tradutor juramentado official/certified translator trfego entrante incoming call trfego sainte outgoing call trfico de drogas drug trafficking trfico de influncia influence peddling trfico de informaes peddling tramitao handling; development; procedure trmite procedural progress trancamento stay transao settlement; business; compromise transao a termo hedging transaction transao de boa-f arm's length transaction transao de paridade entre moedas currency swap hedge transaction transao entre partes independentes arm's length transaction transao imobiliria conveyancing transao penal plea bargaining transacionar to trade transbordo transhipment transcrio record (imvel/fiscal) transferncia transfer transferncia de chamada, (telecom.) call forwarding transferncia de fundos a descoberto overdraft transferncia eletrnica de fundoswired funds transferncia unilateral de divisasinbound/outbound transaction transferir propriedade to pass title transgnico, (adj.) genetically modified transgresso voluntria wilful misconduct transgressor tortfeasor; wrongdoer transigncia compromise transigente compromising party transigir to compromise; to come to an agreement; to waive transitar em julgado final decision not subject to appeal; to be unappealable; to become final and unappealable trnsito em julgado res judicata transmisso conveyance (property); transmission (electr., gas) transmitido, (bem imvel) conveyed transparncia rectitude; transparency transparente open and aboveboard transportado, (de uma folha para outra) brought forward transportador carrier transportar um saldo to carry over a balance transporte carryforward transporte areo air transportation transporte de empregados employees transportation transporte de valores transportation of valuables transporte ferrovirio railway transportation transporte gratuito free transportation transporte martimo maritime transportation transreceptor, transpondedor, trespondedor, transponder transponder trasladado em seguida certified copy made immediately traslado ferry-flight; first certified copy tratado de bitributao income tax treaty tratar, abordar to deal with tratativa amigvel amicable negotiation tratativa de acordo arrangement for settlement tratativa, acerto arrangement; procedure; negotitaion travar to lock; join; bar travessa byroad trazer calculate trazer benefcio to add value trgua de preos price letup; price respite treinamento training treinamento de superviso supervisory training treinamento inter-departamental, (marketing) cross-training treinamento no trabalho on-the-job training treinamento prtico hands-on training treinamento terico e prtico on-site and classroom training; hands-on and classroom training treinar to train trem de prata, (trem com servio especial) MetrolinerParlor trplica, (Dir. Proc. Penal) defense's rebuttal; second reply; rejoinder trespasse de estabelecimento succession of establishment trevo cloverleaf; nonimpeded flow; interchange tribunais do trabalho labor tribunals tribunais eleitorais electoral tribunals tribunais militares military tribunals tribunal court; superior court; higher court; second instance court tribunal arbitral court of arbitration tribunal de alada second instance court; higher court tribunal de circunscrio circuit court Tribunal de Contas da Unio Federal Budget Oversight Board tribunal de justia superior court; state appeals court; court of appeals (2nd instance) Tribunal de Justia do Estado de So Paulo So Paulo State Higher Court tribunal de recursos appellate court; court of appeals tribunal do jri jury court tribunal eleitoral electoral court tribunal federal de recursos appellate court; federal court of appeals tribunal pleno full session tribunal regional do trabalho regional labor court tribunal regional eleitoral regional electoral court tribunal regional federal regional federal court tribunal regional militar regional military court tribunal superior do trabalho superior/higher labor court tribunal superior eleitoral superior electoral court tributao reflexa presumed taxation tributao, contribuio assessment; taxation tributar to levy (taxes); to assess tributvel dutiable; taxable tributo duty; tax tributo federal, (TF) federal tax tributos mobilirios, (TM) real estate tax; chattel tax trinio three years trimestre quarter trinca, (naveg.) crack; fissure troca switch troca de aes em bases iguais merger of equals transaction trocar, (moeda) to exchange trpico mido tropical wetlands trust testamentary trust tubulao, (telefonia), conduit (phones); pipeline (general) tumultuar to disturb turbao adverse possession turma panel (juzes); shift (trabalho) turno da noite night shift turno de revezamento, (trab.) rotating shift turno de trabalho shift turno diurno, turno do dia day shift tutela guardianship; relief; court protection tutela antecipada advance protection tutela especfica specific performance tutor guardian TV a cabo cable TV TV alerta over-the-air TV TV por assinatura pay TV TV por programa pay-per-view TV ltima