A

beira on the verge

a descoberto overdrawn
a favor in behalf
a fim de que with a view to
a granel in bulk
a mesa the board
a nveis de um dgito to single digits
a partir da divulgao as from release
a partir da presente data effective herewith
a prazo on credit
a qualquer ttulo on any account; in any way
a quo; ad quem court of judge from which a dispute is sent to another, which is the court or judge. These
terms also refer to beginning and end of a time period; "dia a quo" and "dia ad quem" ("dies
a quo" and "dies ad quem")
a rigor strictly speaking
a saber namely; to wit
a seu critrio at his discretion; at the discretion of
taxa aplicvel prevista em lei at the applicable statutory rates
a termo v.v. future at sellers' discretion
a termo forward
a ttulo gratuito free of charge
a ttulo oneroso remunerated
vista ondemand; cash
a. linear straight-line depreciation
a.a. (ao ano) per annum (p.a.)
abacaxi predicament
abaixo qualificado identified below; personals below
abaixo; adiante (clusula) below; hereinbelow
abandonado (recurso) vacated
abarrotar o mercado glut the market; overload the market (to)
abater (vb) to deduct; to discount; to reduce by
abatido(a) discounted; reduced by
abatimento fiscal tax relief
abatimento deduction; discount; rebate
abertura de capital to go public
abertura de carta de crdito giving of a credit facility; granting of a letter of credit
abertura a political breakthrough; openness; open-door policy
ab-rogao abrogation
ab-rogar (vb) to abrogate
abertura de crdito to grant a loan facility; to open a loan facility; credit facility; extension of credit; opening of
loan facility
abertura de inventrio to open of probate proceedings; to opening of probate proceedings
abertura de processo filing of administration proceedings
abonado(a) (adj.); de confiana; ilibado trustworthy
abonar; abono (vb) to certify; guarantee; allowance
abono (falta) allowance; approval of absence
abono familiar family allowance
abordar covering; address
abrangendo covery; embracing
abrangente; amplo comprehensive (program)
abranger; cobrir encompass
abrir caminho pave the way; charting the course
abrir mo to relinquish; to waive; to give up
abrir o capital to go public
absentesmo absenteeism
absolver acquit; dismiss
extino; indeferimento; impronunciamento dismissal of action; dismissal of instance; dismissal of proceedings
absolvio sumria summary dismissal
absolvio; perdo; sentena absolutria acquittal; absolution; pardon; discharge; dismissal
abstenes abstentions
abstendo-se de votar os legalmente impedidos those legally impeded obstaining from voting
abster-se de refrain from
abuso de conveno treaty shopping
aambarcar o mercado (vb) to corner
ao acumulada joinder
ao anulatria annulment action
ao ao portador bearer share
ao bonificada stock bonus; stock dividend
ao cada em comisso forfeited share
ao cautelar de arresto precautionary action and seizure
ao cautelar incidental de cauo de custas e honorrios precautionary action incidental to bond for court costs and fees
ao cautelar writ of prevention; court action; precaution(ary) action; ancillary action
ao civil pblica civil class action; public civil action
ao cominatria punitive action; condemnatory action
ao condenatria imdemnity action; condemnatory action
ao consignatria consignment action
ao custodiada share in custody
Termos Tcnicos e Jurdicos Portugus / Ingls
ao de adjudicao compulsria action for compulsory judicial confirmation of ownership
ao de bens vendidos com reserva de domnio suit for goods sold with title retention
ao de cobrana de rito ordinrio ordinary collection action
ao de cobrana collection action
ao de comodato free lease suit
ao de conhecimento; processo ordinrio cognitive proceedings
ao de consignao em pagamento consignment in payment suit
ao de cumprimento enforcement action
ao de depsito action of detinue; deposit action
ao de desapropriao expropriation action
ao de despejo eviction action; action for repossession; eviction action for failure to pay
ao de execuo execution action
ao de fruio fruition sahare
ao de gozo fruition share; dividend share
ao de indenizao suit for damages
ao de mrito merit action
ao de nulidade de partilha action for annulment of apportionment of assets
ao de nulidade annulment; defeasance
ao de paternidade paternity action
ao de prestao de contas account rendering action
ao de primeira linha investment grade; blue chips; blue chip stpck
ao de reintegrao de posse repossession action
ao de reparao de danos suit for damages
ao de repetio de indbito action for refund of overpayment
ao de repetio repetition indebit
ao de responsabilidade civil liability suit; derivative suit
pela empresa contra administrador derivative action
ao de retificao (imob.) amendatory action
ao de sobrepartilha subdivision action
ao declaratria declaratory action
ao diferida deferred share
ao disciplinar disciplinary action
ao do capital share of the capital stock
ao em tesouraria treasury stock; share held in treasury
ao emitida e em circulao issued; outstanding share
ao endossvel endorsable share
ao escritural book-entry share
ao executiva action for execution
ao fungvel fungible share
ao gratuita bonus share
ao hipotecria mortgage foreclosure proceedings
ao integralizada paid-up share
ao judicial litigation; court suit; judicial suit
ao julgada improcedente claim deemed groundless
ao monitria monition action
ao movida por suit filed by; suit brought by
ao no sujeita a chamada para integralizao non-assessable share
ao no sujeita a chamadas adicionais non-assessable share
ao negatria; impugnao; oposio opposition
ao nominativa registered share
ao ordinria classificada classified common stock
ao ordinria de anulao cambial ordinary suit for annulment of bill of exchange
ao ordinria de cobrana ordinary collection action
ao ordinria de preceito declaratrio ordinary declaratory petition
ao ordinria de repetio de indbito ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed
or paid in error
ao ordinria incidental ancillary ordinary action
ao ordinria common share; common stock; civil suit; civil action; ordinary stock
ao ou omisso commission or omission
ao para recuperao de danos suit for damages
ao pauliana defeasance action
ao penal privada private criminal action
ao penal pblica public criminal action
ao penal criminal action
ao popular class action; popular action
ao preferencial classe A preferred class A share
ao preferencial conversvel convertible stock
ao preferencial preferred share; preferred stock
ao preventiva writ of prevention; interlocutory action; ancillary action
ao real action in rem; possessory action
ao regressiva action or suit to recover
demanda; habilitao claim
ao rescisria termination action; rescissory action
ao revisional action for review
ao revocatria revocation suit
ao sem valor nominal nonpar share
ao subscrita applied for share
ao sumarssima summary proceedings
ao share; suit; action
ao/omisso dolosa ou culposa malicious or culpable, faulty, negligent act or omission
ao-debnture debenture stock
ao-objeto underlying stock
acareao (testemunhas, suspeitos) confrontation of witness
acarretar; impor entail
acatar to accept; fulfill; respect; venerate; obey
acfalo without head
aceitao de ... (encomenda) agreement to ...
aceitao em fbrica factory acceptance
aceitao; liberalidade forbearance
aceitante (letra de cmbio) acceptor; taker
aceitar to accept; to affirm; acknowledge; agree; to confirm
aceite (cambial) acceptance
aceite em branco blank acceptance
aceite incondicional absolute acceptance
aceite pleno clean acceptance
acelerao de vencimento (emprstimo) acceleration
acelerar to speed up (a payment timetable)
acerto de contas settlement of accounts
acerto arrangement
acervo imobilirio real estate holdings
acervo lquido net assets
acervo assets; wealth
acessrio e encargos ancillary charges and fees (loan)
acessrio; aparelho feature; fixtures; ancillary (claim)
acessrios fittings
achado conforme found in order
acidente de atentado; costumcia processual contempt of court
acidificao acidification
cido estetico stearic acid
cido glutmico glutannic acid
cido lineoleico linoleic acid
cido sulfrico industrial industrial sulphuric acid
acima (exposto) the foregoing
acima (qualificado) identified above
acionar garantia foreclose guaranty
acionista ofertante offering shareholder
acionista pessoa fsica individual shareholder
acionista pessoa jurdica corporate shareholder
acionista shareholder
aclamao by acclamation
aes classe A e B class A x B stocks
aes de primeira linha blue chips
aes em alta advancing stocks
aes em circulao shares being traded
aes em declnio declining stocks
aes emitidas e em circulao outstanding shares
aes isentas de tributao nonassessable shares
aes livres/isentas de impostos nonassessable shares
aes no sujeitas a chamadas adicionais de capital nonassessable shares
aes representativas do capital de uma cia. capital stock
aes share; stock
acolchoado comforter
acolher (petio, recurso) to accept (to receive without implying approval)
acompanhamento monitor; observe; follow up on (USA); follow up (UK)
acompanhar to keep up with; to be in keeping with the worldwide trend (tendncia)
acompanhar os prazos follow up on the periods
aconselhamento counseling
acrdo de reduo de dvida debt-reduction agreement
acrdo em apenso decision attached to an appeal
acrdo; sentena court decision
acordar to agree to
acordo amigvel amicable; out of court settlement; amicable settlement
acordo coletivo de trabalho collective bargaining agreement
acordo comum mutual agreement
acordo de acionistas shareholders' agreement
acordo de agenciamento de administrao fiscal agency agreement
acordo de agenciamento de converso e pagamento conversion and paying agency agreement
acordo de associao joint venture agreement
