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Site dedicado a literatura portuguesa e da frica de lngua portuguesa/Site dedicated to the Literature of Portugal and of Portuguese-speaking African countries

Jura II
de cujus the deceased (ao) portador (to) bearer (em) causa prpria refers to party representing himself, as without a lawyer (as found in power of attorney) (no) mrito on the merits of the case (o) acusado (the) accused (Direito Processual Penal) (O) Presidente concede a palavra the chairman recognizes (regime) CELETISTA da CLT (sendo) nulo e inoperante (being) null and void ? (acionria) stock structure interest a investida maneuver, attack, challenge a mesa the board a prazo on credit, on deferred payment basis a princpio at the beginning a propsito in this regard a quo court from which a dispute is sent to another, which is the ad quemcourt.These terms also refer to beginning and end of time period: dia a quoand dia ad quem a referida quantia such amount a ttulo precrio as a temporary A. em apenso acrdo em apenso(por ex. a um recurso) decision attached (to an appeal) abaixo qualificado identified below abater to deduct, discount, reduce by abatida discounted, reduced by abertura de capital go public abertura de crdito opening of loan facility; extension of credit abertura de inventrio opening of probate proceedings abonar (abono) allowance,guarantee to certify abrir mo to relinquish; waive; give up absolver acquit dismiss absolvio acquital; absolution; pardon; dismissal; discharge absolvio de instncia dismisssal of instance/action/proceedings absolvio sumria summary dismissal abstendo-se de votar os legalmente impedidos those legally impeded abstaining from voting ao anulatria annulment; action; action for annulment; or (if possible) action seeking to annul ao ao portador bearer share ao cautelar precautionary measure;(when used to enjoin anothers actions) action for preliminary injunction; writ of prevention;court action, precautionary suit; anallary action ao cautelar incidental de cauo de custas e honorrios precautionary action incidental to bond for court costs and fees ao cominatria suit to obtain an injunction; punitive action ao condenatria indemnity action, condemnatory action ao de bens vendidos com reserva de domnio suit for goods sold with title retention ao de conhecimento cognitive proceedings ao de fozo ou share ao de preceito declatria ordinary declamatory petition ao de prestao de contas suit to obtain a settlement of accounts, account rendering action ao decumprimento enforcement claim ao em tesouraria share held in treasury share

ao escritura dalria book share ao hipotecria mortgage foreclosure proceedings ao judicial litigation proceedings,court suit, judicial suit ao julgada improcedente claim deemed groundless ao movida por suit brought by; suit filed; suit entered ao nominativa registered share ao ordinria legal ordinary action, common share ao ordinria ordinary action; ordinary suit; ordinary proceeding; civil suit/action ao ordinria de anulao cambial ordinary suit for annulment bill of exchange ao ordinria de repetio de indbito ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed or paid in error ao ou omisso dolosa ou culposa malicious or culpable (faulty, negligent) act or omission ao pauliana (a kind of defiance action) action brought by a creditor annul a sale of assets by a debtor who was in arrears and who sold off assets to keep them from being attached by the creditor. annulment of sale would make them the debtors once again, and therefore attachable ao penal criminal action ao penal privada private criminal action ao penal pblica public criminal action ao popular class action ao por danos suit to recover charges ao preferencial preferred share, preference share(Brit) ao preferencial classe A preferred class A share ao preventiva interlocutory action; writ of prevention ancillary action ao real prossessory action, action in rem ao regressiva action or suit to recover, secondary suit ao repersecutria claim ao revocatria revocation suit ao revogatria revocation action ao trabalhista labor sent; acareao confrontation of witnesses acatar accept, fulfill, respect renovate, obey acfalo said of a meeting not presided by chairman/presid. aceitar/aceite acknowledge, acknowledgment, acceptance acervo assets; wealth; estate holdings acervo lquido net assets acessrio fixture acessrios e encargos ancillary charges e fees achado conforme found in order acima exposto the foregoing acima qualificado identified above acionista shareholder acionista ofertante offering shrehlder acionista pessoa fsica individual shareholder acionista pessoa jurdica corporate shareholder aes bonificadas stock dividend (the interest represented by the shares that are issued as a dividend) aes cadas em comisso forefeited shares aes custodiadas shares in custody aes debntures debenture stock aes emitidas outstanding shares, issued shares aes fungveis fungible shares acolher (petio, recurso) to accept (to receive without implying approval) acompanhamento follow-up, monitor, observe acrdo court decision; decision; judgment (2nd and 3rd instance)decision acordo (em processo) settlement acordo amigvel out-of-court settlement, amicable settlement

acordo de acionistas shareholders agreement acordo de participao participation agreement acordo de sigilo nondisclosure agreement acordo de vontades mutual agreement acordo de voto voting agreement acordo preferencial preferential arrangements acumulao/acmulo accrual acumulados accrued acumulados accrued profit and loss statement acusar (recebimento de carta) to acknowledge of a letter adiantamento advance payment adicional (emprstimos juros) spread adicional (trabalhista) extra; extra for night work adicional ao frete para renovao da Marinha Mercante freight surcharge for renovation of the Merchant Marine aditamento (ao pedido) asddedum; amendment of complaint aditar to make addendum to; to supplement; to amend (pleadings) adjudicao adjudication administrao management (of a company) administrador de carteira de valores mobilirios securities portfolio manager administrador de empresas business administrator administradores officers (of company) advogado attorney (USA); solicitor (England); counsel advogado de defesa defense attorney; counsel for the defense afastar to afianado guaranteed afianar to set bond; to bail; to guarantee afianvel bailable afretador (ou fretador) charterer agncia de cobrana collection agency; bill collectors agncia de notcias news agency agente agency agente de processo process agent (agent for service of process, especially a process that may be served abroad on delinquent Brazilian borrower) agente depositrio escrow agent (shares only); depositary agente emissor issuing agent agente fiducirio fiduciary agent; trustee agilizar to streamline; to make more efficient; to make more dynamic; expedite gio premium (on subscription of stock above par value) agravo appeal agravo de instrumento interlocutory appeal agravo regimental appeal against court regulations; special appeal according to specific regulations (only second instance) agressor tortfeasor (in civil action); aggressor agrupamento de aes grouping of shares ajuda de custo allowance ajudante de perfurador (petrleo) roughneck ajuizamento da causa filing of a lawsuit ajuizar um processo to file a suit ajustado agreed, covenanted, settled ajuste agreement, covenant, settlement alavancangem leverage, gearing (finanas) alada jurisdiction alegaes claims, allegations; counts (in an indictment) alegaes finais closing arguments

alienao fiduciria fiduciary alienation (conditional sale) alienante alienor alienar to dispose of alienatrio alienee alnea item alquota tax rate, duty rate almoxarifado supplies alocar, destinar, reservar to appropriate, to allocate alterao contratual (referindo-se a contrato social) amendment to the articles of association alterao de contrato social amendment to the articles of association alterao estaturia amendment to the by-laws alugar to lease (legal), to rent aluguel rent alvar permit (as for building or prospecting) alvar judicial court order or writ alvar rgio royal charter amortizao amortization (assets), repayment (loan) amortizar (emprstimo) repay AMP Advertising, Marketing and Promotion amplos poderes broad powers andamento do processo development of case anexo exhibit, schedule, annex (to a contract, agreement, etc) ano (ou exerccio) fiscal fiscal year ano (ou exerccio) social company year, fiscal year, financial year, company financial year ano base base period ano civil calendar year ano de competncia accrual year antecessora (sociedade) predecessor (as opposed to successor) antecipao (de pagamento) prepayment antecipao (de vencimento) acceleration antecipar pagamento to prepay anteprojeto de lei draft bill anterioridade da lei principle under which no new tax may be collected during the year in which it is created anterioridade impeditiva prior registration, precludes registration anticrese antichresis antijuricidade juridical impermissibility (illicitness) anuente consenting party anulvel defeasible, voidable aos de costume disse: nada in answer to the customary questions asked to determine eligibility to serve as a witness he/she had nothing to say that would disqualify him/her as a witness aos quadros to the/staff apelado, recorrido, reclamado appellee, respondent apelante,recorrente, reclamante appellant, claimant apelar to lodge or file an appeal aperfeioamentos refinements, perfections, improvements aplicao investment aplicao de numerrios investment of money aplicao do regime de competncia(crditos) accrual apcrifo aprocryphal, of doubtful authenticity aporte contribution aposentadoria compulsria mandatory retirement apreenso attachment, seizure apresentao sbmission, filing apresentao protocolar recorder submission/presentation

aprimoramentos enhancements, refinements (EDP field apropriao indbita embezzlement, theft (undue or inappropriate appropriation) apropriar to recognize aprovar um crdito em concordata to approve a claim in a concordata apurar to show; to ascertain, to assess aquisio do controle acionrio acquisition of the share control arguio de relevncia argument of relevance armador shipowner; outfitter (of a ship) armazm alfandegrio bonded warehouse arquivamento shelving; dismissal; closing (of a case);filling or registration (with the Commercial Registry) arquivar na Junta Comercial to file/register with the Commercial Registry arquivar um processo to shelve; dismiss a suit or claim; to close a case arrazoado statement of arguments arredamento mercantil(com opo de compra) leasing (equivalent to British hire purchase) (in Brazil always with option to buy) arrematao auction arrendamento (locao) lease arrendante lessor arrendatrio lessee, leaseholder. tenant arresto arrest (seizure) arrolamento enrollment; register; roll; inventory articulado articulated pleading (part of a petition, arguments in court case which is articulated) artifcio, logro, fraude deceit (ex.: free of deceit without coercion) artigos de liquidao proof for calculation of a court award; a separate part of the execution phase of a judgment, in which the judge decides how much the award should be on certain parts of the judgment assembia de constituio general meeting of incorporation assemblia geral extraordinria extraordinary general meeting assemblia geral ordinria annual general meeting assentada a written record assessor jurdico counsel assessor jurdico geral general counsel assessoria consulting assinar (contrato etc) to execute (rather than to sign) assinar em branco pre-sign assinar por si signed personally assinatura execution (rather than signing) assistncia de sade health care assistente de perfurador (petrleo) derrickman associao joint venture ata de aassemblia geral de constituio minutes of the general meeting for the organization of the company ata de assemblia especial de acionistas minutes of the special meeting of shareholders ata de assemblia geral de transformao minutes of the general meeting of trans formation ata de conselho consultivo minutes of the advisory council or consultative council ata de reunio de diretoria minutes of the meeting of the board of directors ata de reunio de quotistas minutes of the quotaholders meeting atendimento de consulta paralela answer to a related consultation atentar contra to threaten (as to attempt against national security) atestado de administrador officer certification atestado de antecedentes criminal clearance certificate ativo assets; relates to the plaintiff in the case, compared with the defendant, who is the passivo ativo a curto prazo current assets ativo circulante current assets