gerao, (de) cutting-edge ultrapassar um crdito to overpass a credit underwriting firme straight underwriting underwriting residual stand-by underwriting unio, (de esforos) sinergy Unio Europia European Commission unio federal federal government nico scio sole quotaholder; sole partner unidade da Federao political subdivision; state unidade de armazenamento stock keeping unit (SKU) unidade de conta unit of account unidade padro de capital, (UPC)capital standard unit; standard unit of capital unificar consolidate (to) universalidade da tributao taxation on worldwide income universalidade de rendimentos worldwide income universalizado affordable urbanizao urbanization; urban renewal usando as atribuies que lhe so conferidas in the use of the authority vested in someone by uso e ocupao do solo, (normas de) land use and development (regulations) uso fora da rede, (inf.) stand-alone use uso indevido misuse uso manso e pacfico uncontested and peaceful use; quiet enjoyment usurio de sesso, (de processamento), (inf.) session user usurio do sistema de base, (inf.)basis user usucapio adverse possession; usucapio usufruir enjoy (to) usufruto usufruct; right of enjoyment utenslio fixture; wares utenslio domstico household appliance til useful utilidade pblica public interest; eminent domain utilidades implements utilizao de informaes privilegiadas insider trading utilizar, (recursos) enlist (to) V.Excia. Your Honor vaga opening; vacancy vaga de garagem parking space vale brinde/achou ganhou instant prize vale postal postal money order vale tudo ultimate fight (judo); free-for-all vale-refeio meal voucher valer-se de to resort to; to avail oneself of vale-transporte transportation ticket; transportation voucher validao de testes test validation validade currency; validity; effectiveness vlido good valor worth; value; amount/sum (em dinheiro) valor a contento sale on approval valor a prazo sale on account valor acima do nominal above par valor agregado added value valor base do arrendamento base rent valor bloqueado float valor CIF, (que inclui custo, seguro e frete) CIF (cost, insurance, freight) valor comercial market value valor consignado face value valor contbil book value; carrying value valor da causa value on the action (to place a) valor da remunerao por cpia value of remuneration by copy valor de alada value assigned to case by the lawyer for the claimant valor de balano book value valor de cotao quoted value valor de face face value valor de fatura invoice value valor de liquidao forada break-up value valor de mercado fair value; market value valor de mercado global de uma ao float valor de resgate surrender value; cash surrender value; aggregate principal amount valor de resgate em dinheiro cash value valor de sucata scrap value valor declarado stated value valor dedutvel allowable deduction valor do patrimnio equity value valor do patrimnio lquido net worth valor dos ativos para fins de imposto de renda federal basis (accounting) valor em discusso amount of the claim valor em garantia value as security valor estimado benchmark value valor fixo, (fat.) retainer fee valor histrico the value to date, unadjusted for monetary correction valor ingressado inflow valor integral full amount valor justo fair value; market value valor mobilirio security valor monetrio security valor nominal face value valor par par value valor patrimonial equity value valor patrimonial de aes equity value of shares valor residual residual amount valor residual a balancear unrecorded residual amount valor retido holdback amount valor total aggregate amount valor tributado tax owed valor venal assessed value valorao, (bidding) specifications valores, (em geral) amounts valores mobilirios, ttulos de crdito securities valorizao, (no mercado) appreciation valorizar to appreciate vantagem privilege (shareholders); benefit; advantage vantagens/facilidades bsicas do competidor, (telecom.) facilities-based competitor vapor do processo process steam vara lower court; district court; court vara cvel circuit court (USA); lower civil court (estadual) vara cvel estadual court of 1st instance vara cvel federal federal circuit court (USA) vara criminal lower criminal court vara da fazenda pblica lower treasury court vara de famlia court of family justice vara de famlia e sucesses lower family and succession court vara de menores lower juvenile court vara do trabalho lower labor court vara nica sole district court varo male claimant varejista retailer variao fluctuation variao cambial exchange gain variation variao cambial ativa exchange gain variation variao cambial passiva exchange loss variation variao do capital circulante lquido net current asset variation variao monetria ativa exchange gains variao monetria lquida net monetary variation variao monetria passiva exchange losses variando in the range vazo outlet vazo de recursos outflow veicular to air (ex: advertisement, merchandising or sponsorship insertion); to disclose; to circulate past due; veculo medium (media) vencedor