acordo de cavalheiros gentleman's agreement
acordo de cooperao teaming agreement
acordo de no concorrncia non-competition agreement
acordo de participao participation agreement; partnership agreement
acordo de reduo de dvida debt-reduction agreement
acordo de sigilo nondisclosure agreement
acordo de vontades mutual agreement
acordo de voto voting agreement
acordo epistolar letter agreement
acordo extra-judicial out-of-court settlement
acordo integral entire agreement
acordo judicial litigation settlement
acordo preferencial preferential agreement
acordo pr-nupcial premarital arrangement
acordo prvio preliminary acceptance
acordo sindical union contract
acordo vinculativo binding agreement
acordo deed of arrangement (em concordata); agreement; settlement (em processo)
acrescidas de 1/3 plus the one third bonus
acrescido a plus
acrescido de 15% with a surcharge of 15%
acrscimo exigvel a longo prazo addition - long-term liabilities
acrscimo surcharge
audes wirs
acumulado accrued; aggregate (total)
acumular em estoque lay in stock (to)
acmulo; acumulao (juros, frias); proviso accrual
acusao criminal charges against
acusao escrita presentment
acusar (vb) to accuse; to charge; to impeach; to expose
acusar recebimento to acknowledge receipt
ad referendum by referendum of
adaptar adapt; adjust
adendo; aditamento; aditivo addendum; rider; addenda
adequao fitness; adequate; conformity
adequado adequate; sufficient; suitable; satisfactory
adequar (vb) to tailor; to dovetail; to bring in line with; to make conform with
aderir (vb) to abide by; become part of
adeso; observncia adherence; compliance; accession
adesivo ancillary; attached; connected
adestramento training; instruction
adiado to be postponed
adiantamento (pagamento) advance payment
adiantamento para desembarao clearance advance
adiantamento sobre contrato de cmbio (ACC) forward foreign currency agreement
adiantamentos advances
adiante fixado established below
adiante nomeado named below
adiante; abaixo (clusula) below; hereinbelow
adiar o pagamento defer payment (to)
adicional (emprstimos, juros) spread; surtax
adicional (trabalhista) extra; extra for night work
adicional ao frete para renovao da Marinha Mercante freight surcharge for renovation of Merchant Marine
adicional de imposto surtax
adicional de insalubridade health hazard bonus; health hazard allowance; additional allowance for health hazards
adicional de periculosidade risk premium
adicional estadual do Imposto de Renda state surtax (income tax)
adicional noturno (trabalhista) extra for night work; extra; extra allowance for night work; additional allowance for night
work
adicional por acmulo de funo allowance for holding more than one position
adicional additional allowance
adimplemento performance
adimplente (adj.); realizvel accruing; performing; innocent
aditamento (ao pedido) accruing (adj.); performing; innocent; addendum; amendment of complaint; addition to
(clusulas de contrato)
aditar (vb) to make an addendum to; to supplement; to amend a motion
aditivo(s) addendum; addenda
adjudicao adjudication; award (bidding)
adjunto (adj.) associate; assistant; deputy
administrao & vendas management & sales
administrao (bens, patrimnio) estate planning; management
administrao (emprstimo) servicing of a loan
administrao (firma) management of company
administrao centralizada hands-on management
administrao de conflitos management of conflicts
administrao de tempo time management
administrao por objetivos management by objectives
administrao salarial salary administration
administrador (falncia) trustee
administrador de carteira de valores mobilirios securities portfolio manager
administrador de empresas business administrator; company officer
administrador officer
admisso hiring
admissvel feasible; acceptable; admissible
admitir; reconhecer to accept; authorize; hire; engage; contract; to acknowledge; allow
adotar (deciso); descendentes (testamento) issue
adquirir direito to become vested in; to become vested with
ADR garantida sponsored ADR
ADR sem garantias unsponsored ADR
adversa; desfavorvel adverse
advertncia caveat; warning
advogado de defesa defense attorney; counsel for defense
advogado do caso attorney of record
advogado geral da unio general attorney of the government
advogado interno in-house counsel
advogado attorney; attorney at law (USA); solicitor (UK); counsel
aeronautas air pilotes
aeronavegabilidade airworthiness
aerovirios airline workers
afastamento (de executivos) termination
afastamento absence period
aferio determination
aferir to determine; gauge
afianado principal; guaranteed
afianar to set bond; to bail; to guarantee; to bond
afianvel bailable
afiliadas affiliates; affiliated with
afinidade (parentesco) affinity
afins (demais) related matters; the like
afluxo de capitais inflow of capital
aforamento fee farm
afretador (ou fretador) charterer
afretamento por viagem voyage charter
afretamento affreightment
agncia bancria branch office
agncia de carga area collection agency; bill collectors
agncia de cobrana collection agency; debt collecting agency
agncia de compras sourcing
agncia de notcias news agency
agncia emprestadora lending office
agncia multilateral de garantia para investimentos multilateral instrument guarantee agency (MIGA)
agncia; filial (banco) branch; branch office
agenciamento de carga area freight forwarder
agenciamento de compras sourcing
agenciamento agency; commissioning
agenciar to act as an agent
agendar schedule; set
agente comissionado; comissrio commission agent; comission merchant
agente de cmbio stockbroker
agente de citao process agent; notifying agent
agente de compensao clearing agent; clearing member
agente de converso exchange agent
agente de desembolso disbursement agent
agente de distribuio underwriters
agente de fiscalizao investigator
agente de lanamento issuing agent
agente de mudana change agent
agente de pagamento paying agent
agente de processo no exterior agent for service of
agente de processo process agent
agente de registro registrar
agente depositrio; depositrio de aes escrow agent; depositary
agente emissor issuing agent
agente expedidor forwarding agent
agente fiducirio trustee; fiduciary agent
agente fiscal fiscal agent
agente intermedirio pracing agent
agente sequestrante sequestering agent
agente surfactante surface active agent
agente; representante agent
agilizar (vb) to streamline; to expedite; to facilitate; to make more efficient
gio das aes premium on shares
gio premium; spread
agir na contrapartida de uma operao to act on both sides of the transaction (securities)
agir por conta de act in (their) stead
agitador com motor agitator with low
agitador de coluna com motor column agitator with motor
agitador de parede wall agitator
agitador mvel movable agitator
agitador para pasta agitator for paste
agitador porttil portable agitator
aglomerao congestion
agradar to accommodate
agradeceramos we would appreciate
agravado appellee
agravante appellant
agravo de instrumento; agravo retido bill of review; interlocutory appeal
agravo de mesa a form of review of a decision
agravo de petio interlocutory appeal
agravo regimental special appeal according to specific court regulations (only 2nd instance)
agravo appeal
agregao addition
agremiao association
agressor aggressor; tortfeasor (civil action)
agroindustrial agribusiness
agropecuria cattle and crop raising; agribusiness
agrupamento (aes) grouping of shares; rervese stock
gua de lavagem com sulfato washing water with sulfate
gua potvel potable water
aguarda julgamento to be pending judgment; await decision to be
guas territoriais territorial waters
aguentar (situao) to bear
ainda mais even further
ajuda de custo allowance; cost allowance
ajuda de moradia house benefit
ajudante de perfurador roughneck (petrleo)
ajuizamento de causa filling of a lawsuit
ajuizamento; protocolo filing (lawsuit)
ajuizar (vb) to file; to bring; to institute; to commence
ajuizar um processo to file a suit; bring; file; institute; start
ajustado extracontabilmente off-book adjustment
ajustado agreed; covenanted; settled
ajustador fitter
ajustar o valor bruto to gross up
ajuste a valor presente present value adjustment
ajuste do valor bruto; reajustamento do rendimento bruto gross-up
ajuste dos impostos de fronteira border tax adjustments
ajuste monetrio monetary adjustment
ajuste agreement; covenant; settlement; arrangement; adjustment
alarde fanfare
alavancagem (finanas) leverage; gearing
Alada da Rainha queen's bench
alada jurisdiction; area of authority
alcanar (objetivo) to obtain
alcanar uma composio amigvel to reach at an out-of-court settlement; arrive at an out-of-court settlement
alcance comprehensiveness
aleatrio aleatory; hazardous
alegao allegation; claim; argument; counts (in an indictment)
alegaes finais closing arguments
alegaes; memorial brief; allegations
alegar prejuzos to claim damages
alegar to plead
alm de in addition to
algo que acontecer no futuro eventually
alheio sua vontade beyond its nill; beyond its control
alis in deed; in fact
aliciar (vb) to solicit; entice
alienao de bens disposal of assets
alienao fiduciria em garantia trust receipt
alienao fiduciria fiduciary alienation; conditional sale; see trust receipt (Black's)
alienao; destino disposal; divestiture; divestment; sale; allienation
alienante alienor; seller
alienar to dispose of; to convey
alienatrio alienee; bruyer
alimentada com maarico fed with blowtorch
alimentos (cnjuge); penso alimentcia alimony
alimentos (filhos) support
alnea; elemento do ativo/passivo; rubrica item
alquota de imposto tax bracket; tax rate; duty rate
alquota fixa (imposto) flat rate
alquota; taxa do imposto de renda income tax rate
alquotas do imposto vigentes nas ... tax rates effective in the ...