ativo de compensao assets offset by correspondent liabilities so that they cancel each other out in double entry bookkeeping ativo disponvel cash ativo disponvel e de realizao imediata current funds, assets ativo e passivo assets and liabilities ativo imobilizado fixed assets ativo intangvel intangible assets ativo malevel quick assets (cash and receivables) ativo pendente pending assets, suspense accounts ativo permanente fixed assets ativo principal productive assets ativo real real assets ativo realizvel realizable assets ativo realizvel a curto prazo short-term receivables ativo tangvel tangible assets ato danoso que d causa a reparao por responsabilidade civil tort (ilcito civil) ato doloso malicious act atos constitutivos acts of incorporation (S.A.); formation acts (Ltda.)/ acts of incorporation (para ambos) atravs do que whereby atribuies prerogatives atualizao updating audincia hearing audincia de instruo (processo) evidentiary hearing (discovery phase of proceedings consists of interrogatory, deposition by witnesses, production of documents auditores (independentes) auditors; CPA certified public accountants auditoria audit auditoria (direito processual) council of justice autarquia (ou empresa paraestastal) autonomous government entity autenticado certified, authenticated auto de infrao infraction notice; notice of infraction auto de infrao fiscal tax deficiency notice (for income tax); tax delinquency notice (for taxes other than income tax) auto-laado self-assessed autnomo independent contractor; self-employed worker autor plaintiff autoridade judicial the judiciary autorizao judicial court authorization autorizao para cumprimento exequatur; authorization for the execution of a judgment autos official summary; case records autos, autos de um processo files; court files; records; court records; case records; record of the case (docket list of every filed) autos apartados separate court record (as opposed to main court record) autos conclusos the case is with the judge autos instrutores files of evidence, records of evidence autos principais main proceedings files; main court files autuao fiscal delinquency notice autuar to officially notify of: tax deficiency; tax delinquency; tax claim auxlio doena sickness allowance aval avalguarantee avaliao appraisal; estimation; survey; valuation avaliar bens imveis ou mveis (para venda, por ex. ) to appraise avaliar estoques (para fins de contabilidade) to value (inventory) avalista aval guarantor avalizado guaranteed by aval avaria damage

avaria grossa gros/general average (insurance) avaria particular particular/common average (insurance) avena covenant averbao annotation, approval averbar to record; annotate; protocol; register; approve aviso de cobrana call notice aviso de cobrana de imposto tax claim aviso de cobrana de imposto no pago deficiency notice aviso de cobrana de imposto pago a menor assessment notice aviso de priso arrest record aviso prvio notice period; prior notice avocar to assume to oneself; to arrogate to oneself (as responsibility) balancete ou balancete de verificao trial balance sheet; interim balance sheet balano balance sheet balano analtico analytical balance sheet balano analtico e sinttico condensed and analytical accounts balano intermedirio/extraordinrio interim balance sheet balano patrimonial balance sheet balano sinttico condensed sheet bancarrota bankrupt banco mltiplo multiservice bank banco preferencial prime bank base imponvel assessable basis bases equitativas/comunicativas/(entre partes independentes) on an arms-length basis bastante procurador attorney-in-fact Bel. abbrev. for Bacharel (if bachelor of law, could simply put esq. after the name behalf (on) = action for (in) = for the benefility beneficirio payee (draft, check,note) benefcio de ordem privilege of order (Blacks); bneefit of order bens assets; property(ies); goods;items; estate bens corpreos tangible assets bens em condomnio jointly owned assets bens imveis (when appears alone) personal property; assets; movable property; personal assets bens imveis (when appears alone) real property; property; real estate; immovable assets bens mveis e imveis assets and property (for companies);personal and real property (for individuals) bitributao double taxation boa f bona fide; good faith boas intenes free from fraud; come with clean hands boletim de ocorrncia policial police report boletim de subscrio subscription list bolsa de mercadorias commodities exchange bolsa de valores stock exchange bonificao (de aes) stock dividend bonificao (diretores ou empregados) bonus bonificaes de dividends in the form of bons costumes good conduct; good practice; morality bnus bonds bnus de emisso pblica publicity issued bonds bnus de subscrio subscription bonds borders bordereaux busca search busca e apreenso search and seizure; distraint c.c. (combinado com) combined with; carbon copy (used in letters to note copies to other parties) cabimento de recurso acceptance of an appeal

cadastro credit investigation cadastro de contribuintes official list of taxpayers cadastro de contribuintes imobilirios independent workers tax list (has to do with ISS tax cadastro de pessoas fsicas CPF individual taxpayers register cadastro geral de contribuintes (CGC) general taxpayers register caderneta de poupana passbook savings account caducar to lapse, forfeit, become null and void caducidade forfeiture, lapse caduco forfeited, null and void caixa de liquidao liquidation department cmara (tribunal) chamber cmara de compensao clearing house cmara dos deputados house of representatives cambirio arising out of concerning a promissory note or a bill of exchange capital a realizar to be paid up capital autorizado authorized capital capital com direito a voto voting capital capital de giro working capital capital de risco venture capital; risk capital capital destacado allocated capital capital excedente surplus capital capital integralizado paid up capital; paid in capital capital realizado paid up capital; paid in capital capital social capital stock (genrico vale p/ todas as sociedades); share capital (S.A.); quota capital (Ltda.) capital subscrito subscribed capital capitalizar (juros) to compound capitania dos portos port authority captao capture carter societrio corporate nature carncia grace period (in a loan) carncia (em assunto contencioso) lack of grounds; lack of grounds; lacking in grounds carncia de uma ao lack of legal ground to substantiate claim insufficiency; failure to state a cause of action cargo position; title; office cargo de confiana bona fide position; bona fide work; position of trust (more generallyconfidential relation) carta compromisso letter commitment carta convite invitation to tender carta de fiana (prestada a) letter of guarantee (in favor of) carta de inteno letter of intent carta de iseno de responsabilidade comfort letter; letter of comfort carta de preposio letter of appointment of agent carta fretamento charter party carta opinativa opinion letter carta partida charter party carta patente letter patent; bank charter (with reference to Central Bank authorization to operate as a bank) carta pregatria letter rogatory transmitted and then executed carta protocolada letter against receipt carta rogatria letter rogatory (a letter rogatory is issued, carta testemunhvel carteira (investment) portfolio carteira de identidade identity card carteira profissional work card cartrio when linked to Poder Judicirio) Court Registry Office; Court Registrar

cartrio de notas notary office cartrio de protestos de ttulos protest office cartrio de registro civil das pessoas jurdicas civil registry of legal entities cartrio de registro de imveis real estate registry office cartrio de registro de ttulos e documentos registry of deeds and documents casa civil civilian household (as in secretaria para assuntos da casa civil); or chief of staff (as in chefe do gabinete da casa civil) caso de diversidade (de cidadania) diversity case caso de fora maior event of force majeure caso de inadimplemento event of default casos fortuitos acts of God casual deficiency or revenue categoria profissional occupational, professional category cauo pledge; bond; security; guarantee; bail; escrow cauo de custas e honorrios to post bond for court costs and fees cauo dos diretores pledge to guarantee the performance of directors causa de pedir cause of action cautela share certificate cautelar attorney-in-fact proxy cavalo mecnico a trailer or semi-trailer cedente assignor ceder to assign (one can only assign a right. Obligations or duties are delegated) cdula schedule (as schedule E in income statement) cdula de crdito credit certificate cdula pignoratcia de debntures certificate of pledged debentures celebrado entreed into celebrar (contrato) to enter into cerceado restricted, limited, curtailed certido certificate, certified copy (sometimes) certido de andamento (M&P) certificate of status (as of bureaucratic proceeding) certido de sentena certified copy of court decision certido negativa clearance; certificate attesting to the absence of (tax lien, for instance); tax clearance certido negativa de imposto de renda income tax clearance certificado de ao share certificate certificado de andamento certificate of status certificado de autorizao certificate of incumbency/authorization certificado de averbao certificate of approval certificado de depsito a taxas de juros flutuantes floating rate certificates certificado de depsito bancrio (CDB) certificate of deposit (CD) certificado de depsito de ao share deposit certificate certificado de depsito de colocao pblica taxas de juros flutuantes publicly issued floating rate certificates of deposit certificado de filiao vintenria certificate of twenty-year titl certificado de registro certificate of registration certificado de registro de fabricao certificate of registered product certificado de regularidade de situao certificate of good standing with (for instance, INPS) certificado mltiplo de aes multiple share certificate certifico e dou f I certify attest certifique-se certify certo (lquido e certo) correct certo (sendo certo de que) it being understood that certo e ajustado understood and agreed cessao do estado de liquidao lifting of the liquidation cesso de direitos assignment of rights cessionrio assignee, assign

chamada de capital capital call chamada de mo de obra manpower requisition (submitted to Min. of labor, for immigration OK) chamamento autoria to call a party to join the suit as plaintiff to implead (when a verb is required) chamamento ao processo third-party practice chancela mecnica facsimile signature; seal (as of notary public); mechanical authentication cheque administrativo cashiers check cheque cruzado crossed check, i.e. for deposit only cheque em compensao check for clearing, sent from one bank to another or to clearing house, no longer negotiable in this phase cheque frio bad/bounced check cheque nominal/nominativo as opposed to bearer check draw to the order of, payable to the order of cheque sem fundos uncovered/bounced/bad/returned/dishonored check cheque visado certified check cincia do processo cognizance of case ciente noted; acknowledged ciente e de acordo acknowledged and agreed to cindida transferee (opposite of transferor) circulante current assets; current liabilities circunscrio imobiliria real estate district/circumscription ciso spin-off ciso parcial partial spin-off ciso total total spin-off citao summons (papel); service of process (entrega) citao do protesto service of protest CKD completely knocked down clusula compromissria (arbitragem) arbitration clause clusula de paridade cambial exchange parity clause clusula potestativa ou leonina discretional clause/clause potestative (clause that contains conditions witch subject one of the parties to the will of the other party) clientes clients (servios profissionais mdicos, advogados) customers (bancos, lojas, empresas) co-obrigados nos ttulos underwriter, co-obligor coao duress; coercion cobertura cambial exchange cover cobrana collection action cobrana judicial judicial collection COD (pagamento contra entrega) cash on delivery cdigo Buzaid code of civil procedure cdigo civil civil code cdigo de processo civil code of civil procedure cdigo de processo penal code of criminal procedure cdigo penal penal code coercitvel binding cogitada contemplated coisa julgada res judicata a matter which has been finally adjudged colao (inventrio) collation colega partner, associate (in a lawfirm) colegiado committee colgio eleitoral electoral college colendo venerable coligada associated company colis/postal/postaux parcel post colocao em funcionamento start-up com poderes de empowered, with authority to com poderes de empowered

com reserva de iguais para si reserving the same powers for himself comarca judicial district combinado com coupled with comercializao marketing, trade, sale comerciante merchant; businessman comercirio commercial employee cominaes sanctions comisso de administrao management fee comisso de agenciamento agency fee comisso de arbitragem panel of arbitrators comisso de compromisso commitment fee (loans) comisso de corretagem brokerage commission comisso de intermedirios/de intermediao finders fee(s) (on really big transactions, loans, etc.; in other cases would be brokerage fees) comisso de permanncia maintenance for comisso de permanncia late payment surchage (a from of late fee on a loan) comisso de valores mobilirios securities commission comisso local cruzado fee comisso paritria joint committee (implying all parties are represented equally on the committee) comissrio em concordata trustee comissionamento (equipamentos) commissioning comitente the principal (same as representada); committed party; committed purchaser/seller comodante lessor (under free lease or bailment) comodatrio lessee (under free lease or bailment) comodato free lease, bailment companhia aberta publicly-held company) companhia fechada closely-held company; close company compensao offset compensar set of; offset compensar passivo fictcio to offset liabilities competncia jurisdiction courts competente appropriate, proper, to have jurisdiction complessividade (abrangente) comprehensive composio (acordo, transao settlement compra e venda a termo futures purchase comprometer-se agree; undertake compromissrio comprador committed purchaser compromisso (arbitragem) compromise comprovante voucher; copies of document compulsrio mandatory, compulsory comunho de bens community property comunicado No communiqu concedente grantor; assignor conceder a palavra concesso concession, franchise concessionrio grantee, assignee (some times dealer) concessionrio de servios pblicos public utility concluir fase de instruo to complete discovery concluso (estar) ? concordata concordata (suspension of payments, court-approved composition with creditors) concorrncia bidding; quotation bid concretizao consummation, completion (of a transaction) concurso de credores composition with creditors concusso graft (the illicit taking of money or other gain in the exercise of duty)