da concorrncia winning bidder vencendo-se a 1 parcela the first installment shall be due on vencer to mature; become due; come due; become stale (checks) (to) vencido overdue (adj.); accrued; outstanding; expired; matured vencido postecipadamente in arrear vencimento maturity; due date; expiration of time; expiration date (bolsa); maturity date; settlement date; earnings vencimento antecipado early maturity; acceleration vencimento do principal principal maturities vencimento integral no final bullet maturity vencimento mdio ponderado weighted average life to maturity venda a contento sale on approval venda a descoberto short sale; to sell short venda ordem sales ordered by a company to be delivered to third parties venda a prazo installment sale; sale on account; forward sale (bolsa) venda a prestaes installment sale venda a termo futures sale venda vista cash sale; spot sale venda casada/condicionada tie-in sale venda com reserva de domnio conditional sale venda condicional conditional sale venda de incremento incremental sale venda de parte da empresa dropdown venda em consignao sales or return business venda judicial sale by order of the court venda mercantil commercial sale venda por atacado wholesale venda sem empenho low-key sale vendedor ambulante street vendor vendedor de opo de venda put option seller vendedor/embarcador entrega mercadoria no costado do navio, no sendo responsvel pelas despesas de embarque, (F.A.S.) F.A.S. (free alongside ship) vender a contento to sell on approval verba de aprimoramento advanced training (cost) verba de propaganda advertising allowance verba de sucumbncia burden of defeat verba destinada aos desempregados dole verbas monies verbas rescisrias severance pay verbas trabalhistas labor amounts verbete clause; item veredito verdict verossmil most probably true verso return; transfer; version (inf.); release (inf.) verso, (programa de computador) release level verso de parcela do patrimnio transfer of part of the assets verso overleaf verter, (o valor do patrimnio) to convey the equity value verter para to convey to verticalizao vertical integration; stratification verticalizar, (concentrar toda a produo) to verticalize vestibular college entrance examination; Scholastic Aptitude Test (SAT) vestir a camisa to be a company person via counterpart via area, carta area registrada first class mail via transversal indirect viabilidade feasibility viabilizar to obtain viajar para o exterior to travel overseas vias do mesmo teor e forma counterparts of equal form and content vias pblicas, (imob.) public thoroughfares vivel feasible vice-presidente deputy chairman; vice justice (tribunal); vice chairman (conselho/diretoria) viciado flawed vcio aparente conspicuous defect vcio de forma forma non observata; defect of form (mais superficial) vcio de fundo defect of substance vcio formal formal defect vcio oculto latent defect vcio redibitrio redhibitory vice vida til useable life; useful life vida til estimada estimated service life vide anverso see face vide verso see overleaf vigncia effectiveness; validity; force; legality vigncia e prazo effectiveness and term vigente prevailing (legislation); in force on (date); actual; present vigilncia surveillance vigilncia residencial home security vigilncia sanitria sanitation vincendo coming due; falling due; maturing; receivable; accruing vinculao entailment; commitment; quasi-escrow; linkage vinculado entailed; earmarked; linked vincular to tie in; to peg vinculativo binding vnculo collateral vnculo contratual contractual bond vnculo empregatcio employment bond; employment relationship vnculo jurdico legal bind vnculo trabalhista employment bond vinda de tcnico ao Brasil sending of technician to Brazil violao ordem econmica anticompetitive practice violao de sigilo breach of confidentiality violao de sigilo bancrio, (sentido negativo) breach of bank secrecy violao do dever de vigilncia breach of duty to take care violao, descumprimento, infrao infringement; breach; violation violar breach; contravene violar fiana to jump bail violar lei to contravene the law; breach; break the law; infringe violncia fora de controle uncontrolled violence vir com boas intenes come with clean hands visa seen and agreed; agreed to and accepted visa julgar seeks the ruling of visando in an attempt visar, (vb) to certify; to countersign; to stamp; to target; to review for approval vistas inspection visto acknowledged and agreed; agreed to and accepted; acknowledged and accepted by visto, (em documento) acknowledge; having examined, passed (but not necessarily approved) visto de imigrao immigrant visa visto permanente lawful permanent residency; permanent visa vistoria inspection vistos case record examined vitaliciedade dos juzes the Judges serve for life vitalcio, (adj.) for life; life viva-voz, (prego) open outcry vocao intended use vogal, (justia do trabalho, pessoa que defende algo) advocate volume global overall volume volupturio, (adj.) optional vontade das partes