alquotas rate
alvio de dvida debt relief
alma da caverna (naveg.) web rib
almoxarifado supplies; stockroom
alocao allocation
alocao de pessoal assignment of personel
alocaes oramentrias budge allocation
alocar; destinar; distribuir; reservar (vb) to appropriate; to set aside; to allocate; to assign
alongamento do perfil (dvida, juros) retiming of payments; interest retiming mechanism
alongar dvida to reschedule (short term to long term) a debt
alta direo top management
alta parte contratante contracting state
alta tecnologia technology advanced
altas de preos price hikes
altas e baixas booms and busts
alterao contratual amendment to the articles of association; corporate documents
alterao estatutria amendment to the by-laws
alterao amendment; change in (clusulas de contrato)
alterar amend
alternncia trade-off
alternativa alternative courses of action; avenue (open to us)
altista bull
alto escalo top echelon
alugar to lease; rent
aluguel de aes share loan
aluguel mensal monthly rent
aluguel rent; lease charge; rental
alvar da incorporao; carta patente charter of incorporation
Alvar da Prefeitura city permit
alvar de demolio demolition permit
alvar de funcionamento municipal municipal operating license
alvar de funcionamento operation license
alvar de inspeo do Corpo de Bombeiros inspection certificate issue by the Fire Department
alvar de instalaes; alvar de licena e construo building permit
alvar de licena e construo building permit
alvar de pesquisa (mineral); licena de exportao exploration license; exploration permit (mineral)
alvar de utilizao da vigilncia sanitria permited issue by the Health Authorization; public health use permit
alvar de vigilncia sanitria estadual state sanitation license
alvar de vigilncia sanitria federal federal sanitation license
alvar judicial court order or writ; court order
alvar rgico royal charter
alvar; ordem judicial court order; permit
"am form" (autorizao para movimentao de conta
vinculada)
authorization to operate a blocked account (it is given in connection with release of FGTS to
a worker)
alvitrar provide
amarrao final; checklist; details
amarrar to wrap-up; tie up loose ends
ambiente environment
mbito within the scope; within the sphere
ambulante street vendor
amigvel ou judicial in or out of court
amnia anidra industrial anhydrous industrial ammonia
amortecedor de choque shock absober
amortizao (ativos) amortization; repayment (emprstimo); redemption
amortizar um emprstimo redeem a loan (to)
amortizar uma dvida pay off a debt (to)
amortizar pay off; sink; repay (emprstimo); amortize (to)
amostra grtis free samples
amostra sampling
amostragem sampling
AMP advertsing, marketing and promotion
amparado protected by; covered by
amparar authorize
amparo backing
ampla defesa full defense
ampla, geral, irrevogvel e irretratvel (quitao) full, general, irrevocable and irreversible release
amplamente fully
amplos e gerais poderes broad and general powers
analisar (dados, informaes) to report on information
anlise da concorrncia competitor analysis
anlise de cargo job analysis
anlise de desempenho benchmark
anlise de funo job analysis
anlise de ponto de equilbrio break-even analysis
anlise de quocientes ratio analysis
anlise; resumo (patente) abstract; scrutiny; review (fat.)
analista de funo job analyst
analista/consultor de investimento investment adviser
anatocismo compound interest
ncora cambial fixed foreign exchange; cheap U.S. dollar
andamento (processo); progresso development; progress; status; handling; current status; development of case
andar floor
anexar to attach
anexo exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis)
angariar solicit
aniversrio (poup.) reference date
ano base; exerccio fiscal; perodo base (IR) base period; tax year
ano civil calendar year
ano fiscal/financeiro fiscal year; tax year
ano social financial year; fiscal year; accounting period
anotaes de trabalho voting papers; working papers
ansiar to yearn
antecedentes criminais (h) criminal record
antecedentes criminais (no h) criminal clearance
antecedentes previous; prior; preceding
antecessora (soc.) predecessor
antecipao da receita early receipt of income
antecipao de resgate put option
antecipao de tutela advance relief
antecipao legal do vencimento early maturity under the law
antecipadamente advance
antecipadamente in advance
antecipado(a) early
antecipar pagamento to prepay
antecipar curtail (to)
antepara (naveg.) bulkhead
anteprojeto de lei; fatura; letra bill; draft law
anterior preceding; precedent
anterioridade(s) (M&P) priority
anterioridade(s) da lei against retroactive law; ex-post-facto-law
anterioridade(s) impeditiva conflicting prior registration; first-come; first-served
anterioridade(s) prior certificates
anteriormente previously
anticrese antichresis
anti-econmico economically unfeasible
anti-espumante antifoaming
antigo pre-existing; former
antigidade lenght of service
antijuridicidade juridical impermessibility (illicitness)
anualmente yearly
anuncia consent; acquiescence; approval
anunio monthly bonus paid to bank employees corrected and increased per year of employment, as
of first full year of employment
anuente consenting party; assenting party
anular to cancel
anulvel defeasible; voidable
anncio classificado tombstone advertising; the classifieds; classified ads
ao amparo de under
ao ano (a.a.) per annum (p.a.)
ao arrepio de in contravention of
ao direito de ao when claim cannot be brought again
ao longo dos ltimos anos over the past few years
ao preparo I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant...
aos cuidados de c.o. (care of)
aos de costume disse: nada in answer to the customary questions asked to determine eligibility to serve as a witness
he/she has nothing to say that would disqualify him/her as a witness
aparelho de agitar magntico magnetic agitating apparatus
aparelho de ar condicionado air conditioned device
aparelho fixture
apartado (em) separately
apelao appeal
apelado; agravado; recorrido appellee; respondent
apelante; agravante; recorrente appellant; claimant
apelar (vb) to lodge an appeal; to file an appeal
apelo adesivo adhesive appeal
apelo prejudicado appeal without grounds
apelo; recurso; agravo appeal; remedy
apensado attached
aperfeioamento em improved...
aperfeioamentos perfections; refinements; improvements; enhancement
aperto da liquidez liquidity crunch
aplicao a curto prazo money market
aplicao altamente suave high loft application
aplicao de numerrios investment of money
aplicao do regime base de competncia (crditos) accrual basis
aplicao dos recursos application of funds
aplicao em conta prpria proprietary trading
aplicao; imobilizao financeira investment
aplicaes no mercado money market investments
aplicar (penalidade) impose
apcrifo apocryphal; of doubtful authenticity
apoiar to lend support; to second; endorse (to)
aplice de acidentes pessoais personal liability insurance policy
aplice de compreensivo de riscos gerais comprehensive general liability policy
aplice; depsito judicial; ttulo; obrigao; bnus, bond; security
apontar ttulo de dvida em protesto to protest an instrument of indebtedness
apor to affix
aportar a transfer to
aporte de capital capital contribution
aporte de recurso additional fund allocation; fund transfer
aporte contribution (of funds)
aps a apurao de giving effect to
aps venda after market
aposentadoria compulsria mandatory retirement
aposentadoria por invalidez permanent disability
aposentadoria retirement
aposio signature
apostilamento annotation
apreciar (vb) to evaluate; to consider
apreciar o mrito to consider the merits
apreo (em) in question
apreenso impounding; seizure; attachment
apregoao trading; announcement (BOVESPA)
aprendiz apprentice
aprendizado learning
aprendizagem apprenticeship
apresentao comercial trade dress
apresentao de cliente(s) novo(s) origination(s)
apresentao protocolar recorded submission; recorded presentation
apresentao filing; submission (de um doc.); roadshow
aprofundar to deepen
aproveitamento futuro future use
apresentar declarao de imposto to file a tax return
apresentar petio to file a petition
apresentar proposta(s) (licitao) to tender bids
apresentar uma objeo to raise one objection
apresentar uma queixa to lodge a complaint
apresentar to provide; submit; file; suggest; to put forward; refer to
apresentou sua demisso to tender his resignation
aprimoramento(s); melhoria (de crdito) enhancements; refinements
apropriao do servio apropriation for service
apropriao indbita; estelionato; peculato embezzlement; misappropriation; appropriation for service
apropriados aos fins a que se destina suitable for such purpose
aprovao; promulgao enactment
aprovado por ___ votos to be carried by ___ votes
aprovar um crdito em concordata to approve a claim in a concordata proceeding
aproveitamento futuro future use
aprumado (adj.) in good financial state; well-dressed
aprumar to put upright
apurada sobre found upon
apurado como sendo ... calculated as
apurado obtained; received; verified
apurar (lucros) assess
apurar (vb) to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show;
ascertain; to quantify
aquisio de disponibilidade econmica de venda entitlement to economic availability
aquisio do controle acionrio acquisition of the share control
aquisies do imobilizado acquisition of fixed assets
arbitragem interpraas intermarket arbitrage
arbitragem arbitration
arbitral (sentena, laudo, deciso) arbitration award
arbitrar (imposto) determinated by the tax authorities
rbitro arbitrageur; arbitrator; umpire
arcar com o pagamento bear and pay
arcar com to bear; shoulder; pay; defray; to be charged for
rea comum common elements
rea construda built-up area
rea de armazenamento staging area
rea de cobertura celular cell site
rea de imigrao de dados staging area
rea de servio (telecom.) service area
rea de siderurgia steel area
rea de uso comum areas for common use
rea til useable area
rea plant
reas dadas em utilizao areas given in use
reas de inundao (num rio) floodplains
argumento; apelo; estratgia pitch
argumentos finais final summation
argio de incompetncia contestation of jurisdiction
argio de relevncia writ of certiorari; writ of review; agreement of relevance
argido revealed; alleged; argued
argir (vb) to reprove; to disclose; to debate; to impugn; to infer; to question; to allege
armador shipowner; outfitter
armrio de ao steel file
armazm alfandegrio; entreposto aduaneiro bonded warehouse
armazenagem porturia port storage
arquivado com baixa shelved and cancelled
arquivado sem baixa shelved; dismissed
arquivado dismissed; shelved
arquivamento dos autos shelving of the records
arquivamento shelving; dismissal; filing; registration; to be shelved
arquivar na Junta Comercial to file; to register
arquivar um processo to shelve; to close a case; to dismiss a suit or claim
arquivo de ao com __ gavetas steel file with __ drawers
arquivo de experincia retrieval files
arquivo de pessoal personnel file
arquivo geral general files
arquivo morto inactive file
arrancada leap
arrasto steaming (brit); wilding (USA)
arrazoado statement of arguments
arrecadao collection; tax revenues
arrecadar; atrair to draw; to raise
arrematao de bens disposal of assets
arrematao; leilo auction; disposal of assets
arremate; proposta bid
arrendamento (locao) lease
arrendamento financeiro finance lease
arrendamento mercantil leasing
arrendamento operacional operating lease
arrendamento secundrio (wet leasing) wet lease
arrendante lessor
arrendatrio leaseholder; lessee; tenant
arresto arrest; attachment; seizure
arrimo de famlia; chefe de famlia head of household
arrolamento; inscrio; registro; matrcula enrollment; inventory; register; roll
arrolar (vb) to list; to enroll; to call (witnesses)
articulado articulated pleading
artifcio fiscal tax shelter
artifcio; logro; fraude deceit
artigo (de jornal) clipping
artigo em srie mass-produced article
artigo(s) de liquidao liquidated claim
artigos de toucador toiletries
as autoridades; funcionrios de alto escalo officials
s expensas de at ... expense
assegurar o direito to ensure the right
assemblia de constituio general meeting of incorporation
assemblia de transformao general meeting of transformation
assemblia extraordinria extraordinary meeting
assemblia geral extraordinria extraordinary general meeting; special general meeting
assemblia geral ordinria annual general meeting
assemblia ordinria annual meeting
assentada a written record
assessor jurdico counsel
assessor adviser
assessoria jurdica geral general counsel
assessoria jurdica legal counsel
assessoria; orientao jurdica consulting; legal advice
assessoria; quadro de pessoal staff
assiduidade; investigao assiduity; diligence; regular attendance
assim como like others
assim expondo accordingly
assim sendo accordingly
assinar (contrato, etc.) to execute
assinar em branco pre-sign
assinatura execution
assistncia de sade; assistncia mdica health care
assistncia educacional tuition aids
assistente (em processo) amicus curiae
assistente de advogado assistant lawyer
assistente de perfurador (petrleo) derrickman
associao; agremiao association; joint venture; associate agreement
associado member
associar-se to enter into a joint venture with; to join (the club)
assumir (a presidncia da reunio) appointed cairman of the meeting
assumir become obligated for
assuno de dvida assumption of debt
assuntos econmicos economic affairs
ata da fundao deed of foundation
Ata de Assemblia Especial de Acionista minutes of the special meeting of shareholders
Ata de Assemblia Geral de Constituio minutes of the general meeting for the organization of the company
Ata de Assemblia Geral de Transformao minutes of the general meeting of transformation
Ata de Conselho Consultivo minutes of the advisory council or consultative council
Ata de Constituio minutes of incorporation
Ata de Reunio de Diretoria minutes of the meeting of the board of directors
Ata de Reunio de Quotistas minutes of the quotaholder's meeting
ata records
atar-se; limitar-se to confine
atas minutes
at __% sobre o valor ingressado by
at agora to date
at o presente momento to date, the parties have been
at by __% on inflow
atender as caractersticas (do mercado) to meet the requirements of ...