condenao award (the sum Judge awards in a suit); judgment against (na) condio (de) as, in the capacity of condio resolutiva resolutory condition/dissolving condition condio suspensiva suspensive condition condies estritamente comutativas (Lei Brasileira das S.A.) transaction at condomo co-ownership, condominium condutor arresting officer (when a policemon) escorting officer conferncia de bens e direitos conveyance of assets and rights conferncia de quotas conveyance of quotas conferir conform configurar to constitute confiso ficta indirect confession confisso de dvida acknowledgment of indebtedness confrontao das partes equal adversary parties confrontado bordered (real estate) conhecer uma ao take cognizance of action/hear an action conhecimento de embarque bill of lading conhecimento do depsito warehouse warrant/storage warrant conhecimento do despacho acknowledgment/ to be aware of/ to be informed/ to gain knowledge of conhecimentos tcnicos know-how conjunta ou separadamente jointly or severally conjunto de circuito impresso printed wire assembly (PWA) conselho consultivo advisory council/consultative council conselho de administrao administrative council conselho de sentena trial jury conselho fiscal audit committee/ poard of auditors Conselho Interministerial de Preos (CIP) Price Commission Conselho Nacional de Poltica Salarial National Council on Salary Policy conservar upheld considerando que whereas clause (USA) recital (England) consignao em juzo deposit in court consignao em pagamento consignment; payment suit consignao em pagamento deposit in court consolidao das Leis de Trabalho consolidated Labor Laws consolidao de propriedade consrcio consortium (fornecimento de equipamentos) car purchasing pools consrcio de bancos syndicate (emprstimos) (syndicate loan constituio da sociedade company formation/formation of the corporation organization, incorporation, establishment constituio do capital formation of the capital constituinte principal or client constituir advogado to retain an attorney constituir sociedade to organize/set up/establish a company consubstanciar to evidence/reflect the substance of/ represent consulta inquiry Consultor Geral da Repblica General consultor jurdico geral general counsel conta corrente de livre movimentao conta de lucros e perdas profit and loss account conta de movimento bancria current account, open account (as opposed to blocked account) conta de rateis clearing account conta de resultado income account (of a company) conta vinculada blocked account contaminado (capital) tainted

contas de compensao (em balano) memorandum accounts contas de resultado pendente (ativo) deferred charges contas de resultado pendente (passivo) deferred income contemplar recognize contencioso litigation conter inflao contestao answer contestao por negao geral general denial answer contestada answered by the defendant contestante respondent (in a suit) contestar to respond/answer contedo do testemunho/depoimento (Direito Processual) the sense of the testimony contingncias pendentes pending matters contornar no cumprir (uma deciso) to circumvent (a decision) contra minuta second draft (commercially) counter-arguments of one against whom an appeal has been filed (civil procedure) contra partida (accounting) counter entry contra-cheque statement of payroll deductions contraditrio (que seja estabelecido o contraditrio) that the parties be given an opportunity to confront each other/adversary proceeding contrafao, imitao (marcas e patentes) counterfeit, passing-off fraudulent imitation contraprestao consideration contrariar a lei to contravene the law contrariedade defenses reply (direito Processual) contratada contractor contratador principal/contracting party contratante (in construction, the owner) contrato agreement (for foreign exchange and employment, use contract) contrato a termo futures contract contrato de abertura de crdito credit facility agreement contrato de adeso adhesion contract take it or leave it contrato de administrao management contract contrato de arredamento de bens de capital capital lease contrato de arredamento mercantil leasing contract 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 exchange contract contrato de cesso e transfernciqa de aes share assignment and transfer 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 share purchase, share purchase commitment and other covenants contrato de compra e venda de estabelecimento goodwill purchase agreement contrato de constituio (de Soc.) acts of incorporation (both S.A. and Ltda.) contrato de constituio de usufruto usufructuary agreement contrato de cooperao tcnico-Indl technical-Industrial cooperation agreement contrato de custdia custody agreement (as with a bank who takes custody securities, etc) contrato de depsito de aes (contrato de cauo) escrow agreement contrato de depsito em garantia guarantee deposit agreement contrato de emprstimo loan agreement contrato de experincia probation contract contrato de fabricao sob encomenda custom-made manufacture agreement contrato de financiamento credit facility agreement contrato de fornecimento de technologia industrial agreement for the supply of industrial technology contrato de gesto de bens e/ou valores agreement for the administration of property and/or

securities contrato de lecenciamento (ou licena) royalty-free trademark licensing contrato de licena para explorao do patente patent license agreement contrato de licenciamento de uso de marca trademark license agreement contrato de locao lease contrato de mtuo loan agreement contrato de opo de compra de quotas option agreement for the purchase of quotas, quota purchase option agreement contrato de participao e compromisso de financiamento de capital de giro options agreement for the purchase of quotas , quota purchase option agreement contrato de penhor pledge agreement contrato de prestao de assistncia technical assistance agreement contrato de prestao de servios services agreement contrato de repasse de emprstimo foreign loan on-landing agreement contrato de risco profit sharing agreement contrato de servios tcnicos especializados specialized technical services agreement contrato de sigilo non-disclosure agreement contrato de trabalho employment contract contrato de trablho por tempo indeterminado employment contract for indefinite term contrato de transferncia de aes share transfer agreement contrato epistolar letter agreement contrato para entrega de unidade industrial pronta para funcionar turn key contract contrato pluremo multilateral agreement, contract contrato social articles of association- Ltda. contratos bilaterais executory contracts contravalor equivalent contraveno petty offense, misdemeanor contribuio previdncia social social security contribution contribuio de aposentadoria pension contribution contribuinte taxpayer controle acionrio share control convalidar revalidate convncio convention convenincia advisability, appropriateness conveniente desirable, advisable, appropriate conversao conversion converso de dvida em investimento debt equity conversion convocao (edital) so advised by; convocao (em geral) call or summons convocar summon, convene, call cpia autenticada/certificada certified copy corpo de jurados The Jury correo monetria monetary correction, money value adjustment,indexing corregedor, corregedoria magistrate (also corridor) Corregedor Geral de Justia Magistrate in charge of Administrative matters corrente doutrinria school of trough corretagem brokerage corretor de cmbio exchange broker corretor de mercadorias commodity broker corretor de seguros insurance broker corretor de valores exchange broker corretorr broker cortes sections (in architecture, drawing) dismissals(personnel) credenciado duly, authorized, authorized, accredited crdito em conta corrente credit held in account

crdito quirogrfico general credit crditos em liquidao credits being collected trough the courts crditos habilitados proven claims credor pignoratcio pledge creditor, mortgage creditor credor quirografrio unsecured or general creditor credores (em contrato de emprstimo) lenders crrdito rotativo revolving credit crime de prevaricao crime of prevarication crime falimentar bankruptcy crime crimes dolosos contra a vida homicide induzimento ao suicdio infantocdio aborto malicious crime against huma life homicide inducement of accessory to suicide infanticide abortion critrio exclusivo de (a) at the exclusive discretion ? of cronograma performance forecast or schedule CTN National Tax Code CTPS (Carteira de Trabalho e Previdncia Social) Work and Social Security Card culpa negligence/fault culposo culpable, involving negligence cumpra-se abide by cumprir (contratos or clusular contratuais) to perform, to fulfill cumprir uma sentena to pay a judgment cumulativo accrued, cumulative cunhar to coin, exalt (cunhar uma palavra) cunho seal, mark, stamp curador conservator (bankruptcy, incompetent persons) guardian (protects minors) curator (museum, zoo, art gallery) curador lide court-appointed curator curador de ausentes conservator for absent party curados de massas falidas conservator of bankrupt estates curator of bankrupt estates curial appropriate curso normal dos negcios ordinary course of business, day-to-day; course of business custeio funding, defraying, financing custo contbil accounting cost/book cost custo empatado sunk cost custo posto no destino landed cost custdia custody custos (a) processuais/custo judicial court costs custos administrativos-financeiros overhead da parte interessada at the request dados exclusivos proprietary data danos (prejuzos) emergentes actual damages, compensatory damages danos (prejuzos) imprevistos ou indiretos consequential/incidental damages danos lquidos (pr-determinados ou fixados) liquidated damages danos materiais damage to property danos pessoais personal injuries dar baixa (contbil) direito cumprimento aos pedidos

f prosseguimento ao provimento ao agravo to write off entitle/permit fill orders certify, bear witness move ahead with action grant appeal dar provimento to grant a petition DARF Documento de Arrecadao de Receitas Federais Federal Revenue Collection Document data de desembolso advance/disbursement date data de fechamento de cmbio date of closing of exchange data de saquel draw down date or date of withdrawals (large loans, savings acts, etc.) data de vencimento due date, maturity, expiration date data mxima vnia with all due respect datado da mesma data deste instrumento of even date herewith DCN Dirio do Congresso Nacional Journal of the National Congress (in US Congressional Record) de acordo (no final de instrumento) we agree de direito privado of private law, private company de direito pblico of public law, government company de efeitos devolutivos effect of remanding de maneira definitiva on a final basis de marcas gratuito agreement de ofcio on ones own initiative and authority voluntary de ofcio in the line of official dety, ex officio de ordem pblica public policy de outorga de aval guarantee de pleno direito ipso jure, by operation of law legally de pleno jure according to the law de praxe customary de uma vez s ou parcealdamente on one or several occasions debntures debentures debentures escriturais book debentures debenturista debenture holder decadncia (perda de dir. processual) loss of procedural right decalrao cadastral statement of record declarao de bens statement of assets decndio period of ten days dcimo-terceiro 13th salary, year-end bonus deciso, deliberao resolution (in meetings) deciso arbitral arbitration award deciso de plano decision mode without hearing the parties deciso do juiz 1st. Instance judgment (municipal) (verdict criminal) (sentence penalty) 2nd. instance decision (state) 3rd. instance decision (supreme) deciso por maioria dos votos majority decision deciso publicada em separado (Dir. Processual) slip opinion declarao praa public announcement declarao de alienao de participao societria statement of disposal of corporate interest declarao de caducidade declaration of forfeiture declarao de desimpedimento clearance certificate, certificate of good standing declarao de imposto de renda income tax return

declarao de vontade declaration of will declaraao juramentada affidavit, sworn statement declarante promitente committing declarar a menor (lucros) understate declarar e garantir represent and warrant decreto decree decreto-lei decree-law dedetizar fumigate defeasance annulment defensor dativo court-appointed defense attorney deferido granted, conceded, approved defesa answer, plea, defense delegacia de estrangeiros police registry office for foreigners delegacia de polcia police precinct delegado de polcia police precinct chief/precinct chief deliberao social corporate resolutions deliberar (reunio) transact business, decide, resolve delito offense, transgression (which may be a crime or a misdemeanor demais constantes other matters revenant demanda litigation, claim, prosecution demandante claimant demandar to sue demisso resignation, termination, dismissal demisso por extino de cargo redundancy, lay-off, termination demissionrio retiree, one who resigned demitir dismiss, discharge, terminate demonstrao das origens e aplicaes de recursos statement origin and appropriation of funds demonstrao de conta de resultado our demonstrao de resultado income statement demonstrao do resultado do exercio income statement demonstraes consolidadas consolidated statements demonstraes financeiras financial statements demonstrativo da conta de lucros e perdas profit and loss statement denominao social corporate or company name denncia (Dir. Processual Penal) information, charge, accusation, indictment denncia espontnea voluntary revelation (voluntary admission or confession by someone who did not pay tax) denncia vazia the lessors right to repossess the leased property without stating his reasons denunciao de lide third-party practice denunciado third-party defendant denunciante third-party plaintiff of defendant denunciar lide to implead (use when a verb is required) denunciar um contrato to terminate an agreement departamento office departamento de rendas mobilirias (para o municpio de So Paulo) Dept. of Independent dependncias premises, establishments deperecimento to decline, perish, extinction depoente deponent depoimento pessoal personal deposition, testimony depor render a deposition depositar (marca) to apply registration, file for depositrio depositary, custodian depositrio de aes escrow agent depsito security deposit (rents) depsito alfandegado pblico public customs warehouse depsito em conta post to an account