volition of the parties vontade poltica political determination votar a favor to vote for votar de acordo com o n de aes vote ones shares in favor of votar e ser votado to vote and be voted on voto vote; opinion (juzes) voto aberto viva-voce vote voto condutor vote of the reporting judge voto contrrio dissenting opinion voto de agradecimento vote of gratitude; vote of thanks voto de desempate casting vote voto de louvor vote of approval; vote of praise voto de minerva, voto de qualidade, voto de desempate casting vote voto de vista a reconsidered vote; a vote pending further thought voto divergente dissenting vote voto do relator vote of the reporting judge voto em branco blank vote voto em separado separate ballot voto favorvel affirmative vote voto majoritrio plurality vote voto mltiplo multiple vote voto nominal viva-voce vote voto nulo invalid vote voto plenrio opinion en banc voto plural plurality vote; plural vote voto secreto voting by secret ballot voto unnime, (v.u.) unanimous vote voto vencedor concurrent opinion; concurrent vote voto vencido dissenting opinion; dissenting opinion waiver, rejection, renouncement winchester, (disco rgido) hard disk zelar por to ensure compliance with; to ensure the true performance of; to exert every effort to see that zero, (de zero a 60, (velocidade))nought to 60 zero coupon bond zero coupon obligation zero coupon bond de primeira linha triple-A zero coupon obligation zona zone; territory zona azul metered area zona de atuao area of operation; franchise area (franquia) zona de comrcio trading block zona franca free-trade zone zona intermediria buffer zone zona rural rural area; rural zone zona urbana urban area; urban zone zoneamento zoning court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; dia a quo and ad quem (dies a quo and dies ad quem) granting of a loan facility; opening of a loan facility; credit facility; extension of credit dismissal of action; dismissal of instance; dismissal of proceedings writ of prevention; court action; precaution(ary) action; ancillary action eviction action; action for repossession; eviction action for failure to pay blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade blue-chip stock (U.S.A.); blue-chip share (U.K.); investment grade ordinary action for cessation of use of domain name on the Internet action for refund of overpayment; claim for repayment; repetition indebit treasury stock (U.S.A.); treasury share (U.K.); share held in treasury mortgage foreclosure proceedings (jur.); action for foreclosure of a lien registered share; nominative share (U.K.); nominative stock (U.S.A.) ordinary action; ordinary proceeding; ordinary suit (jur.); civil suit; civil action defeasance action; revocatory action; action for restoration of status quo cumulative preferred share (U.K.); cumulative preferred stock (U.S.A.) forward foreign currency agreement; advances on foreign exchange contracts extra for night work; extra; extra allowance for night work; additional allowance for night work; nightwork pay accruing (adj.); performing; addendum; amendment of complaint; addition to (clusulas de contrato) attorney; lawyer; attorney at law (U.S.A.); legal counsel (jur.); solicitor (U.K.); counsel special appeal according to specific court regulations (only 2nd instance) to reach an out-of-court settlement; arrive at an out-of-court settlement chattel mortgage, conditional sale (de coisa mvel) (cf. Ballentines); conditional sale (de coisa imvel); trust receipt (cf. (Blacks); statutory lien amendment to the articles of association; amendment to corporate documents development; progress; status; handling; current status; development of case exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis) yearly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant... in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; to ascertain; to quantify to reprove; to disclose; to debate; to impugn; to infer; to question; to allege to shelve; to close a case; to dismiss a suit or claim; dismiss a law suit or claim (jur.) to cater; to serve; to meet (conditions); to respond (requests); to answer (requests) relates to the plaintiff in the case compared with the defendant, who is the PASSIVO assets offset by correspondent liabilities so that they cancel each other out in double-entry bookkeeping certificate of incorporation; formation agreement; articles of incorporation; memorandum of association (Bahamas) to act; to operate; to work out; to be engaged (in a line of business) notice of infraction; infraction notice; notice of tax assessment; notice of deficiency independent contractor; self-employed worker; contingent worker; on-call worker; hourly part-time delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice countersignature; endorsement; aval guarantee; suretyship (gen.) assets and property (for companies); personal and real properties (for individuals); property and assets good moral conduct; good moral principles; good practice; good morals; morality; decency