atender o cliente to serve/meet the client's needs
atender to cater; seve; to meet (conditions); to respond (requests); to answer (requests)
Atendimento de Consulta Paralela answer to a related consultation
atendimento assistance; service
atentado transgression; offense; reversal
atentar contra to threaten
atenuante mitigating circumstances
aterro sanitrio landfill
atestado de antecedentes criminal clearance certificate
atestado de inspeo sanitria public health inspection certificate
atestado de pobreza poverty affidavit
atinentes a with respect to
atingir objetivos to further goals
ativa e passivamente as plaintiff or defendant
ativar (garantia) to enforce
atividade cessante business interruption
atividade de consultoria advisory assignment
atividade provissional professional practice
atividades normais regular business
ativo (jur.) relates to the plaintiff in the case compared with the defendant, who is the "PASSIVO"
ativo a curto prazo current assets
ativo circulante available assets; current assets
ativo contnuo immediately thereafter
ativo corrente currente liability
ativo de compensao assets offset by correspondent liabilities so that they cancel each other out in double entry
bookkeeping
ativo disponvel e de realizao imediata current funds
ativo disponvel e realizvel available and liquid assets
ativo disponvel; ativo financeiro cash; liquid asset
ativo e passivo assets and liabilities
ativo financeiro liquid asset(s)
ativo fixo fixed assets
ativo imobilizado; bens do ativo imobilizado fixed assets; plant; property and equipment (PPE)
ativo intangvel intangible assets; nonmonetary asset
ativo lquido net asset
ativo malevel quick assets
ativo no monetrio noncash property; nonmonetary asset
ativo operacional business assets
ativo pendente suspense account
ativo permanente; imobilizado permanent assets
ativo principal productive assets
ativo real real assets; actual assets
ativo realizvel a curto prazo short-term receivables
ativo realizvel; circulante; disponvel realizable assets; current assets
ativo tangvel tangible assets
ativo assets
ativo/passivo lending; borrowing; investment; obligation
ato constitutivo charter
ato contnuo immediately thereafter
ato de concentrao econmica monopolistic act
ato de distribuio da produo production sharing agreement
ato declarativo expository act
ato doloso malicious act
ato normativo normative rulings
atos constitutivos formation agreement; articles/acts of incorporation (S.A. and Ltda.); certificate of
incorporation
atracadouro wharf; shed
atrair investimentos to lure investments
atrasados de juros; juros em atraso interest arrearages
atraso de ___ dias with delay of ...
atraso no pagamento late payment
atravs do que whereby
atrelado pegged
atribuio; funo; tributo duty; share allotment (capital); assignment (funo, atividade)
atribudo (responsabilidade) vested
atribuindo-lhes capital destacado capital may be allocated thereto
atribuir to give; ascribe to (um significado, uma qualidade)
atributos; facilidades; caractersticas; aspectos features
atual current
atualizao updating
atualizar write up
atualmente today; now
atuar to act; to operate; to work out; to be engaged (in a line of business)
audincia de instruo discovery hearing; evidentiary hearing; preliminary hearing
audincia inicial preliminary hearing
audincia reservada closed-door hearing; closed-door session
audincia una preliminary and discovery hearing
audincia; conhecimento (ao, pedido) hearing; discovery hearing
auditor independente public accountant; accounting firm
auditor pblico chartered accountant
auditor(es) auditors; certified public accountants (CPA)
auditoria preliminar interim audit
auditoria due diligence; council of justice (Dir. Proc.)
auferir lucros make profits
aumentar em 15% to increase by 15%
aumentar to escalate
aumento raise (pay); pay-rise (UK)
aumento das vendas boom in sales
aumento de capital capital increase
aumento de taxa de juros rising interest rates
aumento salarial wage increase
ausncia de acordo failure to agree
autarquia instrumentality; government corporation
autenticao; reconhecimento; abono (documentos) certification
autenticado certified; authenticated
autenticidade genuineness
auto composio plea bargaining; plea negotiation
auto de concluso de obra certificate of occupancy
auto de infrao fiscal tax deficiency notice
auto de infrao notice of infraction; infraction notice; notice of tax assessment; notice of deficiency
auto de regularidade de edificao building compliance certificate
auto de vistoria do corpo de bombeiros fire department inspection certificate
auto produtor self-substained producer
auto produtor self-sufficient producer
auto-avaliao self-evaluation
auto-estima self-esteem
auto-falncia voluntary declared bankruptcy; self-declared bankruptcy
auto-lanado self-assessed
auto-lanamento self-assessment
automvel automobile
autnomo; trabalhador autnomo independent contractor; self-employed worker; contingent worker; on-call worker; hourly
autor (de um projeto) sponsor
autor fsico perpetrator
autor intelectual instigator; mastermind
autor material perpretator
autor plaintiff
autora agravada plaintiff respondent
autoridade de linha line authority
autoridade judicial The Judiciary
autoridade authority
autorizao judicial court authorization
autorizao para cumprimento exequatur
autorizao prvia preliminary authorization
autorizao authorization; authority
autorizado (subst.) licensee
autos apartados separate court records
autos conclusos the case is with the judge
autos de partilha record of succession
autos de reintegrao de posse instruments of repossession
autos do processo courts records; case records
autos instrutores files of evidence
autos principais main court files
autos case records; court records
autuao fiscal delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax
deficiency notice;
autuao authority; official notification; notice
autuaes reflexas consequential infraction notices
autuada defendant
autuante plaintiff
autuar tax claim; tax deficiency
auxlio-creche day-care assistance
auxlio-doena sickness allowance; sick pay
auxlios visuais visual aids
aval endorsement; "aval" guarantee
avaliao de cargo job evaluation
avaliao de desempenho performance evaluation
avaliao de entrevista interview evaluation
avaliao de mrito merit planing
avaliao appraisal; survey; valuation (estoque); estimation; evaluation
avaliado pelo valor de custo valued at cost
avaliador diplomado licensed appraiser
avaliador valuation expert
avaliar bens imveis ou mveis (venda) to appraise
avaliar estoques (contab.) to value
avaliar para menos write down
avaliar to appraise; to evaluate
avalista "aval" guarantor
avalizado guaranteed by "aval"
avaria grossa (seg.) gross average
avaria particular (seg.) common average; particular average
avaria; dano damage
avena covenant
averbao; apostilamento annotation; approval; recordal; approval of contracts
averbar to record; to annotate; to protocol; register; to approve
aviltar (vb) to debase
aviso de cobrana call notice
aviso de convocao; convocao (assemblia); call notice
aviso de ocorrncia notice of state of affairs
aviso de priso arrest record; warrant of arrest
aviso de prontido N.O.R. (notice of readiness)
aviso prvio notice period; prior notice
aviso caveat
avocao certiorari
avocar-se (vb) to assume to oneself; to arrogate to oneself
B
baga de junpero (farm.) juniper berrics
baixa (contab.) write-off; cancelation; clearance (de inscrio)
baixa na distribuio cancellation with the distributor
baixa parcial (contab.) write-down
baixar to issue; to be written of (dar baixa)
baixista bear
balana analtica analytical scale
balana comercial balance of trades
balana de bancada bench scale
balana de laboratrio laboratory scale
balana eletrnica filizola cap. __, diviso __ filizola electronic scale with a capacity for __, __ divisions
balana eletrnica eletronic scale
balana filizola filizola scale
balana mecnica com base metlica no cho mechanical scale with metal base on the floor
balana toledo plataforma toledo platform scale
balana toledo toledo scale
balancete intermedirio interim balance sheet
balancete; balancete de verificao interim balance sheet; trial balance sheet
balano (patrimonial/geral) balance sheet
balano analtico e sinttico condensed and analytical accounts; condensed balance sheet
balano analtico analytical balance sheet
balano de pagamento balance of payments
balano encerrado balance as of
balano extraordinrio interim statement
balano patrimonial balance sheet
balano "preparado" cooked balance sheet; veiled
balano sinttico condensed balance sheet; simplified balance sheet
balano trmico heat balance
bancada de carpitaria carpentry bench
bancada de madeira para arquear caixas wooden bench for arching boxes
bancrio banking
bancarrota bankrupt
banco de instruo instructing banks
banco de massa consumer banking
banco de primeira categoria first-class banks
banco de primeira linha prime bank
banco emissor (carta de crdito) opening bank
banco estadual state-owned bank
banco global overall limitation
banco mltiplo multiservice bank; universal bank
banco notificador (carta de crdito) advising bank
banco notificante servicing bank; notifying bank
banco preferencial prime bank
banco universal multiservice bank; multiple services bank
Bancos de Referncia reference banks
bandeira branca flag of truce
bandejas em ao com rodinha de borracha steel trays with rubber wheels
banho de areia sand bath
banho maria - 6 bocas double boiler - 6 burners
banqueiros do bicho numbers rackets bonus
barra (/) slash
barra de ouro bullion
barreiras alfandegrias tariff walls
base de clculo do imposto tax calculation basis; tax assessable basis
base de clculo calculation basis
base imponvel assessable basis
base legal legal grounds
base monetria; meios de pagamento money supply
base paritria on an equitable basis
basear-se rely on
bases comutativas arm's length basis
bases correntes on a pay-as-you-go basis
bsico key
bastante procurador attorney-in-fact
baunilha vanilla
bebedouro watering through
Bel. abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after the name)
bem de famlia homestead right
bem item; honey; asset (inf.)