depsito em garantia escrow depsito especial alfandegado special customs warehouse depsito judicial bond depsitos prazo time deposits (bank) depsitos vista demand deposits (bank) deprecado (juiz deprecado) the judge to whom a carta catria is addressed depreciao depreciation depreciar substancialmente to materially detract from/ to materially depreciate deputado congressman, deputy desafetao withdrawal from public access and use desaforamento dismissal a) change of venue (when one court dismisses a case for removal to another court) b) dismissal with prejudice (when the claim cannot be brought again) c) dismissal without prejudice (when the claim may be brought again, having been dismissed prior to trial on merits) desgio discount desapropriao dispossession desapropriao expropriation (without compensation) condemnation (with compensation) desarquivar reactive or reopen the case descartar capital allocate capital descendentes issue desclassificao da infrao reduction of charge desconsiderao de personalidade jurdica disregard of corporate entity/same as above desconsiderao de presonalidade da empresa piercing the corporate veil means piercing the protection of the corporation to have access to assets of the individuals who have interest in the corporation, who own it to seize assets descontituir a separao patrimonial preice the corporation veil; disregard the legal entity disrezard doctrune desdobramento de aes solitting of shares/stock splitting desdobrar break down (statistics)give details/split(shares) desembarao clear (in free and clear of cleared (customs) desembargador Superior Court Judge/Appeals Court Judge Judge of High Court desembolso disbursement, out lay advance desempatador the third arbiter, the tie-breaker deserto abandoned (an appeal can be considered desert) desestatizar to return to the public sector desfavor (emde) to the detriment desdia negligence desimpedir to desistir waive, give up desistir da ao to discontinue proceedings desistir de um contrato to disaffirm a contract desistir de um pedido to discount a request desmembramento (de terras) land parceling/divide into sections desmontado disassembled despachante forwarder, expediter, forwarding agent despachante aduaneiro customs forwarder despacho order (judicial), instructions despacho interlocutrio interlocutory order/decision despacho ordinrio a mere procedural decision within a case despacho saneador corrective/interim procedural decision despejo eviction despesa de representao business entertainment expenses

despesa operacional business expense despesas acessrias ancillary charges despesas desembolsadas out-of-pocket expenses desprovido de devoid of desprovimento denial destinar earmark destinatrio addressee destituir depose, fire desvalorizar devalue, depreciate deteno imprisonment devedor borrower (in Loans), debtor (in past-due obligations) devedor principal primary obligor dever de diligncia duty of diligence devido owing outstanding, payable dia do ano civil calendar day dia til business day (US), working day (CB) diria per diem dirio (contabilidade) journal dirio da justia Justice Gazette Dirio Oficial Official Gazette Dirio Oficial da Unio Official Gazette of the Federal Executive dias alternados (Unio) intermittent days of the Federal Executive (as opposed to consecutive) dias decorridos days elapsed difamao defamation (libel is a published/written defamation, slander is spoken) diferena a menor shortfall diferido deferred, deferred charge digno worthy dilao deferment, postponement, extension dilatao probatria extension (of time for production of evidence or for answering a complaint in the sense of extending or postponing a deadline) additional discovery diligncia diligence (sentido judicial) legal process, procedure diligenciamento follow-up (also investigations) diligencias verifications, contacts, procedures, investigations, arrangements diminuio do ativo dilution of assets direito a um crdito futuro right to a future credit direito adjetivo adjective or remedial law direito de garantia security interest direito de preferncia (subscio) (acquisio) preemptive right right of first refusal direito de recesso right to withdraw direito de recurso right of recourse or of recovery, to appeal or right to seek remedy direito de regresso right of recourse direito de reproduo copyrights (reproduction rigths) direito de subscrio subscription right direito escrito statute law direito lquido e certo net and certain right, a liquidated claim a right to a fixed and liquidated sum direito material substantive law, governing law direito objetivo natural law direito patrimomial asset interests direito positivo statutory law direito probatrio the law of evidence

direito processual procedural law direito real sobre bens mveis security interest in assets direitos adquiridos vested rigths direitos autorais copyrights direitos compensatrios countervailing rigths direitos de propriedade industrial industrial property rigths direitos reais in rem rigths diretivas management strategy diretor empregado employed director, hired director diretor presidente director-president diretor superintendente director-superintendent diretoria board of directors dirigente manager discordante dissident discusso judicial litigation dispensar waive disponvel (accounting) cash, available disposies transitrias temporary provisions dispositivo device, gadget, provision dissdio coletivo collective bargaining dissoluo liquidation distrato de locao termination of Rental Contract distrato social Articles of Dissolution distribuio por dependncia for distribution together with related case distribuidor stock dealer, dealer (auto), in court: distributor, who assigns cases to the various judges securities: distributing co. distribuir distribute (unidades), allocate (inteiro) distrito de culpa district charge of indicted (penal law) dvida ativa outstanding debt, accounts receivable dvida ativa da Unio is owed to the federal government and formerly recorded as collectible debt, usually after being unpaid for some time, as taxes. dvidas obligations, debts dividendo antecipado interim dividend dividendo cumulativo cumulative dividend dividendo fixo fixed dividend dividendo obrigatrio compulsory dividend dividendo prioritrio priority dividend dividendos provisrios interim dividends divulgao disclosure do comrcio commercial employee doao donation, gift doao em pagamento payment in kind (dation in kind not in US) documentos de constituio incorporation documents dlares ouro dollars, with gold clause (?standard for maintaining value of ? insurance policies dolo fraudulent intent, willful misconduct, malice domnio full title, ownership domnio til useful title, equitable ownership donatrio donee (also recipient) dou f I certify douta curadoria guardian doutrina authority, Books of Authority, jurisprudence legal writings DSR (descanso semanal remunerado) remunerated weekly day(s) off duplicata trade acceptance bill, trade bill duplicatas a pagar accounts payable trade duplicatas a receber accounts receivable trade

durante o prazo de vigncia during the life E.T. (em tempo) postscript economia popular the public interest/welfare editadas, promulgadas (leis) enacted edital (em geral) public notice edital de convocao p/AGO) call notice,summons notice edital de convocao (p/ concorrncia ou licitao) invitation to bid/tender/invitation notice efetivao consummation, to be ? egrgio illustrious, distinguished elemento de conexo connecting factor em andamento in process, in progress em apreo in question, being evaluated em bases correntes on pay-as-you-go basis em benefcio for use em curso in progress em exerccio acting em flagrante in flagrante delicto (in the act, caught red-handed) em forma pblica under seal em nvel condinzente commensurate with em nome de on behalf of em nome e lugar in the name & stead em observncia with due regard em pauta in question, under consideration matter at hand em perodos menores at shorter intervals em princpio in principal em processo by a procedure em razo de under this em relevo embossed, raised em seu poder in this possession embargado respondent embargante movant embargos motion appeal embargos arrematao motion stay judicial sale embargos executao motion to stay execution embargos sentence motion to modify judgment embargos de decalrao motion for clarification of judgment, motion to clarify embargos de divirgncia motion (because of split decision) embargos de terceiro prejudicado third-party intervention/defense embargos infringentes (ou de nulidade e inringentes) motion to reverse or annul, motion for en banc rehearing ementa resum of court decisions demonstrating a specific point, summary, headnote emitente maker, issuer (notes) emitir emolumentos fees, emoluments (any perquisite, advantage, profit or gain arising from the possession of an office) empate de votos tie vote empenhantel pledgor empreendimento conjunto joint venture/undertaking empregado estvel employee with tenure empregado que ganha horas extras non-exempt employee empregado que no ganha horas extras exempt employee empreitada contract work, job

empreiteira contractor empresa coligada associated company empresa comercial exportadora trading company empresa estatal pblica government-controlled company/state co. empresa fantasma dummy corporation empresa jornalstica press and broadcasting company empresa paraestatais e autarquias autonomous government entities empresa paraestatal parastate companies emprstimo que gera receitas/resultados performing loan emprstimo que no gera receitas non-perfoming loan/non accrual loan encaminhar route, forward, sent submit encargos acessrios ancillary charges encargos sociais payroll charges, labor charges endossante endorser endossatrio endorsee endosso endorsement endosso em branco blank endorsement endosso em preto full endorsement, special, nominal endosso pignoratcio pledge endorsement endosso sem regresso endorsement without recourse, qualified endorsement enquadrado classified, considered, qualified by enriquecimento ilcito unjust enrichment entendimentos discussions, conversations entidade aberta de previdncia open private pension plan companies operated entidades de previdncia privada private pension funds entrar em vigor ? entre outros including but not limited to/ inter alia entreposto aduaneiro bonded warehouse entreposto industrial industrial warehouse equiparar hold equivalent, equate equivalncia cambial exchange parity equivalncia patrimonial equity accounting ERD (espero receber deferimento) expedir, registrar, distribuir to be issued, registered and distributed expect to receive granting ERM(espero recber merc) esbulho possessrio wrongful possession, illegal seizure, adverse possession escrevente (Cartrio de Notas) clerk escrevente (em juzo) assistant court official, court reporter escrevente autorizado authorized clerk escrevente habilitado qualified clerk escritas accounts of a company as a whole escritura deed, indenture escritura de compra e venda deed of purchase and sale escritura de emisso deed of issue escriturao bookkeeping escriturao contbil accounting books or records escriturao mercantil commercial accounting (books) escriturao pblica de declarao public deed of unilateral declaration of escrivo (cartrio de notas) head clerk escrivo (forum, junto s varas) head clerk ESNP (e sendo necessrio provar) and if necessary will prove ESOP Employment Stock Overtaking Plan

esplio estate esquema de pagamento payment schedule estabilidade.(em emprego) tenure estado civil marital status estado da tcnica (patente) prior art (state of the art) estado de necessidade Dir. Penal out of necessity estatal state-owned company estatizar to leave the public sector estaturio statutory estaturatiamente according to the By-laws or law estatuto da terra Laud Statutes estatuto social By-laws (S.A.)/charter estmulo incentive, inducement estorno cross-entry evico de direitos loss of rigths (court-authorized) ex-fbrica ex-works, ex-plant ex-offcio ex-officio, in the line of official duty, in the course of official duty, as an official exausto depletion (accounting) exceo (Dir. Processual) plea exceo de incompetncia plea of lack jurisdiction Excelentssmo The Honorable exceta respondent or defendant (in an exception or exceo de incompetncia) excipiente petitioner (in an exception) excluir responsabilidade to bar a liability excusso foreclosure excutir foreclose excutir uma garantia sue on a guarantee excutir uma hipoteca foreclose on a mortgage execuo implementation execuo (de contrato) (de sentena) (judicial) performance enforcement execution execuo especfica specific performance execuo financeira cash flow performance (Unibanco) execuo fiscal tax collection proceedings execuo hipotecria mortgage foreclosure execuo patrimonial liquidation of assets execuo perfeita perfect performance executado execution debtor/judgment debtor executar um contrato to perform a contract executar uma garantia sue on a guarantee/execute on a guarantee executivo executive (business executive) exemplificadamente but not limited to, for example, inter alia exequente execution creditor, judgment creditor exequilidade enforceability exequvel enforceable exerccio financeiro financial year exerccio fiscal fiscal year exerccio social fiscal year, financial year, corporate year (when distinguishing from fiscal year exibilidade liabilities exigncia demand, requirement exigvel due, enforceable exigvel a longo prazo non-current liabilities