registration form; credit investigation; registration; personal data record; personal data form arising out of or concerning a promissory note or a bill of exchange uncalled capital; non-assessed capital; assessable capital stock (not paid-in) capital stock (gen./bal.); share capital (S.A.); quota capital (Ltda.); corporate capital lack of legal grounds to substantiate claim; insufficiency; failure to state a cause of action civilian household (as in Secretaria para Assuntos da Casa Civil); chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office; State Office bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo) to assign (one can only assign a right. Obligations or duties are delegated) certificate of purpose and status; certificate of pledged debentures certificate of registration for operation of commercial and private, privileged or confidential information companies basic consumer products; market basket; typical family food basket; shopping basket of household goods; staple product basket; staple basket; a basket of staple food + household item (economist) to attach a party to a suit (opposite of to separate/sever a case/trial) bank cashiers check; bank draft; bank draft; bankers draft; cashiers check (as opposed to bearer check) drawn to the order of; payable to the order of service of process (entrega); summons (papel); process (notificao ou intimao) client (servios profissionais: mdicos, advogados); customer, consumer (bancos, lojas, empresas) joint committee; collective; plenary body; full board; interagency board closely-held company; close company; close corporation; private corporation clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego) appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit to agree; to undertake; to assume; to covenant; endanger (e.g., a business) settlement; reconciliation (de valores); conciliatory proceedings; mediation debt rehabilitation (bankruptcy relief under chapter 13 for debt rehabilitation); reorganization proceedings ( o gnero em que a concordata uma das espcies); scheme of arrangement; composition composition with creditors; creditors claims in bankruptcy proceedings ordinary (proceedings); cognizance (of jurisdiction); to gain knowledge of (court order) whereas; taking into consideration that; whereas clause (USA); recital (UK) to fund; to consolidate; to ratify; to restate (contrato social, estatuto) conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos) to organize a company; set up; establish a company; form a company; to set up a company inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia) adviser; turnaround consultant; crisis manager; restructuring consultant graphic account; memorandum account; control account; book account administrative accounting; financial account (as opposed to cost accounting) that the parties be given an opportunity to confront each other (adversary proceeding) second draft (commercial); counter-arguments of one against whom an appeal has been filed (civil procedure) adhesion contract; interfirm agreement; contract of concurrence; take-it-or-leave-it contract; shrink-wrap agreement agreement for the share purchase, share purchase commitment and other covenants turnkey contract; contract for engineering procurement and construction (EPC contract) custom-made manufacturing agreement; agreement for manufacture to order; manufacturing to order; toll manufacturing agreement advance facility agreement; credit facility agreement; cash pool agreement credit facility agreement secured by a pledge and personal guarantee option agreement for the purchase of quotas; quota purchase option agreement capital participation agreement and working capital financing commitment foreign loan onlending agreement with guarantee and other covenants monetary restatement; monetary correction; restatement; inflation adjustment; indexing; money value adjustment authorized; licensee (subst.); accredited (adj.); duly authorized; duly approved credits being collected through the courts (legal); overdue receivables (acct) time schedule; timeframe; timetable; performance forecast; schedule curator (museus); conservator (falncia); guardian (menores); committee (de incapazes) damage to property; property damage; substantial damage; actual damage Journal of the National Congress (in US The Congressional Record) 1st instance judgment (municipal); verdict (criminal); sentence (penalty); 2nd instance decision (state); 3rd instance decision (supreme) dismissal (pelo empregador); lay-off; resignation (pelo empregado); termination; severance; discharge to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance statement of origin and appropriation of funds; source and application of funds statement (funds statement); fund sources and investments statement accusation; information; charge; indictment; denunciation; filing for public land eviction without cause; voluntary disclosure (voluntary admission or confession by someone who did not pay