beneficirio (de cauo/penhor) pledgee
beneficirio identificado do investimento investor of record
beneficirio registrado investor of record
beneficirio; fideicomissrio; sacador (letra de cmbio) beneficiary (trust); drawer; payee; transferee; recipient (servios)
beneficiente charitable
benefcio condicional suspended sentence
benefcio da dvida benefit of doubt
benefcio de ordem benefit of order; privilege of order
benefcio fiscal tax benefit
benefcio facility
benefcios colaterais fringe benefits
benefcios de aposentadoria pension benefits
benefcios de pessoal fringe benefits
benefcios benefits
benfeitoria; pertences appurtenances; improvement; amelioration
bens blicos military goods
bens corpreos tangible assets
bens dados em garantia collateral
bens de capital capital assets; capital goods
bens de condomnio jointly owned assets
bens de consumo consumer goods
bens de produo producer's goods
bens de raiz real property
bens de renda income property
bens do ativo imobilizado fixed assets
bens do estoque; inventrio inventory
bens e direitos assets and rights
bens em condomnio jointly-owned assets
bens em geral property
bens imveis immovable assets; real property; real estate
bens manufaturados industrial goods
bens mveis e imveis assets and property (for companies); personal and real property (for individuals); property
and assets
bens mveis movable asset; personal property; personalty
bens numerrios assets in cash
bens patrimoniais equity assets
bens semoventes livestocks (Black's)
bens sociais corporate assets
bens assets; goods; items; effects; commodities; estate; property(ies)
bens; propriedades; ativos pessoais personal assets
bero; atracadouro wharf; shed
bico injetor de combustvel injection nozzle
bico overtime; a secondary job (often at night - hence, "moonlighting")
biotina (farm.) biotin
bip paging device
bimestralmente every two months
bingo permanente traditional bingo
bingo similar bingo related activitie
bissulfato de sdio anidrido anhydrous sodium bisulfate
bitributao double taxation
bloco de aes tranche of shares
bloqueador de chamadas (telecom.) call blocker
bloquear dishonor (check); stop payment
boa condio de funcionamento in good working order
boa f bona fide; good faith
boa nota full or careful note
boa prtica comercial sound business practice
boas condies in good condition
boas intenes free from fraud; to come with clean hands
bobinadeira manual nacional para carretis national manual windig machine
bobinadeira para solda fio c/ motor eltrico/embreagem pq. winding machine for wire welding with electrical motor /"pq" clutch
bobinadeira semi-automtica semiautomatic winding machine
bobinador automtico, acionamento motor 1cv automatic winding machine, drive motor 1cv.
boi gordo finished cattle
boletim de ocorrncia patrimonial police report
boletim de ocorrncia policial incident report; police report
boletim de subscrio subscription list
boleto form; order ticket
bolsa de estudos scholarship
bolsa de futuros futures market
bolsa de mercadorias; mercado fsico commodity exchange; commodity market
bolsa de valores stock exchange; stock market
Bolsa Mercantil & de Futuros (BMF) Futures and Commodities Exchange
bolsa scholarship; grant; exchange
bom estado de conservao in good operating condition
bomba centrfuga centrifugal pump
bomba qumica pneumtica pneumatic chemical pump
bombordo (naveg.) board
bonificao (diretores e empregados); gratificao bonus; backwardation (bolsa)
bonificao de ... dividends in the form of ...
bonificao de aes stock dividend; bonus shares
bonificao de quota bonus quotas
bonificao em dinheiro cash bonus(es); dividends
bons costumes good moral conduct; good moral principles; good practice; good morals; morality; decency
bnus ao par par bond
bnus ao portador bearer form
bnus cupo zero do terouro americano United States Treasury Zero Coupon Bonds
bnus de colocao pblica publicly issued bonds
bnus de converso de dvida debt conversion bond
bnus de desconto discount bond
bnus de dinheiro novo de 1992 new money bond
bnus de emisso pblica publicly-issued bond
bnus de juros atrasados 1991/1994 eligible interest bond
bnus de phase-in phase-in bonus
bnus de reduo temporria de juros com capitalizao front-loaded interest reduction with capitalization bond
bnus de reduo temporria de juros front-loaded interest reduction bond
bnus de sada exit bond
bnus de subscrio warrant; sub bonus; bonus issue; subscription bond/bonus
bnus do tesouro exchequer bond
bnus em dinheiro cash bonus
bnus globais permanentes no-US nominativos non-US permanent global registered bond
bnus na forma definitiva definitive form
bnus na forma global global bond
bnus nominativo registered form
bnus bond; bonuses
border bordereau
boreste (naveg.) starboard side
botijo gas tank; gas cylinder
brando loose
brecha loophole
brinde freebie; promotional gifts; giveaway
bruto gross
bula package insert; information pamphlet
burocracia bureaucracy
busca aruanda oficiosa unofficial search
busca e apreenso; penhor legal distraint; search and seizure
busca frentica name search
busca verbal oral search
busca inquiry; search (em cartrio)
buscar to solicit
C
c.c. (combinado com) combined with; coupled with
c.c. (conta corrente) current account
cabe a ____ ____ shall perform the
caber to have authority; to be empowered
cabide de emprego featherbedding
cabimento de recurso acceptance of appeal
cabimento propriety; advisability; scope
cabvel applicable; as may be appropriate
cabotagem coastal shipping; cabotage
cadastro bancrio credit rating
cadastro de contribuintes mobilirios (CCM) Independent Workers' Tax List (has to do with ISS tax)
cadastro de contribuintes official list of taxpayers
cadastro de pessoas fsicas (CPF) Individual Taxpayers' Register
cadastro geral de contribuintes (CGC) General Taxpayers' Register
cadastro registration form; credit investigation; registration
cadeiras giratrias rotary chairs
caderneta de poupana passbook savings account
cadinho com bomba e agitador com maarico a diesel crucible with pump and agitator with diesel blowtorch
cadinho de ondas wave crucible
caducar (vb) to lapse (marca); to forfeit; to become null and void
caducidade forfeiture; lapse (marca); become stale (checks) (to)
caduco forfeited; null and void; expired; matured
caixa cashier
caixa (fiscal) actual payment date
caixa de amortizao sinking fund
caixa de assistncia do Poder Pblico public officials saving funds
caixa de assistncia dos procuradores proxy saving funds
caixa de assistncia jurdica judiciary saving funds
caixa de liquidao settlement department; liquidation department
caixa de madeira wooden box
caixa de previdncia dos funcionrios do BB's employees social security savings
caixa de previdncia relief fund
caixa dois slush fund
Caixa Econmica Federal Federal Savings Bank
caixa econmica savings bank
caixa eletrnico; posto de atendimento eletrnico automatic teller machine
caixa/cabine de fora main distribution frame (MDF)
caixinha kickback
calandra cilindro cylinder mangle
clcio calcium
calculado como sendo ... calculated as ...