existente subsisting, existing exordial exordium exoteria exorym expediente letter/working hours expedir dispatch explorao exploration, exploitation, prospecting exposio de motivos statement of justification, preamble (law) legislative intent (US) exposto acima exponded ? expurgado (de ndice) expurgated expurgo expurgation externo com outorga de garnatia e outras avenas with guarantee and other covenants extino extinction, extinguishment extino de ao discontinuance of a suit/action extino do caso dismissal of case extino do processo abatement of action extinto wiped out (accouting, eg. credit) extracontabilmente off the books (off-book adjustment) extrato bancrio bank statement, to make ? faculdade permission, can also be option faixas salariais wage or salary brackets falncia bankruptcy falso testemunho perjury faranico over-ambitious fase de instruo discovery phase, discovery ftica factual (jurdico) fato gerador generating fact, eventor circumstance (usually as regards tax liability)/triggering fact/event fato gerador de imposto taxable event fatura invoice, bill, statement, bill of sale fatura de honorrios fee statement favorecido drawee Fazenda Estadual State Treasury Fazenda Nacional National Treasury (Min. of Finance) fazendrio revenue authorities fazer remisso a make reference to f pblica public credit feriados forenses court recess/holiday, legal holiday frias proporcionais earned during current year of employmont or service, proportional to mos, worked but not yet due, accrued vacation time during the current employment year and not yet due frias vencidas those which were due, which you could have taken, supposed to in fact but did not unused ? vacation days ferir can be contranvene (law or provision) offend (the ments) fiador solidrio joint surety fiana surety, suretyship fiana bancria bank guarantee fidei comissrio trustee fidejossria fidejussory, guarantor, personal guarantee fidelidade non-competition clause fidcia/fidelcomisso trust (testamentary) fiducirio/fidelcomissrio trustee, beneficiary of a trust (testamentary) fiel depositrio bona-fide depositary filhos (testamentos) issues filiadas affiliates filial branch firma firm name, trade name, company

firma individual sole proprietorship fiscais tax, fiscal fiscalizao inspection, controlling, supervision flador surety fluxo financeiro cash flow fluxograma flow diagram/chart foi havido has acquired folha de pagamento payroll records folheto brochure fomento comercial factoring fora maior force majeure forma de pagamento condition of payment forma e figura de juzo (no tem) is inapropriate as to time and form (i.e. that does not meet the required formalities and deadlines) formao training formal de partilha apportionment document (probate) formalizao can mean delivery of an agreement formalization formalizao de um contrato delivery formulrio de entrada in-put form fornecedor supplier foro jurisdiction, venue court forum courthouse fotolito color separation negativies/color separations fracionamento breaking up franquia (seguro) deductible fretador (afretador) charterer fretamento a vapor chartering of a vessel FRN floating rate notes fruio usufructuary fugir do esprito de to depart from the spirit of funcionamento in operation funcionrio categorizado employee in a high position funcionrios pblicos civil servants, government employees funes duties, capacity fundamentao grounds fundamento basis, grounds fundo de garantia por tempo de servio (FGTS) Unemployment compensation Fund fundo do comrcio goodwill fundo fiscal the compulsory income tax investment fund Fundos da Camara de compensao de Nova York New York Clearing House Funds fundos em dlar/our eurodolar onshore funds fuso (de soc.) consolidation gabaritos (imveis) standards of quality (construction standards) garante guarantor garantia (de emprstimo bancrio) collateral garantia (participao-hipoteca sobre ativo) security interest garantia de cauo guarantee in the form of/pledge of/or guararantee by the pledge of garantia de desempenho perfomance bond garantia de fiel cumprimento perfomance bond garantia de fornecimentos suply warranties garantia de gesto guarantee of office/management pledge garantia de instncia the pledge of posting of bond to guarantee payment of court costs if party bringing suit should lose the case (cost bond/appeal bond when appealed garantia de subscrio underwriting garantia flutuante floating charge

garantia pignoratcia guarantee with pledge of collateral garantia real secured guarantee garantia solidria joint, firm or compreensive guarantee garantido secured garantir (em juzo) to post bond in a court case, as must be done when someone contests a debt garantir uma dvida to secure a debt, obligation GATT General Agreement on Tariffs and Trade gerentes delegados delegate managers gerentes lderes lead-Managers gesto social term of office global aggregate glosa reduction goza de personalidade jurdica prpria has its own legal identity gratificao bonus, reward, gratuity, tip gratificao ajustado pre-established bonus (employment) gratuito gratuitous, free of charge gravame encumbrance, lien heavy taxes (see nus) obligation, commission, molestation gravar encumber gravar de nus real create a lien guia voucher, form guia AM withdrawal form (FGTS) guia de embarque shipping forms guia de embarque waybill guia de importao import license guias de recolhimento/pagamento payment forms habilitao de crdito proof of claim (filing to validate a claim (lst. stage) and validation of a claim (once claim has been proved) habilitao de crdito retardatrio late proving/filling of claim habilitao legal legal capacity (to be of) habilitar um crdito em concordata ou falncia to file a claim in a concordata (its step approval comes later) habite-se occupancy permit/local authority certificate of acceptance of occupancy haja vista taking into account hasta auction havido existing herana inheritance herana jacente unclaimed inheritance herdeiros necessrios forced heirs hipfise de incidncia event of levy hipoteca mortgage hipoteca de primeiro grau first priority mortgage hipotecante mortgagor hipotecar mortgage, bond pledge, guarantee, vouchsafe histrico description homicdio culposo doloso involuntary manslaughter premeditated murder homologao de sentena estrangeira recognition of foreign judgment homologao judicial judicial acceptance/ratification homologar (homologate) ratify, confirm honorrios (advocatcio) (profissionais) fees, honorarium (a plural), remuneration compensation attorneys fees

professional charges houve por bem it was decided IAM Inspeo Anual de Manuteno Annual Maintenance Inspection IAPAS National Institute of Financial Administration of Social Security idnea reputable idoneidade credibility ilegitimidade de parte one party to suit alleges that one or both parties are not lawful; parties to the suit (improper party to a suit) ilquito unqualified ilquido non fixed imediatamente immediately, forthwith imobilizaes investments imobilizado fixed assets imvel real property impedimento inability to act, disqualification, impairment impedimento legal legal/bar impedimento processual (por tolerncia anterior) preclusion impetrao petition impetrado defendant impetrante petitioner impetrar to file for, to seek implantao no mar sea fastening implantar to set up implement importao de mo de obra labor importation importar em involve imposto union dues imposto (direitos) de importao import duty/s imposto ad-valorem/sobre valor adicionado value added tax (state and federal) Imposto de circulao de Imposto sobre operaes relativas circulao de mercadorias sobre a prestao de servios de transporte e intermunicipal e de comunicao (ICMS) Tax on Distribution of goods and on Communications and Interstate and Inter municipal Transport Services imposto de exportao export tax imposto de renda (pessoa fsica) (pessoa jurdica) income tax corporate income tax imposto de renda retido na fonte withholding tax imposto de selo stamp duty imposto de transmisso real estate transfer tax imposto de transmisso causa mortis state tax Imposto predial e territorial urbano (IPTU) Urban Property Tax imposto sobre cisculao de mercadorias (ICM) tax on distribution of goods (equivalent to sales tax) Imposto sobre ganhos de capital capital gains tax imposto nico sobre energia eltrica tax on electricity imposto nico sobre minerais tax on minerals improcedente groundless, baseless, meritless (a claim can be without merit spurious only if entirely out question) impugnao motion to deny, refutation, contestation opposition imputado accused inadimplncia/inadimplemento default, breach of contract inaudita altera parte (deciso lim.) ex parte incentivos fiscais tax incentives incidncia triggering incidente incurred

incidente processual a point about procedure inciso item incoercitvel not binding inconformismo dissatisfaction incorporao (de Sociedade) merger incorporao de reservas appropriation of reserves incorporao do capital capitalization incorporar take over indeferimento rejection, dismissal indeferir reject, dismiss indeferis to dismiss an action indenizao indemnification (act), indemnity (value) severance pay (labor), compensation (insurance) indenizado indemnitee indenizar award damages indeterminado open-ended contract indicativo (telex) answer back ndice de liquidez current ratio, liquidity ratio ndice de liquidez seco acid test ration/quick asset ration ndice de nacionalizao national (Brazilian) content ndices de custo de vida geral individual ou coletivamente individually or in the aggregate jointly or severally industririo (da indstria) industrial employee inepta defective, not in the proper form, not prepared according to rules (most frequently referring to a petition or reply) informtica non-performance informtica informatics, information sciences infrao violation, breach infrao criminal off ? em Direito Processual: crime ou delito e contraveno ou falta infrator violator inicial complaint incio de operaes start-up injria slander inodimplemento cruzado cross-default/mutual default INPC Consumer Price Index inqurito policial police investigation inquirio de testemunhas questioning of witnesses inscrito enrolled instalaes installation (aparelhos), facilities (fbrica) instalar a assemblia convene deeting, instaurar processo to proceed against someone, institute court action, to file, to bring, to commerce instituio depositria depositary institution instituio financeira financial institution instituto established rule or principle, order Instituto Resseguro do Brasil instruo discovery instruo de processo filing supporting documents, placing documents in evidence, discovery phase instruo normativa normative ruling instrudos por supported by (documents) instrumentar to document instrumento de garantia instrumento de mandato power of attorney instrumento de quitao instrument of release instrumento particular de transao private instrument of settlement

instrumento pblico public instrument/deed insumos industrial consumption materials, inputs integralizao payment integralizao (de capital) paid-up capital integralizar to pay up, to pay in, to pay inteligncia de deciso judicial meaning of court decision interdependncia interdependence interdio interdiction, injunction, disability (office of interdictions and Guardians) interessado comprador potential buyer interessado vendedor potential seller interesse de agir interest in the action interligao interfacing intermedirio loan or business mediator, intermediary middleman interpelao judicial notification, formal request through a court for explanations interpor (in an appeal) to enter, file, lodge or argue interpretar to construe, interpret interrogado party who has abready been questioned interrogando party being questioned interrogatrio questioning (Dir. Processual) interromper (prescrio) to toll (statute of limitation) interveno intervention interveno de terceiro third-party practice (to call a party to join the suit as defendant), to implead (use when verb is required) interveno no codomnio econmico interference with the economic order (an offense against the nation) interveniente intervening party intervino action intimao subpoena (Dir. Processual) intimar to notify (rarely to summons) intime-se notify inventariante administrator inventrio probate, inventory investidores de grande porte investidura investiture investigao diligence IPI Imposto sobre Produtos Industrializados Tax on Manufacture Products (Excise Tax) isento de tributao tax-free, non-assessable, tax-exempt ISS Tax on Services isto posto accordingly ITR Rural Property Tax JCL job control language jia de admisso admission fee jornada de trabalho work day JUCESP JUNTA COMERCIAL DE SO PAULO Commercial Registry judicante adjudicatory judicial e extrajudicial in or out of court juiz de direito law judge juiz presidente chief judge juiz relator reporting judge (who writes the opinion) juiz singular judge who hears a case by himself, not as part of a panel juzo court juzo arbitral arbitration tribunal juzo de 1a. instncia trial court juzo distrital district court juzo distrital federal dos EUA U.S. District Court