tax, etc.) eviction rights; the lessors right to repossess the leased property without stating reasons to apply for registration; to file with; to file for registration of a trademark (marca); to post to an account (em conta) breach of duty; negligent bailee; unfaithful depositary in breach of duty; faulty bailee dismissal; change of venue (court dismissal of a case for reinstatement at another court) expropriation (without compensation); condemnation (with compensation) disregard of corporate entity; piercing of the corporate veil; disregard doctrine to cash; to redeem (duplicatas); to discount trade acceptance (duplicatas) superior court judge; appeals court judge; judge of high court; associate justice blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual) forwarder; forwarding agent; expediter; go-between; intermediate agent; broker misuse; diversion; depletion; drain (currency, gold); embezzlement to misrepresent; to misstate; to pervert; to denature; to adulterate; to distort; to diminish; to belittle verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process right of first refusal (aquisio); preemptive right (subscrio); first option chief executive officer (CEO) (S.A.); director president (Ltda.); managing director executive office; executive committee; executive board; officers committee; executive office; board of governors (Banco Central) managing officer (S.A.); managing director (Ltda.); director superintendent to vest (ex.: 5% of the shares were vested immediately when granted) federal overdue tax liability; federal debt roster; federal collectible debt; federal debts payable Debt Clearance Certificate by the National Social Security Institute (INSS) criminal intent; fraudulent intent; malice; willful misconduct; intentional misconduct; deceit equitable ownership (til); full title; ownership; useful title; command request for clarification; motion to clarify; motion for clarification of judgment; petition for clarification request for resolution of the conflict in decision; motion (because of split decision);appeal; divergence appeals request for a rehearing en banc; motion for rehearing en banc; motion to reverse or annul issue of securities abroad; issue of securities on the international market government-owned; government-held company; state-owned company to exert; to exert ones best efforts to; endeavor ones best efforts to wrongful possession; adverse possession; seizure of illegal possession accounts of a company as a whole; accounting records; entry books guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos); job seniority legal assistant (usar em livretes, faturas e apresentaes do Escritrio); trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK) motion for recusation; disqualification due to bias; motion for recusal/recusation to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit executive (business executive); Executive Branch (Poder Executivo); enforceable expurgation; disregard of effects; write down (of monetary correction) extinguishment (sociedade de pessoas); disbandment; termination (hipoteca); dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais); liquidation disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company) discovery stage; evidentiary stage (trib.); fact finding phase (adm.) bill of sale; bill; debit note; expense account; invoice; take in (gria); statement apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.) Unemployment Compensation Fund; Employees' Severance Indemnity Fund; Unemployment Guarantee Fund collateral; margin; warranty (Stock Exch.); security interest (participao hipoteca sobre ativo); guarantee (contratos) guarantee in the form of pledge of x; guaranteed by the pledge of x the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed) comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee seminal; rudimentary; undeveloped; providing a basis for further development to file/prove a claim in a concordata (first step; the approval comes later = aprovar); to prove in the bankruptcy proceedings; to make a proof local authority certificate of acceptance of occupancy; occupancy permit recognition and enforcement of foreign court decision; recognition and enforcement of foreign judgment reputable; sound; unimpeachable; fit; proper; competent; sufficient bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax (VAT in UK) an exercise tax; tax on manufactured products (similar to excise tax) not requiring representation of the victim or the filing of criminal charges by the victim mergee; acquired company; merged company/corporation; absorbed company mergor; acquiring company; surviving company/corporation; resulting company/corporation compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages debt to equity ratio; debt to capitalization test (mtodo de apurao) information technology (IT); computer science; information science; information service (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it) instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica); collocation (telecom.) to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia) established rule or principle; order; regulation; precept; institution; doctrine filing of supporting documents; discovery phase; placing documents in evidence venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdi beneficial owner (geralmente uma controladora/usufruturia, direta ou indireta); lawful owner Law 9295/96 regulates article 21 of constitution (telecommunications) municipal charter; organic law (states and nations); organic act (municipalities) bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite) phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award actual profits; real profit; taxable profit; pretax profits; book taxable income mandate; tenure; term of office; power of attorney; commission (services) commercial power of attorney; commercial power of mandate; commercial mandate writ of prevention (deciso); provisional measure; guarantee measure; preliminary injunction; motion for preventive relief (pea processual); precautionary motion; precautionary measure preliminary injunction; temporary restraining order; restraining order circulating medium; medium of exchange; monetary medium; money supply domestic industry; domestic market; national market; home market; onshore market automobile industry; automaker; original equipment manufacturer (OEM) to make withdrawals; use; manage (an account for another); to transact; to operate accounting standard; accounting principle; fundamental accounting concepts defeasance; annulment; voidability; to be considered null and void; procedural error conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (Stock Exch.) to deposit and withdraw money; to transact an account; to apply transactions to an account request grantal; we request the granting of the above; granting requested peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence) guidelines; directives; standards; requirements; models; benchmark (finance) parts of the decision; summary of the events of the trial fundamentals; basis for the decision; the verdict itself net equity; net worth; shareholders equity, stockholders equity (S.A.); owners equity (Ltda.) procedural documents; petio inicial: plaintiffs complaint; contestao: defendants answer; rplica: plaintiffs reply; manifestao rplica: defendants rejoinder to ...; nova manifestao (autor): plaintiffs reply to...; nova manifestao (ru): d expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal) corporate entity; legal identity; legal personality; corporate personality This is the first phase of the two-phase judicial procedure: (1) settlement of anything pending regarding the case; and (2) judgment on the merits short position; sale position; to sell short; short sale, short selling; selling short term; time frame; time limit; currency; interval; stated period; appointed day; timing; period special judicial order; payment notice to government; unbacked government securities; writ of payment big board; floor; trading session; trading floor; pit; market floor; regular trading hours session; trading (day) to adversely affect; to jeopardize; to impair; to prejudice; conflict with argument, in preliminary phase of case, that statute of limitations has expired preliminary; preliminary allegations (autor); preliminary arguments (ru) chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa); Honorable Speaker o cumulative remedies (contractual clause); non-cumulative taxes principle (tax) estimated self-employment income; compensation paid to senior management to sue; to prosecute; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution purchase and sale commitment; commitment of purchase and sale (1 instncia MP Estadual) (Public) Prosecutor; prosecuting attorney deceptive advertising; misleading advertising; deceitful advertising formally registered as an unpaid obligation; protested obligation (ttulo) claim to interrupt statute of limitations; motion to toll the statute of limitations unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor) apportionment; earmarking; draft of apportionment; deed of distribution (imob.) to accept; agree; to acknowledge; to certify; respect (patents); to understand refund; reimbursement; repayment; recourse; chargeback; retirement (debt issue) enrollment; record; entry (inf.); log (to a maintain a log of the number and location of originals and copies of the software) consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production) relinquishment; resignation (cargo); waiver (direito); renouncement repayment claim; claim/action for refund of undue payment; undue payment; double payment in error reply; prosecutors rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (plaintiff); rejoinder (defendant) means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented the wage on which calculation of Social Security benefits is based under Decree No. 83080/79 wage which is the basis for application of the % of Social Security contribution to the best of ones knowledge (and belief); at the best knowledgment; to the best of ones knowledge drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing principal place of business; headquarters; head office; headquarters; main office; main place of business; registered office means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority sentence to condemn; award-making decision; condemnation sentence impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration union of skilled tailors, dressmakers and workers in the clothing and millinery industries of so paulo and osasco union of workers in the knitwear and hosiery spinning and weaving and cotton waste and knitwear finishing, dyeing, fabric stamping, fiber and textile specialitty industries of X metalurgical, mechanical and electrical material manufacturer workers union construction products, machinery, paints, fittings, sanitary appliances and glasses trade retailers' association in the greater so paulo trustee (falncia); receiver (depositrio); bankruptcy trustee; receiver-manager (falncia); sequestrator; condominium manager (imob.) certificate for exchange or conversion of beneficial interests in global bonds that no action has been taken in any of the presently existing cases working partnership; capital and industry partnership; capital and working partnership mixed-capital company; government-controlled corporation (GB); mixed corporation (USA); semi-public company (GB) subordination within an administrative hierarchy, or administrative subordination (labor law) subscribed and purchased (gen.); underwritten and purchased (em lanamento de aes) adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata) instrument of agreement; instrument of consent; instrument of concurrence liability commitment; declaration of acceptance of liability;estoppel certificate Navys rights to littoral land (terreno de marinha); a type of riparian rights typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law) good and marketable title (posse); good and negotiable instrument (obrigao) fixed-income security; bill and bonds of fixed return; non-indexed securities borrower; insured (de seguro); principal; policyholder (seguros); policyowner (seguros); taker (seguros) act by which property is preserved as a historical site or having cultural value final decision not subject to appeal; to be unappealable; to become final and unappealable superior court; state appeals court; court of appeals (2nd instance) surrender value; cash surrender value; aggregate principal amount to air (ex: advertisement, merchandising or sponsorship insertion); to disclose; to circulate past due; maturity; due date; expiration of time; expiration date (bolsa); maturity date; settlement date; earnings deputy chairman; vice justice (tribunal); vice chairman (conselho/diretoria) to certify; to countersign; to stamp; to target; to review for approval acknowledged and agreed; agreed to and accepted; acknowledged and accepted by acknowledge; having examined, passed (but not necessarily approved) to ensure compliance with; to ensure the true performance of; to exert every effort to see that court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; dia a quo and ad quem (dies a quo and dies ad quem) basic consumer products; market basket; typical family food basket; shopping basket of household goods; staple product basket; staple basket; a basket of staple food + household item (economist) debt rehabilitation (bankruptcy relief under chapter 13 for debt rehabilitation); reorganization proceedings ( o gnero em que a concordata uma das espcies); scheme of arrangement; composition execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit extinguishment (sociedade de pessoas); disbandment; termination (hipoteca); dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais); liquidation venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdi bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite) phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award writ of prevention (deciso); provisional measure; guarantee measure; preliminary injunction; motion for preventive relief (pea processual); precautionary motion; precautionary measure procedural documents; petio inicial: plaintiffs complaint; contestao: defendants answer; rplica: plaintiffs reply; manifestao rplica: defendants rejoinder to ...; nova manifestao (autor): plaintiffs reply to...; nova manifestao (ru): d chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa); Honorable Speaker o union of workers in the knitwear and hosiery spinning and weaving and cotton waste and knitwear finishing, dyeing, fabric stamping, fiber and textile specialitty industries of X adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata)
Quod Meum Est Sine Me Auferri Non Potest Defined: That Which Is Mine Cannot Be Taken Away Without Me (Without My Assent) - Black's Law Dictionary Sixth Edition (Page 1253) Fee Simple "ABSOLUTE" (Deed)