calculadora eletrnica eletronic calculator
calcular proporcionalmente to prorate
clculo de imposto tax computation
clculo de tempo ganho/perdido no embarque ou descarga lay time statement
clculo de tempo ganho/perdido time sheet
clculo judicial computation for legal proceedings
clculo pas por pas per country limitation (taxterm)
calculos rescisrios severance pays
calnia libel
cmara (tribunal) chamber
cmara de compensao clearing house
cmara de compensao de cheques clearing house
cmara de deputados house of representatives
cambial negotiable instrument; commercial paper
cambirio arising out of or concerning a promissory note or a bill of exchange
cmbio exterior foreign exchange
cmbio manual over-the-counter exchange; over-the-counter market
cmbio oficial official rate; official exchange
cmbio exchange
cambista broker
caminho truck
campo de aplicao sphere of application
cancelamento (contab.) charge-off
cancelamento de protesto protest cancellation
cancelar hipoteca (vb) to discharge; to lift a mortgage
cancelar; dispensar (pagamento) discharge (vb)
candidato contender
canhoto de conhecimento counterfoil waybill
canhoto stubb (amer.); counterfoil (br.)
canteiro de obras worksite
capacida mxima maximum capacity
capacidade de crdito/solvncia creditworthiness
capacidade de pagamento ability to pay
capacidade instalada installed capacity
capacidade ociosa overcapacity; idle capacity; overcapacity gap (met.)
capacidade residual remaining capacity
capacidade utilizada utilized capacity
capatazia wharfage
capital a descoberto capital overdraft
capital a termo capital for settlement
capital acionrio stockholders' equity
capital autorizado authorized capital
capital circulante lquido net current assets
capital com direito a voto voting capital
capital de giro working capital
capital de risco venture capital; risk capital
capital destacado allocatted capital
capital e reservas capital and surplus
capital emitido issued capital
capital estrangeiro foreign funds
capital excedente surplus capital
capital imobilizado fixed capital
capital ingressado capital inflow
capital inicial seed capital
capital integralizado paid-up capital; called-up capital; paid-in capital
capital investido vested interests
capital no integralizado assessable capital stock (not paid-in)
capital operacional operating capital
capital prprio equity capital
capital realizado paid-up capital; paid-in capital
capital sem direito a voto nonvoting capital
capital social capital stock (gen./bal.); corporate capital; share capital (S.A.); quota capital (Ltda.)
capital subscrito subscribed capital
capital capital; principal; equity
capitalizao capitalization
capitalizao dos lucros capitalization of income
capitalizar (juros) to compound interest
capitalizar fundos raise funds
capitania dos portos port authority
captao de recursos raising of capital; fund raising
captao raise; raising
captar (vb) (recursos) to raise funds
capturar to select
caput main section; main clause
caractersticas da operao transaction features
caractersticas; dispositivos; vantagens features
caracterizar to tipify; to define
carter satisfativo full satisfation of the claim
carter societrio corporate nature
carboxil metil celulose de sdio (farm.) sodium carboxy methyl cellulose
carecer de to require
carncia de capital want of capital
carncia de uma ao lack of legal ground to substantiate claim; insufficiency; failure to state a cause of action
carncia; perodo de franquia; prazo de carncia grace period; lack of grounds; grace; insufficiency (ao)
carepa (met.) scale
carga de trabalho working load
carga dos autos withdrawal of the case records
carga tributria tax burden
cargo (ou emprego) em comisso temporary job; position of trust (according to bank law)
cargo de confiana position of trust; bona fide position (also bona fide work); bona fide work (also bona fide
position) cargo intelectual exempt employee
cargo position; title; office; job
carimbo (da JUCESP) rubber stamps
carimbo de recebimento reception stamp
carimbo seal
carn payment voucher; stubbook
carns de imposto tax submissions
caronista free rider
carregamento no convs stowage on deck
carregamento shipment
carregar (pacote, mercadoria) to bear
carregar tambores drum carrier
carreira career
carretis (rolos) sobre cavaletes de cantoneira e rodas coils (bobbins) over corner workbench and wheels
carretis com roda - fabricao prpria coils with wheel - own manufacturing
carrinho de ao tipo supermercado supermarket type steel cart
carrinho de ferro com rodas de borracha iron rubber-wheeled cart
carrinho hidrulico (cap.: __ toneladas) hydraulic carts - ___ tons capacity
carrinho cart
carro panela/torpedo (met.) metal car
carro-chefe (marketing) cash cow; flagship; financial mainstay
carta aditiva amendatory letter
carta area registrada; via area first class mail
carta branca free hand; full and ample power
carta com franquia paga prepaid certified mail
carta contrato letter agreement
carta de alterao amendatory letter
carta de contratao engagement letter
carta de crdito confirmada confirmed letter of letter
carta de crdito irrevogvel e confirmada irrevocable confirmed letter of credit
carta de crdito stand-by letter of credit
carta de fiana (prestada a) letter of guarantee
carta de fretamento; carta partida charter party (C/P)
carta de inteno letter of intent
carta de iseno de responsabilidade comfort letter
carta de preposio letter of appointment of agent
carta de referncia letter of reference
carta de renncia retirement letter
carta de sentena writ of execution
carta epistolar letter agreement
carta opinativa opinion letter
carta partida charter party
carta patente letter patent; bank charter (bancos)
carta precatria letter rogatory; letter of request; precatory letter
carta protocolada letter against receipt
carta rogatria letter rogatory
carta-convite; pedido de cotao invitation to tender
carto com valores armazenados (smart card) irregular nonstandard
carto de inscrio enrollment card at
carto de pedido de produtos order card
carto de ponto punch card; time card
carteira (investimento) portfolio
carteira administrada managed portfolio
carteira comercial commercial department
carteira conservadora conservative portfolio; nonspeculative portfolio
carteira de aes managed securities portfolio(s)
carteira de identidade identity card
carteira profissional work card
cartel cartel
cartela de mercado market board
Cartrio (de Tribunal) Clerks Office
Cartrio (Poder Judicirio) Court Registry Office; Court registry; Cartel
Cartrio de Interdies e Tutelas Office of Interdictions and Guardians
Cartrio de Notas Notary Office
cartrio de origem original office registry
Cartrio de Protestos de Ttulos Protest Office; Negotiable Instruments Protest Office
Cartrio de Registro Civil das Pessoas Jurdicas Civil Registry of Legal Entities; Corporate Civil Registry
Cartrio de Registro de Imveis Real Estate Registry Office
Cartrio de Registro de Ttulos e Documentos Registry of Deeds and Documents
cartularidade documentary evidence
Casa Civil civilian household (as in Secretaria para Assuntos da Casa Civil); or chief of staff (as in
Chefe do Gabinete da Casa Civil); Civil Office
casa de mquinas (naveg.) engine room
casa decimal decimal place
casado matched (securities)
casamento em regime de comunho de bens community property marriage
cascalheiros gravel pits
casco (naveg.) hull
caso principal (main) case
caso de diversidade (cidadania) diversity case
caso de fora maior event of force majeure
caso de inadimplemento em potencial potential event of default
caso de inadimplemento event of default
caso fortuito act of God
caso perdido the case will not be successful
caso-a-caso case-by-case basis
casos de inadimplemento event of default
casual deficiency or revenue
catlogo telefnico (telecom.) directory
categoria seniority
categoria profissional professional category; occupational category
cauo de aes share pledge
cauo de custas e honorrios to post bond for court costs and fees
cauo dos diretores pledge to guarantee the performance of directors
cauo; fiana judicial; depsito em garantia bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo)
causa de pedir; possibilidade jurdica cause of action
cautela de aes share certificate
cautela provisional share certificate
cautela share certificate; provisional share certificate; draft
cautelar provisional remedy
cavalo mecnico trailer; semi-trailer
caverna (naveg.) rib
cedente promitente committed assignor
cedente; concedente assignor; grantor
ceder to assign (one can only assign a right. Obligations or duties are delegated)
cdula de crdito credit certificate
cdula de identidade para estrangeiros alien registration card
cdula hipotecria mortgage certificate
cdula pignoratcia de debntures certificate of pledged debentures
cdula schedule; certificate
celebrao (de contrato) execution
celebrado entered into
celebrar (contrato) to enter into
censo de capital estrangeiro foreign capital census
central de comutao telefnica (telecom.) telefone switching office
central telefnica (telecom.) central office
Central Termoeltrica (CTE) Facility
central plant
centros industriais despendiosos outlying industrial centers
cerceado restricted; limited; curtailed
cerimnias pblicas public functions
certido atualizada de filiao vintenria updated twenty-year certificate
certido da dvida ativa da unio overdue federal liabilities certificate
Certido da Justia do Trabalho (CJT) Certificate issued by the Labor Court
Certido da Justia Federal (CJF) Certificate issued by the Federal Courts
certido da matrcula com negativa de nus e alienaes negative enrollment certificate for liens and conveyances
certido de aeronavegabilidade certificate or airworthiness
certido de andamento (M&P) certificate of status
certido de objeto e p certificate of purpose and status; certificate of pledged debentures
certido de nus reais certificate of in rem guarantee
certido de propriedade e negativa de nus title clearance certificate
certido de sentena certified copy of court decision
Certido do Distribuidor - Executivos Fiscais (CDE) Certificate from Tax Distributors
Certido do Distribuidor Cvel (CDC) Certificate from the Civil Distributor
Certido do Distribuidor Cvel (Falncia e Concordata) Civil Distributor Certificate (Bankruptcy and Concordata)
Certido do Distribuidor Criminal (CRIM) Criminal Distributor Certificate
certido do distribuidor de execues criminais certificate of criminal execution distributor
Certido dos Cartrios de Protesto (PROT) Certificate issued by Protest Officers
certido explicativa dos feitos explanatory certificates with respect the suits
certido explicativa explanantory certificate
Certido Negativa de Dbito (CND) Debt Clearance Certificate
certido negativa de imposto de renda income tax clearance
certido negativa de nus e alienaes clearance certificate as regards liens and conveyances
certido negativa; declarao de desimpedimento clearance certificate
certido pignoratcia de debntures certificate of pledged securities
certido vencida outdated certificate
certido vintenria com negativa de nus sobre imvel 20-year clearance certificate
certido certificate; certified copy
certides de natureza fiscal e previdenciria tax and social security clearance certificates
certides certificates; public notary reports
certificado de ao share certificate; warrant
certificado de andamento (M&P) certificate of status
certificado de atribuies incumbency certificate
certificado de autorizao certificate of incumbency
certificado de averbao certificate of approval; certificate of annotation
certificado de competncia certificate of incumbency
certificado de depsito a taxas de juros flutuantes floating rate certificate
certificado de depsito de valores mobilirios Brazilian Depositary Receipts - BDR
certificado de depsito bancrio (CDB) certificate of deposit
certificado de depsito de aes share deposit certificate
certificado de filiao vintenria certificate of twenty-year title
certificado de origem origin certificate
certificado de quitao debt clearance certificate
certificado de registro de fabricao certificate of registered product
certificado de registro certificate of registration
certificado de regularidade de situao (FGTS) certificate of good standing
certificado de regularidade de situao (INPS) certificate of good standing with
certificado de tributos estaduais state tax certificate
certificado de tributos federal federal tax certificate
certificado de tributos mobilirios municipal tax certificate
certificado mltiplo de aes multiple share certificate
certifico e dou f I certify and attest
certo e ajustado understood and agreed
cessao do estado de liquidao lifting of the liquidation
cesso de direitos assignment of claim; assignment of rights
cesso de duplicatas factoring
cesso assignment
cessar to no longer apply
cessionria promitente committed assignee
cessionrio; concessionrio assign; assignee; dealer; grantee
cesta bsica basic consumer products; marketbasket; typical family food basket; shopping basket of
household goods; staple product basket; staple basket
ceticismo crescente deepening skepticism
chamada abreviada (telecom.) speed calling
chamada com discagem abreviada (telecom.) speed calling
chamada de capital capital call
chamada de entrada / recebidas (telecom.) incoming call
chamada de mo-de-obra manpower requisition
chamada em conferncia (telecom.) three-way calling
chamada em espera (telecom.) call waiting
chamada roll-call
chamada (convocao para ressarcimento dos ttulos) call
chamamento autoria to call a party to join the suit as plaintiff
chamamento ao processo third-party practice
chamar autoria to implead
chamar lide to attach a party to a suit (opposite of "to separate/sever a case/trial)
chamariz; isca bait and switch
chancela mecnica facsimile signature; seal; mechanic authentication
chances chances of success; slim chances
chapa aquecedora heater plate
chapa grossa (met.) plate
chapeamento (naveg.) plating
chata ou cofre de carga a bordo (L.A.S.H.) L.A.S.H. (lighter aboard ship)
chave de acesso password
chefe de departamento chairman (univ.)