julgar ao hear the case julgar improcedente to dismiss (court case), consider invalid JUNTA COMERCIAL Commercial Registry Junta de Conciliao e Julgamernto board of conciliation and judgment Junta Eleitoral electoral board juntada de documentos attachment of documents jurdica, medida judicial relief jurdico legal jurisdio venue, jurisdiction, competent jurisdiction exclusively competent general or intl competence competence of court foreign jurisdiction concurrent jurisdiction exclusive jurisdiction - to assume jurisd. conflict of jurisd. substantive jurisd. to exercise jurisdiction jurisprudncia caselaw, former court decisions juros compensatrios compensatory interest juros compostos/juros sobre juros compound interest juros de mora interest on arrears/default interest juros legais interest at legal rate juros moratrios interest on arrears juros rotativos revolving interest js can be enjoyment to deserve, to be entitled, to have the right justa causa good cause justia comum Regular Courts justo reasonable, just, fair justos e contratados in witness whereof the mutually agreed patties justos e contratados in witness whereof the parties hereto have caused this agreement to be duly executed lanamento como despesa expensing lanamento contbil accounting entry lanamento de impostos tax assessment lanar com despesa (juros) to expanse (interest) lastrear to secure laudo award laudo arbitral arbitration award laudo de avaliao appraisal report/valuation report laudo pericial expert report lavra mining lavrar lavratura draft, draw up leasing financeiro capital leasing legado (in Brazil, a specified thing,see Herana) legacy, devise legal statutory, legal legislao de represso do abuso do poder econmico lei antitrust antitrust laws legislao doutrinria e jurisprudencial jurisprudence and case law legtima defesa legitimate self-defense (dir. penal) legitimidade fairness, legitimacy, authenticity legitimidade de parte (Dir. Contenc) standing to sue legtimo lawful legtimo proprietrio lawful owner legslation laws and regulations lei adjetiva civil Code of Civil Procedure lei adjetiva e substantiva procedural and substantive law lei complementar quasi-constitutional/complementary, complementing lei de contravenes penais criminal offense 1code lei de S.A. Corporate Law lei material substantive law lei orgnica organic act lei prcessual procedural law

lei substantiva substantive law lei uniforme de Genebra Geneva uniform code leso injury letra de cmbio bill of exchange letras prazo time bills Letras do Tesouro Nacional National treasury bonds letras hipotecrias mortgage bills letras imobilirias real estate bills levantamento land survey/withdrawal (of money from acct libelo (Dir. Proc. Penal) prosecutors opening statement liberdade vigiada restricted liberty LIBOR London Interbank Rate licena de exportao export license licena de localizao e funcionamento location and operating license licena de uso de marca licensing of trademark use licena-prmio leave, vacation granted as reward, bonus vacation time licenciados licensee licitao bidding, competitive bidding lcito lawful lide dispute ldimo authentic lido e achado conforme read and approved liminar initial decision (motion in limine) liminogrfico limnological limite de mercado marked limite para operao passiva leverage linde limit linha de crdito credit facility/line linha de crdito par asaques descobertos overdraft facility liquidao winding-u liquidao antecipada early liquidation liquidao de contratos settlement of contracted liquidao por artigos phase involving review of the unestablished portion of a judgment, in order to determine what would be the appropriate award on each item claimed. (during execution phase) liquidados normalmente ao mesmo dia de ordem same day funds (federal funds) liquidante liquidator liquidez liquidity lquido fixed lquido e certo established lquido e certo (Ttulo da dvida) net and certain instrument of indebtedness lista de subscrio de acionistas list of subscription of shareholders lisura guilessness liticonsorte passivo co-defendant litgio litigation litisconsorte ativo passivo co-plaintiff co-defendant litispendncia lis (alibi) pendens livre e desembarao free and clear livro de apurao de lucro real tax-accounting ledger livro de doutrina book of authority livro de presena attendance book livro de registro de aes nominativas registered shares register livro de transfrncia de aes share transfer book livro dirio journal

livros contbeis accounting books, books of account locao lease locao de mo de obra contracting of labor locadora lessor, landlord locatria lessee, tenont locupletar-se to profiteer logotipo logo graphic display loja franca duty free shop loteamento land subdivision, real estate development lucro de explorao working profits lucro lquido retidos real net profit (on profit and loss sheet) retained earnings taxable lucro operacional business profits lucro patrimonial equity profit lucro presumido presumed profit lucro real operational plus extraordinary profit taxable profit (actual profit) lucros acumulativos accrued profits lucros cessantes loss of profits (as a damage one can sue to repair) lucros em suspenso retained earnings ludibriantes misleading luvas key money m-f bad faith maior of age mais valia surplus value majoritrio majority (controlling) mala direita direct mailing malfeanse doing something evil or unlawful malote pouch mandado de intimao notification order mandado de priso warrant of arrest arrest order mandado de representao power of attorney mandado de segurana mandamus mandar order, send mandar por telex to telex mandar processar a concordata to order concordata petition to be processed mandatrio proxy-holder mandato mandate, power of attorney, tenure, term office mandato de citao order for service of process mandato judicial judicial power of attorney mandato mercantil commercial power of attorney commercial mandate manifestao a rplica defendants rejoinder manifestar to make a statement, to issue an opinion manisfestao opinion, notice, statement, relief manso e pacfico uncontested and undisturbed manter (uma sentena) uphold, affirm, sustain manuseio handling mo de obra manpower mquinas machinery marca trademark, trade name marca de fantasia fantasy mark (fanciful) marca descritiva descriptive mark

marca evocativa evocative mark marca figurativa device mark, logo-device mark marca nominativa word mark marca notria well-known trademark marcas de ind. e com. industry trademark marcas mista mixed mark, word and device mark, logo, combination mark margem (calculada acima do LIBOR ou PRIME RATE no caso de juros de emprstimo externo) massa falida writ of mandamus massa falida bankrupt estate matria de fato writ of security matria de fato factual matter matrcula enrollment matriz parent company mediante upon mediante comprovao against evidence mediante comprovao against receipt mediante o recebimento de comisses against the receipt of commissions mediante protocolo against receipt medicina legal forensic medicine medida relief (jurdica), measure medida cautelar precautionary measure, precaution measure, action, writ of prevention (if in anticipation of a suit) medida cautelar precautionary measure of adjustment medida cautelar inominada innominate precautionary measure medida declatria declaratory remedy, declaratory relief medida liminar preliminary injunction , preliminary measure meio-circulante money supply membro efetivo permanent member memorando de constituio memorandum of association memorando de intenes memorandum of intent memorial brief memorial descritivo specifications menbro do conselho administrativo member of the administrative council mercado a termo forward market mercado a termo de cmbio exchange forward market mercado de balco over-the-counter market mercado de capitais capital marked mercado de reposio after marked mercadoria spread mercadoria goods, commodities mesa president officers (em assemblias) mesurice servility mtodo sequencial de desvalorizao ou depreciao straight-line method of depreciation mnimo pago antes de cobrar ao venda stop-loss order Ministrio da Fazenda ministry of finance Ministrio das Relaes Exteriores Ministry of Foreign Affairs Ministrio do Exrcito Ministry of the Army Ministrio Extraordinrio extraordinary ministry for land Ministrio Pblico Government (Public) Attorneys Office Ministro de Estado dos Transportes Minister of State for Transportation Ministro do Supremo Tribunal Federal Justice of the Federal Supreme Court Ministro Presidente Chief Justice Ministro-Presidente do Supremo Tribunal Federal Chief Justice of the Federal Supreme Court misfeasance doing a lawful act in wrong manner modelo de garantia form of guarantee

modelos de assinatura specimen signatures moeda currency montadoras automobile industry montagem gathering, setting up, assembly montante amount mora arrears, default mora do devedor default of borrower moratria moratorium mover um processo to file claim movimentao de fundos a descoberto overdraft movimentao de numerrios cash transactions movimentar to make withdrawals, to operate movimentar uma conta bancria to operate a bank account movimento flow, traffic, turnover movimento financeiro da sociedade financial turnover of the company muita satisfao it is a distinct pleasure multa fine, penalty multa contratual penalty, contractual penalty, liquidated damages multa pecuniria monetary penalty multas e infraes fines and penalties mutuante creditor, lender muturio borrower mtuo loan, reciprocity N/C no consta not given, not stated na espcie in this case na forma da lei vigente pursuant to current legislation na medida to the extent na melhor forma de direito in the best terms of the law, in the due form of the law na ocorrncia upon the occurrence na oportunidade at that time na praa da sede in the city of the head office na prtica in use na qualidade de in the capacity of no conveniente undesirable no manter reverse no obstante nevertheless no poder em hiptese alguma may under no circumstances no provimento denial no provimento denial no sacado ndisbursed nascituro person conceived but as vet unborn natureza poltica policy nature necessrio ou conveniente necessary or desirable/advisable negar provimento apelao deny the appeal negativa de nus e alienaes negative certificates as to liens or alienations negociao negotiation, trading, transaction negociar to transact negcio transaction or deal negcio simulado sham transaction negcios (no o plural de negcio) business (of the company) negcios casados,negcios simultneos back-to-back transactions negcios sociais companys business negrito in bold type negro de fumo carbon black nexo causal causal link

no regimede regime fiscal/taxas de caixa de competncia separao de bens comunho de bens under tax regime cash basis accrual basis separ? property ruling common property nome comercial registered name, trade name nomeao autoria third-party practice (to call a party to join the suit as defendant) nomeao de bens designation of property nomear to appoint Nomenclatura Brasileira de Mercadorias (NMB) igual a Tarifa Aduaneira do Brasil (TAB) contendo classificao fiscal de mercadorias para fins de Imposto de Importao. Foreign Trade Tariff, Brazilian Customs Tarrif nominativo registered nonfeasance failure to do something that one is obliged to do norma rule, statute, provision, guideline norma de direito material rule absolute norma programtica general rule of law normativo regulatory nos melhores termos da lei in the best terms of the law nos seguintes termos subject to the following nota 3 note 3 nota de dbito debit note nota fiscal invoice nota promissria vista demand note Notrio Pblico Notary Public Noticiar describe Notificao notification, notice notificao apresentada notice served notificao civil preliminary judicial notice notificao de saque notice of drawing/withdrawal notificar to serve process novao novations, renewal novamente once more novar to novate nu propriedade bare ownership nulo e sem efeito null and void numerrio money, cash, coin nmero de ordem sequence number o afianado the guaranteed o que ocorrer primeiro whichever is earlier o remanescente the remaining OAB (Ordem dos Advogados Brasileiros Brazilian Bar Association obedecido with due regard for obejto de under, covered by objetivando in order to objetivo purpose objeto purpose

objeto do contrato subject matter objeto social corporate objective, corporate purpose, object of the company, state purposes of the co. obras works, repairs, jobs obras de natureza civil civil engineering obriga a to be binding on obriga-se to agree to, to undertake, to assume liability (for) (as) obrigao bond, obligation, liability, security, duty obrigao de fazer affirmative covenant, positive covenant obrigao de no fazer negative covenant obrigao vlida binding obligation obrigaes de colocao pblica a taxas de juros flutuantes publicly issued floating rate notes obrigaes de terceiros third-party obligations obrigada obligor obrigar to bind obrigatrio compulsory obteno obtention, obtaining obteno de buscas searches obter to procure oferta e demanda supply and demand ofertante selling oficial official, officer Oficial de Justia Court Official Oficial Maior deputy notary public, head clerk ofcio official letter Ofcio de Registro de Titulos e Documentos Registration of Deeds & Documents oficioso unofficial oitiva ear, hearing, testimony, questioning olerite earnings statements, wage statement omisso ou comisso omission or circumstance onerao encumbrance onerar to encumber onerosidade compensation nus burden, encumbrance, lien expense nus real guarantee in rem nus sobre liens on opo de venda de aes put option opcionado optionee opcionante optionor operao operation, transaction (no sentido de negcio) operao a termo put operao de aquisio de mercadorias para simultneo fornecimento a terceiros back-to back operation operao de cmbio operation of exchange operao de crdito externo foreign credit operation operao de emprstimo em moeda cash loan transaction operao simblica de cmbio symbolic operation of exchange, nominal exchange dealing operaes business operaes a termo futures transactions, hedging transactions operar em cmbio to deal in exchange opor to oppose, to deny, to invoke, to claim oportunamente in due course oportuno suitable, convenient, timely, at the appropriate time oposio opposition optar to elect ora present, here, in this instance ora contratante hereto