chefe de famlia head of household
chefe de subdiviso subdivision head
chefe do Gabinete Civil secretary for civil affairs
chegar a um acordo; avenar; aceitar to agree on a basis
cheque administrativo bank cashier's check; bank draft; bank draft; bankers draft; cashier's check
cheque bancrio cashier's check
cheque cancelado stopped on deck
cheque compensado cleared check
cheque cruzado crossed check; check for deposit only
cheque em compensao check for clearing
cheque especial credit facility check; overdraft-secured check
cheque frio bad check; bounced check
cheque nominal ou nominativo (as opposed to bearer check) - drawn to the order of; payable to the order of
cheque pr-datado postdated check
cheque sem fundos rubber check; dishonoured check
cheque sustado stop payment
cheque visado certified check
chicote harnesses; wiring harnesses (elet.)
chul toe jam
ciclo de aprendizado learning cycle
ciclo de vida do produto product life cycle
ciclo de vida economic life
cincia do processo cognizance of a case
ciente e de acordo acknowledge and agree to
ciente noted; acknowledge
cilindro (met.) roll
cilindros de laminao (polido) lamination cylinders (polished)
cindida transferee
circulao escritural de moeda currency circulation in book-entry form
circulao fsica de moeda currency circulation in physical form
circulante; passivo circulante; passivo exigvel current liabilities; current assets
circular de oferta offering circular
circunscrio imobiliria real estate district or
circunstanciar draw up
ciso parcial partial spin-off
ciso total total spin-off
ciso spin-off
citao com hora certa service of process at a predetermined hour
citao do protesto service of protest
citao pessoal personal summons
citao por rogatria service of rogatory letter
citao summons; service of process (entrega); summons (papel); process (s vezes, notificao ou
intimao)
citaes judicial summons; quotes
citar summon; notify; serve process
CKD completely knocked down (desmontado) disassembled
clamor; brado cry
clara e exatamente fairly and accurately
classe executiva business class
classe nica one-class preferred shares
classificao de cargo job classification
classificao de crdito credit rating
classificao do IBGE IBGE classification
classificao tarifria classification of tariff
clusula (contrato social) article
clusula (estatuto) clause
clusula compromissria arbitration clause (arbitr.); commitment clause
clusula de escape escape clause
clusula de habilitao enabling clause
clusula de outorga de opo para aquisio de aes share option clause
clusula de paridade cambial exchange parity clause
clusula de potestativa ou leonina discretional clause; clause potestative (clause containing conditions which subject one of the
parties to the will of the other party)
clusula de proibio de concesso de garantias negative pledge clause
clusula de rateio sharing clause
clusula de reajuste escalator clause
clusula de reverso reversion clause
clusula exorbitante extraordinary clause
clusula penal no compensatria noncompensatory fine
clusula potestativa clause potestative; discretional clause
clusula preferencial enabling clause (GATT)
clusula resolutria default clause; termination clause
clusulas comerciais em aberto clear market clauses
cliente do sistema de telefonia fixa (telecom.) landline customer
cliente client (servios profissionais: mdicos, advogados); customer; consumer (bancos, lojas,
empresas)
clientela customers; client list; client
clientelismo patronage; pork-barrel; spendingl; clienteliar
clima de concorrncia acirrada fiercely competitive climate
coao duress; coercion; compulsion
coativo (lei coativa) statutory provision of a public nature
co-autor co-principal
co-autoria concerted action
cobertura cambial exchange cover
cobertura de margem cover costs (to)
cobertura parcial partial coverage (services agreement)
cobertura payment; penthouse (apto.)
cobrana judicial judicial collection
cobrana collection
cobrar a mais overcharge (to)
cobrar de ... assess by against; to bill to
cobrar despesas de terceiros (reembolso) to account to sone; for expenses; chargeback
cobrar to collect; charge (tax); levy (tax)
cobrvel collectible
cobrir o lance outbid (to)
cobrir um dficit make up a deficit; meet a deficit
COD pagamento contra entrega (cash on delivery)
cdigo buzaid code of civil procedure
cdigo civil civil code
cdigo de obras building code
cdigo de processo civil code of civil procedure
cdigo de processo penal code of criminal procedure
cdigo de valorao aduaneira customs valuations code
cdigo penal penal code
co-financiamento; financiamento conjunto cofinancing
co-locao (utilizao de um mesmo local) collocation (telecom.)
co-obrigado nos ttulos co-obligor; underwriter
co-principal co-partner
coeficiente angular beta coeficient; regression coefficient
coeficiente de liquidez imediata acid-test ratio; quick ratio
coercitvel binding
coerncia consistency
cofre de aluguel em Banco deposit box; safe
cofre de carga container
cogente (princpio) necessary; norma cogent; cogent rule
cogente statutory
cogitada contemplated
cogitar contemplate
cognato cognate
coibir prevent; suppress
coisa julgada res judicata
coisa mvel movable asset
colaborao contribution
colao (inventrio) collation; case record
colapso financeiro (bolsa) crash
colateral; garantia de emprstimo bancrio collateral
coleo de amostras range of patterns
colega partner; associate (law firm)
colegiado joint committee; collective; plenary body; full board
colegial secondary school; high school (EUA)
Colgio Eleitoral electoral college
colendo (adj.) venerable
colher a assinatura have the proper signature set hereunto
colidncia; divergncia conflict
colidente interfering with
colidir com conflict with
coligada associated company
colis postal/postaux parcel post
collar de taxas de juros collar (hedging)
colocao em funcionamento start-up
colocao primria de ttulos flotation; initial public offering (IPO)
colocao privada private placement
colocao issue; placement; placement with; oferring to
com a jointly with
com antecedncia de at least 10 (ten) days in advance
com boas intenes free from fraud
com cpia para ... and, by copy, to ...
com direito de voto voting shares
com exceo de except for
com fins lucrativos for profit
com fora de lei as an act of law
com o que where upon
com poder de empowered; with authority to
com prejuzo at a loss
com presena acentuada nos mercados internacionais actively engage in international business
com relao a; relativo a in connection with
com vigncia em effective upon
comanditrio dormant partner; silent partner
comando de circulao flow control
comando top echelon
comarca judiciary district; judicial district
combinao bem sucedida winning combination
combinado com coupled with; together with
comentar to speak to (an issue, etc.)