ora em fase de now being ora locado leased hereunder oramento quotation, budget ordem de pagamento money order ordem do dia agenda ordem judicial court order ordem pblica public order, public policy ordenado salary ordenamento adjetivo civil civil procedural law ordinrio regular with ref. meeting organograma organization chart rgo agency, office, entity, body rgo de classe bargaining unit rgo do governo government agency rgo julgador tribunal rgos de administrao administrative bodies rgos judiciais judicial entities orientao policy, guidelines, management orientao legal legal advice ORTN (Obrigaes reajustveis do Tesouro Nacional Readjustable National Treasure Bonds outorga uxria wifes consent outorgada credora grantee creditor outorgado grantee outorgante grantor outorgante (in power of attorney only) appointor outorgante devedora grantor debtor outorgar to grant, sanction outorgar mandato to appoint attorneys-in-fact, to grant power of attorn P. deferimento request grantal (we request the granting of P.E.G. prior endorsements guaranteed (stamped on back of US checks) P.R.I. (Publique-se, Registre-se, Intime-se) Publish, Register, Notify pacto antinupcial ante-nuptial agreement pacto comissrio Agreement of forfeiture pactuar to agree, formalize, join in covenan pagador principal primary obligor pagamento a maior overpayment pagamento a menor underpayment pagamentos antecipados advance payments, prepaid expenses pagar antecipadamente prepay pago aps o vencimento payable in arrears pago de uma vez s paid in one lump sum pago integralmente paid in full painel switchboard papel ofcio legal-size paper para assuntos fundirios administration affairs para no mais reclamar waiving all further claims para si personally para tanto therefore, to this and for such purpose paraestatal autonomous government entity pargrafo nico sole paragraph paraso fiscal tax haven parcela portion, sum, amount, installment, item parecer opinion parecer normativo normative opinion parente colateral collateral kin

parentes afins in-laws pari passu em igualdade de condies parte beneficirias participation certificates, founders shares parte contrria adverse party, opposing party parte ganhadora victorious party parte lesada injured party parte prejudicada aggrieved party parte vencida defeated party partes da sentena ou acordo: relatrio fundamento deciso parts of the decision: the summary of events of the trial basis for the decision the verdict itself participao participation, equity interest, inter profit-sharing participao acionria equity interest participao em lucros profit-sharing participao percentual percentage participao societria interest, equity interest, corporate interest hold participar to have an interest partilha de bens apportionment of assets, estate PASEP (Programa de Formao do Patrimnio do Servidor Pblico) Investment Program for Civil Servants PASMEM believe it or not passar elapse, issue passivo liabilities passivo circulante current liabilities passivo descoberto unsecured liabilities passivo exigvel current liabilities passivo fictcio offset liabilities patrimonial equity, assets patrimnio assets, assets and property, assets and liabilities patrimnio desmembrado assets and liabilities to be transfer patrimnio lquido net work pausada e claramente slowly and clearly pavimento level, paving, floor, storey pea document pea vestibular initial petition, complaint peas constituentes do processo the case file peas processuais petio inicial contestao rplica manifestao rplica nova manifestao procedural documents plaintiffs complaint defedants answer plaintiffs reply defendants answer to plaintiffs reply to, defendants answer to, plaintiffs reply to peculato embezzlement peclio gratuity, savings nestegg peclio (INPS) savings fund pede deferimento we request the grating of the above

pede-se request pedido motion pedido (de) application (for) pedido (Direito Processual) plea, claim pedido de concordata request for concordata pedido de alvar de autorizao para application for a permit authorizing pedido de cotao inquiry (EUA), invitation to tender (ENGLAND) pedido de decreto de lavra application for Mining Decree pedido de deferimento request for granting pedido de desistencia de registro request for waiver of registration pedido de falncia petition for bankruptcy proceedings pedido de julgamento sumrio motion for summary judgment pedido de reconsiderao de certificado de registro request for reconsideration of registration certificate pedido de registro patent application, trademark application pedido de registro de investimento application for investment registration pedido de rejeio da ao/pedido motion to dismiss pedido de reviso (direito processual) plea in abatement pedido em contrrio counterclaim pedidos em carteira firm orders, orders on the books peita bribery pelo present instrumento hereby pena sentence or sentence to pay pena criminal criminal penalty pena de confisso penalty of having confessed pena de deteno imprisonment pena de perdimento confiscation, seizure pena de recluso solitary confinement penal/clasula penal criminal, penal/penalty clause pendncias pending matters pendncias judiciais pending cases, pending litigation penhor lien pledge penhor mercantil commercial lien penhora attachment penhora de lotes attachment of land penhorado lien penhoradora lienor penhorvel attachable penso alimentcia support payments, alimony perante in the presence of, before, toward percepo receipt perdo waiver perdas e danos losses and damages perecimento (investimento) dilution, loss perempo extinction of the right (morte do direito), estoppel, estoppel by laches perfazer to perfect, accomplish, perform perfeioado may be executed and delivered, but not performed perfurao drilling percia expert examination, expert opinion, expert report percia contbil expert inspection of the companys books, expert accounting inspection percia econmica expert assessment of the companys economic situation perifricos (data processing) peripherals periodicamente from time to time perodo de experincia trial, probationary period perodo de franquia grace period

perito judicial court expert, court-appointed expert permanncia em tesouraria treasury shares permanente permanent assets permutar to exchange personalidade jurdica legal identity perspectivas prospects, outlook pertences appurtenances pertinente ao ramo within the same field pertinentes belonging to, pertaining pesquisa prospecting pessoa fsica/pessoa natural individual, person, natural person pessoa jurdica legal entity. corporate entity, body corporate petio petition, plea, claim, complaint petio de habilitao de crdito petition for proof claim petio explicativa de capitalizao de emprstimo explanatory letter regarding loan capitalization petio final de transao final settlement petition, final request to court petio inicial, petitrio complaint, initial petition Pevidncia Pivada pension funds Pevidncia Social Social Security PIB GNP (Gross National Product) pignoratcio being secured by collateral PIS Social Integration Program Plgio (autorais) plagiarism planilha de pagamento payment plan plano de imobilizao investment plan plano de opo de subscrio de aes bonus plan plano imobilizado capital investment plan planta baixa(em arquitetura) ground plan, the birds eye view plataforma drilling rig pleitar to contest, to dispute pleiteadas claimed, not necessarily disputed pleitear to plea in court proceedings, to request, to apply for, to seek, to claim pleito plea, lawsuit, process plena, rasa full, complete, irreducible Plenrio Plenary Session, or of a court, Full Bench, Full Session Pleno Tribunal de Justia Full Court of Appeals Plurianual multi-year Poder Executivo Executive Branch Poder Judicirio Judicial Branch Poder Pblico public authority, government authority poder ser may be poltica policy or politics Poltica Nacional de Saneamento National Sanitation Policy ponderar to estimate por diferena by difference por encomenda custom-made por esta ou melhor forma hereby and in the best form por estarem assim justos e contratados in witness whereof por ocasio de at the time of por outro lado furthermore por qualquer outro modo otherwise por quem de direito by the authorized party, person by one entitled to por si by himself, personally, thus, because of this portanto therefore portaria ordinance

posio standing, status posio vendida short sale, short selling, selling short, to sell short posicionamento stand point positivar to ascertain definitely posse possession, investiture posse legtima, mansa e pacfica legitimate, calm and uncontested possession posse mansa e pacfica quiet possession posseiro squatter possibilitar o perdo permit waiver possvel feasible possuir to own, to hold, to have posterior subsequent postulao request, proposals praa trading area, market, place, city praa de pagamento place of payment praticado performed praticar to perform, to affect praticar todos os atos to take all appropriate action prazo term, time, state period, appointed day, time limit, interval, deadline prazo de carncia grace period prazo de decadncia term of loss of procedural right prazo de decadncia term of loss of procedural right prazo de entrega time of delivery prazo de mandato term of office prazo de prescrio limitation period prazo de tolerncia grace period prazo de um ano 1-year term prazo de vigncia period of validity or of effectiveness pr-requisitos conditions precedent prembulo preamble precrio price list precrio precarious, hazardous precatria precatory letter (between two different Courts, rather than rogatory, which is between countries) precedentes precedents preceituar to prescribe precluso estoppel, preclusion, bar (perda do direito de falar no processo) preo certo certain price preo de aquisio purchase price preo de compra biel price preo de venda ask price preo lquido de vendas net sales price preo mdio ponderado weighted average price preencher to fulfill prefeitura local government authority, municipality prefeitura da municipalidade municipal government prego trading floor, trading session prejudicado adversely affected prejudicar to adversely affect, to jeopardize, to impair, to prejudice prejudicial (contencioso) pre-judgment prejuzo acumulado accrued loss, deficit prejuzo de exerccio loss for the year prejuzos losses, damages prejuzos emergentes actual damage, compensatory damages preliminar de prescrio argument, in preliminary phase of case, that statute of limitations has expired

preliminares (ao judicial) preliminary allegations (autor) premncia urgency prmio de rembolso refund premium preposto representative, can be agent too, sometimes employee prerogativa rights, privileges, prerogatives prescrever to become time-barred, to expire prescrio requirement prescrito statute barred, the statute has run, barred by law, barred loss of exercise of the right (perda do exerccio do direito) Presidente (diretor-presidente) president (de reunies em que no h constituio de mesa) Presidente da Assemblia ou Reunio chairman (de reunies em que h constituio de mesa) Presidente de Mesa chairman of the meeting Presidente de um tribunal chief justice Presidente do Comit Executivo president of the Executive Committee Presidente do Conselho Administrativo chairman of the board of directors Presidente do Conselho ou da Diretoria chairman of the board Presidente do Supremo Tribunal Federal Chief Justice of the Federal Supreme Court Pressupostos prerequisites, assumptions Prestao de Assistncia Tcnica rendering of technical assistance provision of technical assistance Prestao de Fiana to render surety or guarantee Prestao de Servio service agreement Prestao Jurdica ou Jurisdicional relief prestadores providers prestar (servios) to render prestar cauo (mandato), (depsito judicial) post bond, give bond prestar compromisso to affirm, to make affirmation, to swear in prestar contas a account to prestar fiana (priso) to put up bail, to post a bail bond prestar garantias to render guarantees prestar juramento to swear an oath, to take an oath pretender to intend, to plan, to claim pretendido proposed, claimed, sought pretenso claim preterido passed over, ones right which was not respected pretor justice of the peace pretrio excelso Supreme Federal Court prevento juzo (to have original jurisdiction, to be the original judge), prevention prever to set forth, to establish, to provide for (not foresee) prvia consulta prior consultation prvio preliminary, former, prior previsto provided, provided for Primeiro Conselho de Contribuintes First Council of Taxpayers principais pagadores primary obligors principal principal principal devedora primary debtor princpio principle princpio de pagamento initial payment prioridade priority, priority nature priso administrativa imprisonment ordered by an administrative authority. Strictly, only applies to persons in government who are responsible for monies and who may have diverted funds. Not intended to punish, but to force him to put situation in good order. There are other offenses which, under law, can be punished by this kind of imprisonment. priso albergue goal lodgings priso domiciliar house arrest priso preventiva arrest and confinement without bail, pre-trial confinement without bail

priso simples detention privada de fins lucrativos for profit privilegiado privileged privilgio patent probatrio probational, probatory problemas de sucesso fiscal tax liability succession proc. proceeding procedncia justification, grounds procedente valid, logical, having grounds, justified, allowed to proceed procedimento procedure procedimento sumarssimo summary proceedings processar to hear processar os autos do inventrio probate proceedings are being held processo court action, sometimes case suit, case, proceedings processo court action, sometimes case suit, case, proceedings processo comum standard proceedings (standard trial proceedings) processo de arrolamento simplified probate proceedings processo de concordata concordata proceedings processo de conmhecimento process before trial/discovery proceedings processo de execuo execution proceedings processo do juri jury proceeding processo especial special proceedings processo fiscal tax claim processo judicial court action processo ordinrio regular proceeding processo sumrio summary proceeding processual procedural processualista expert in civil or criminal procedure procurao power of attorney procurador constitudo attorney-in-fact procurador da repblica federal government/attorney procurador do estado (2a. instncia) Procuradoria state attorney procurador em juzo prosecutor procurador geral da fazenda nacional attorney-general of the national treasury, Office of the Attorney General of the National Treasury procurador geraL da repblica (MP federal) attorney-general procurador ou bastante procurador attorney-in-fact procurador pblico public prosecutor procuradoria Goumt/Public Attorney produo output produto proceeds, product produto do cheque proceeds of check produtos derivados by-products produtos industrializados manufactured products professor titular a full professor, a professor that holds the chair programa schedule programa de ao plan of action projeto design projeto de lei bill projeto de partilha draft of apportionment projeto substituto alternative bill prolatar (promulgar, proferir) to hand down, to issue, to render (judgment) promessa de compra e venda Commitment of Purchase and Sale promessa de constituio de garantia hipotecria Commitment to constuty mortgage guarantee promessa de recompensa compensation commitment

promissrias committing promitente comprador committed purchaser promitente vendedor committed seller promoo publicity promoes por antiguidade promotions by seniority promoes por mrito promotions by merit promotor pblico (1a. instncia) MP estadual (public) prosecutor, prosecuting attorney promovente plaintiff or claimant promover to facilitate promover a ttulo gratuto to make free of change promover seu andamento to make arrangements to continue with promover um aumento de capital to cause a capital increase promovida defendant or respondent pront. (abrev. de ponturio) dossier, handbook or handy record-book which is not as official as a register pronunciamento recommendation pronunciar-se to issue an opinion propaganda advertising proponente bidder propor to bring proporcional pro rata proporcional pro rata proposta (em concorrncia) bid, proposal, quotation proposta de diretoria proposal of the board of directors proposta de incorporao takeover proposal propriedade title propriedade ownership (condio de ser o dono), property (o que se posui) propriedade industrial industrial property propriedade legtima lawful ownership prorrogao prorogation, putting off, adjournment, postponement, extension, renewal prorrogar to postpone, to extend, to adjourn prosseguimento continuation, continuance, prosecution protelar to delay protestado protest protesto interruptivo de prescrio claim to interrupt statute of limitation motion to toll the statute of limitations protocolamento submission protocolar to submit officially protocolo certificate of filling, term sheet protocolo de entendimento Heads of Agreement, Memorandum of Understanding protocolo de incorporao merger protocol Protocolo do Supremo Tribunal Supreme Court Register prova proof, examination, evidence prova final official evidence prova final de fotolito final photo plate, makers plate proveniente obtained through, pursuant provento profit, gain, yield, result providenciar to make arrangements, to look after providncias arrangements, measures, providncias executadas arrangements made provimento approval, granting, relief, provision proviso provision proviso (dbito) accrual proviso para devedores duvidosos provision for bad debts provisionar (ou aplicar o regime de competncia) accrue

pblico s vezes, government pblico invsetidor investing public pblico particular private individuals publique-se publish quadro de evoluo de capital chart of capital evolution quadro demonstrativo illustrative chart quadro geral de credores general list of creditors qualificao identification qualificados acima identified above qualificar to identify qualquer any, whatsoever quando de upon quando ento whereupon quantia sum, amount quantia de depsito amount in escrow queima burnout queixa complaint *direito Processual Penal) quem de direito rightful party querelado accused querelante complainant quesito query, inquiry quesito escrito written interrogation quesitos questions (direito Processual) questo dispute (in litigation) questo issue questo prejudicial preliminary or preparatory action questes pendentes pending matters quinho quota, portion quirogrfico unsecured or general (as opposed to privileged); (unsecured liability, unsecured creditor) quitao release, acquittance, discharge quitada payee quitante payor quitar to liquidate, to pay quociente de liquidez seco acid test ratio, quick asset ratio (USA) quorum legal legal quorum quotista quota holder R&I Registre-se e Intime-se Record and Notify R.A. Registre-se e Autue-se Record and Notify racionalizao rationalization rais (relao anual de informaes sociais) Annual List of Company Information rasa quitao irreducible release rascunho rough copy raso irreducible, full (as signed in public and in full) rasura erasure ratear to divide, to distribute, to proportion out apportion ratificao ratification razo (o livro) ledger razo geral general ledger razo socia corporate name, company name razovel reasonable razes de apelante statement of the appellant RD Resolution of Board of Directors RE relating to reajustamento de rendimento grossing-up

reajustar to adjust reajuste adjustment reajuste (de preo) escalation real e efetiva actual realizao holding, performance realizado paid up/in realizar to pay up, to pay in realizar to turn to account realizvel a curto prazo short-term realizable realizvel a longo prazo non-current assets reapliao reinvestment reativar to revive reavaliao reevaluation (not reappraisal) reavaliar to revalue (para fins de contabilidade) reaver to revive reaver posse to repossess; (n) repossession recair to levy, to (be) assessed recalcada repressed, remiss recda reclamada respondent receber denncia (queixa) to accept receita income, earnings, revenue (if of any govt. body), receipts (meaning money, not recibos) receita de prestaes de serrvios rendering of services earnings receita federal federal revenue receita operacional business receipts, operational earnings recibo de depsito obrigatrio do capital social receipt of mandatory deposit of the share capital recibo de sinal receipt of down payment reciprocidade mutuality, reciprocity reclamao claim reclamada respondent reclamante claimant, complainant reclamatria court claim recluso confinement recluso solitary confinement recolher to pay recolhimento act of retiring privacy, secrecy recolhimento payment (of taxes) recolhimento de guias payment of fees reconhece agree, acknowledge reconhecer to certify, to acknowledge, to agree (certified signature assinatura reconhecida) reconhecmento recognition reconveno counterclaim reconvindo counterrespondent recorrente appellant recorrer to appeal recorrida respondent, appellee recte requerente petitioner, claimant recurso de embargos de agravo regimental de revista extraordinrio novos de uma conta appeal, remedy spinal appeal appeal agts, regulations at court

appeal for reconsideration extraordinary appeal fresh money proceeds redao wording redibitrio redhibitory redistribuir o processo redistribute the case reduzir a (em) reduce to by reembolsar repay reescalonamento rescheduling reestruturao reformulation referente referring to, in relation, supporting referido said, aforesaid reflexo implication reflorestamento reforestation, reforested area reforma (reformar) amendment (set aside) reforma de uma sentena reversal, overturning (opposite side is to uphold or affirm) reformar sentena reverse a judgment reger reign regido governed regidtre-se register regime (accouting) (marriage) (fiscal) system, basis ruling ruling regimento regulation registrar record registro contveis accounting records registro de imveis Real Estate Registry Office registro de investimentos registration of investment registro impetrado responded regras de equidade rules of equity regresso recourse regulamentar required regulamento regulation regularizao perfection (of a document), of a deed regularization exists regularizar put in good order regularmente legally reincidente repeater, recidivist reinvidicao claim, demand relance glimpse, glance relancear to glimpse, cast furtive look at relatado em referred to in relatar to report, tell relator (juiz) reporter, reporting judge relatrio com proposta de poltica oficial do governo descritivo de instruo summary account of trial, report green paper (command paper w/policy proposals white paper (official govt. report) specifications (pte pedido de patente)

substantiated report relevncia significance, importance relevante sizable, significant rembolso reimbursement, recourse, re-fund (aes) remessa forwarding, remittance, transmission (between courts) remessa ex-ofcio/de ofcio de capital remittitur of record capital remittance remisso in default, in arrears remitir uma hipoteca to release a mortgage remoo transfer remoar to make fresh again, rejuvenate remunerao remuneration, pay, wages, compensation recompense renda income, earmings, revenue (if of govt. bod renda rendimentos income, esp. as in statements rendas operacionais business income rendimento profit, return (capital), performance yield (securities, agriculture) output (industrial production) efficiency (machine) rendimento nominal face valuation renovao renewal renovao de autorizao renewal of the authorization for aval renncia waiver, waiving renncia de cargo resignation renncia especialmente ao benefcio de ordem expressly waives the benefit of oder (refers to sueable sequence based on who signed the document first, when more that one signature appears) renunciar waive, resign, (from) relinquish reparao relief, redress, indemnification reparao de dano judicial (prestao) reparation of damages reparo correction repartio department, office reparties pblicas government authorities reparties pblicas govt. agncias repassado on loaned (to be) repassei on-lending, (loan) repass repetio de indbito undue payment, double payment in error claim for refund of undue payment repique PIS-Repique additional PIS (5% of income tax) paid by service companies rplica reply, prosecutors rebuttal (Dir. Proc. Penal) repor restore representao fundamentada agency, formal, complaint (sometimes) supported declaration representada principal representante agent, representation requerente petitioner (in court), applicant, claimant requerer to request requerido respondent requerimento application, request, formal petition, motion requisito qualification, requirement rescindir to terminate, rescind, annul, dissolve break restaurao overhaul restitudo refunded restituir to restore, return, refund resultado do exerccio returns, financial results, income

result, income for the year, income statements resumidamente in brief resumo briefing, summary, excerpt resumo (de uma patente) abstract resvalar slip, slide, glide, skid reteno withholding reti-ratificado rectified and ratified retificao rectification, correction, offset retirada withdrawal retirar to withdraw retomar resume retorno return on investment repatriation of capital refund retratar to reflect, portay, reproduce, delineate retro behind retro referido above ru primrio first-time offender reunio ordinria ordinary, regular meeting reunir to call together revelao disclosure revelia default judgment in absentia, in contumacy revendedor dealer reverso write-back, write-off reverter em benefcio de to inure to the benefit of revestir-se to be revisado revised reviso review, revision revista de propriedade ind1 industrial property review revista forense court review revocar to repeal revogar set aside rito sequence (Dr. Proc.) ROA retorno s/ativos return on assets ROCE retorno s/capital investido return on capital employed rolo reel romaneio shipping list (customs office) roteiro schedule, course of action, plan, procedure rubricada initialed rubricar to countersign, initial, check, rubricat rubrify rural rural se reger to follow/obey strict rules sem prejuzo without prejudice sob pena de subject to, under pain of sob pena de confesso under penalty of being considered to have confess to the veracity of the facts alleged sob pena de confisso quanto matria de fato on penalty of being considered to have confessed to a matter of fact, or to having committed the offense or to have acknowledged some allegation as true sociedade de economia mista mixed capital company scio oculto dormant/silent partner Sr Meirinho court official Sr Presidente The President ter f pblica bear public credit/full faith and credit the M FORM (autorizao para movimentao) autorizao para movimentao de conta vinculada

authorization to operate a blocked account. It is given in connection with release of FGTS to a worker to desistncia das negociaoes withdrawal from the negotiations forbearance unilateral de vontade will contrato de cauo (ou contrato de depsito de aes) escrow agreement o presidente da Repblica, no uso das atribuies que lhe confere o art. . item The President of the Republic, using the power vested in him by art. 84, item IV, of the Constitution ajustada (cpia, cpia ajustada) confirmed copy data de apurao valuation date patrimnio lquido net worth renda lquida, lucro lquido, resultado, rendimento lquido net income October 1, 2010 identidadeliteraria Categories: Uncategorized
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