comentrios imput; comments
comercial recorded spot
comercializao marketing; trade; merchantability; negotiability; sale; dealing in
comercializar trade
comerciante merchant; trader; businessmann
comercirio commercial employee
comrcio exterior foreign trade
comrcio commercial employee
cominao contratual penalty
cominao pecuniria fine
cominao; liminar injunction; sanction
comisso adicional front-end fee
comisso de abertura front-end fee
comisso de administrao management fee
comisso de agenciamento agency fee
comisso de arbitragem panel of arbitrators; arbitration committee
comisso de compromisso commitment fee
comisso de contratao engagement fee
comisso de corretagem brokerage fee; brokerage commission
comisso de intermediao finder's fee(s)
comisso de intermedirios finder's fee(s)
comisso de negociao grievance committee; arrangement fee
comisso de participao flat fee; exposure fee
comisso de permanncia late payment surcharge
comisso de reserva de crdito standby fee
comisso de valores mobilirios securities commission
comisso executiva executive committee
comisso local cruzeiro free
comisso mercantil business mandate
comisso mista parlamentar de inqurito joint parlamentary investigation committee
comisso paritria grievance committee; joint committee
comisso fees
comissrio commission agent; commission merchant; commissioner
comissrio de futuros futures commission merchant
comissrio (em concordata) trustee
comissionamento provisioning; commissioning (equipamentos)
comisses dos agentes agent commissions
comisses sobre produtividade commissions on production
comit de avaliao de cargos job evaluation committee
comit diretor steering committee
comitente (St. Exch.) customer; giver; principal
como de fato cedido tem as in fact he has assigned
como era do conhecimento de as all, those present were aware
commodities commodities
commodities a futuro commodity futures
comodante lessor
comodatrio lessee
comodato free lease; bailment
comodato emergente venture capital company
companhia corporation
companhia aberta publicly-held company; closely-held company
companhia controladora holding company
companhia fechada; sociedade de capital fechado closely-held company; close company; close corporation; private corporation
companhia seguradora insurance firm
comparecer attend
comparecer a appear in; present themselves; to report to
comparecer em juzo to appear in court
comparecer perante come before
comparecimento em juzo appearance
comparsas cronies
compartilhamento de custos cost sharing
compatibilizar-se com comform to
compensao (ttulos); desembarao clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego)
compensar set off; offset; settle; make good; to be cleared
compensar passivo fictcio to offset liabilities
competncia jurisdiction; authority; accrual
competncia (fiscal) reference date
competncia do exerccio accrual basis
competncia interpessoal interpersonnel competence
competncia rationae personae personal jurisdiction
competncia sobre a matria em questo subject matter jurisdiction
competncia tcnica technical competence
competente appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate;
suitable; sufficient, capable; legally fit
compilao gleaning
complessividade comprehensiveness
complessivo included in with other payments
componente ingredient
comportar admit; bear; suffer; be eligible for; permit
composio, acordo, transao settlement; organization chart
composio acionria shareholding
composio seguinte broken down as follows
compostagem compost
composto de consists of
compra de contas a receber factoring
compra e venda a termo futures purchase
comprador de opo de venda put option buyer
comprador paga mercadoria, seguro e frete (C.I.F.) C.I.F. (cost, insurance and freight)
comprador paga mercadoria, seguro, frete e juros (C.I.F.I.) C.I.F.I. (cost, insurance, freight and interests)
comprar a parte de um scio buy out a partner (to)
comprar e vender market (to)
compreender comprise; represent
compressor de ar __ libras/polegadas wayne air compressor __ pounds/inches
comprometer-se (vb) to agree; to undertake; to assume; to covenant; endanger (neg.)
compromissadas (operaes) repurchase and resale agreements; conditional
compromissrio comprador; promitente comprador committed purchaser
compromissrio vendedor; promitente vendedor committed seller
compromisso (arbitr.) commitment; affirmation; compromissum; undertaking; compromise
compromisso arbitral arbitration commitment; arbitration agreement
compromisso de cessao consent decree
compromisso de confidencialidade nondisclosure commitment
compromisso de sigilo confidentiality agreement
compromisso srio stem
compromissos; avenas binders; covenants
comprovadamente provenly
comprovante adequado sufficient evidence; adequate proof
comprovante de conhecimento/embarque bill of lading
comprovante de pagamento payment slips; evidence
comprovante voucher; copies of documents; slip
comprovantes vouchers
compulsrio (adj.) mandatory; compulsory
comum acordo mutual agreement
comunho de bens community property ruling; common property
comunho de recursos pooling of funds
comunicao formal formal communication
comunicao informal informal comunication
comunicao interpessoal interpersonnel communication
comunicao notice
comunicado n communiqu No.
comunicado notice; communiqu
comutao switching
comutar switch
comutativo arm's length
conceber uma proposta conjunta develop a joint bid
concedente; cedente; estipulante; instituidor (trust) assignor; grantor
conceder a palavra to offer the floor; to recognize
conceder indenizaes award damages (to)
conceder linha de crdito extend credit facilities
conceder to award
conceito concept
concentrao vcuo vacuum concentration
concentrao concentration (oppositive of diversification)
concesso comercial commercial concession
concesso de lavra mining concession
concesso de servios pblicos public utility; quasi-public company
concesso franchise; to rendering of; extension (crdito); title (minerao); mandate
concessionrio; cessionrio assign; assignee; dealer; grantee; concessionaire
conciliao numrica numerical conciliation
conciliao settlement; reconciliation (BACEN)
concluir fase de instruo to complete discovery
concluir negcios close a business deal
concluso (estar) concluded and sent to
concomitante concurrent
concomitantemente concurrently
concordata scheme of arrangement; reorganization proceedings; composition; debt reabilitation
(brankruptcy relief under chapter 13 for debt rehabilitation); debt rehabilitation (bankruptcy
relief)
concordatrio insolvent; legally incapacitated
concorrncia pblica competitive bidding
concorrncia; licitao bidding; sealed-bid tender; competitiveness
concorrente competition; company; bidder
concretizao consummation; completion (of a transaction)
concretizar; promover (cesso) carry out; to seek to achieve
concreto (adj.) material
concurso de credores composition with creditors; creditors' claims in bankruptcy proceeding
concurso promocional sweepstakes
concurso contest bidding; aiding and abetting; sweepstakes
concusso graft
condenao; laudo; parecer award; advense judgment
condenaes por dano moral punitive damages
condenado sentenced
condenar to sentence; to award
condio de habilidade normal leaving conditions
condio mista mixed condition
condio potestativa potestative condition
condio precedente; pr-requisito condition precedent
condio resolutiva resolutory condition; dissolving condition
condio suspensiva supensive condition; condition precedent
condicionada contingent order
condicionado conditioned to
condies da ao causes of action
condies de pagamento payment conditions
condies de trabalho working conditions
condies estritamente cumulativas (Lei da S.A.) transaction at arm's length
condies precedentes conditions precedent
condies; prazos terms
condizentes com with specifications
condizentes consistent with
condomnio aberto open-end condominium; open joint ownership
condomnio fechado closed-end condominium
condomnio co-ownership; condominium
condomnio (em) property held pro indiviso
condmino building occupant
condute; eletroduto; tubulao (telecom.) conduit
condutor escorting officer; arresting officer (when a policeman)
conduzir (arbitragem) hold
conexo (sistemas; terminal) bridging
confeco (roupa) garment manufacturing; clothing manufacture
conferncia (bens e direitos); transmisso conveyance of assets and rights; transfer of assets and rights
conferncia de bens e direitos transfer of assets and rights
conferncia de bens convenyance of the fixed assets
conferncia de quotas conveyance of quotas; transfer of quotas
conferncia lecture
conferente tallyman
conferir confidencialidade conform confidentiality
conferir liminar approving injunction
conferir o direito de to entitle
conferir to grant; check
confiar rely on
confidencial to be sealed
configurar to constitute; to tipify
confirmar deciso to uphold a decision
confirmar ratify; confirm
confisco judicial seizure under legal process
confisso de dvida acknowledgment of indebtedness; acknowledgment of debt
confisso ficta indirect confession
confisso quanto matria de fato judgment by default
confisso admission
conflito conflict
conforme amostra as per sample
conforme relao anexa as attached
conforto adicional safety margin
confrontao das partes equal adversary parties
confrontado bordered (real state)
confuso; empasse; caos gridlock; turmoil
congelamento freezing
conglomerado (grupo de pessoas) conglomerate
congressistas fisiolgicos swing-vote congressmen
conhecedores (gria) those in the know
conhecer um pedido to hear a claim
conhecer uma ao to take cognizance of an action; hear an action
conhecido como ... known as ____ plan; named for treasury secretary ...
conhecimento (ao, pedido) hearing
conhecimento areo airway bill (AWB)
conhecimento de companhia rodoviria trucking company bill of lading
conhecimento de depsito warehouse receipt; warehouse warrant
conhecimento de despacho acknowledge; be aware of; be informed
conhecimento de embarque sem declaraes adicionais bill of lading clean
conhecimento de embarque bill of lading (B/L)
conhecimento ferrovirio railway bill of lading
conhecimento fluvial inland waterway bill of lading
conhecimento martimo bill of lading
conhecimento tcnico know-how
cnjuge spouse
conjunta ou separadamente jointly or severally
conjunto de 5 cavaletes set of 5 workbenches
conjunto de 6 tanques em ao carbono set with 6 tanks in steel carbon
conjunto de empreitada global fixed-price turn-key contract
conjunto de moldes para __ tarugos (manual) mold set for __ vises (manual)
conjunto de moldes para barras - diversas medidas mold set for bars - various measurements
conjunto de moldes para esferas __ mm. mold set __ mm sphere
conjunto(s) complex; suite(s)
conjuntura econmica business prospects; market condition
conquistar; conseguir to derive
consagrado (adj.) well-received; recognized; acclaimed; time-honored
consagrar to uphold
consanginidade consanguinity
consecuo de objetivos achievement of objectives
consecuo achivement; attainment
conselheiro substituto deputy councilmember
conselheiro(s) councilmember; director(s)
conselho consultivo advisory council; advisory board; consultative council
conselho de administrao board of directors; administrative council
conselho de classe union council
conselho de contribuintes taxpayers council
conselho de sentena trial jury
conselho deliberativo decision-making council
conselho diretivo board of directors
conselho fiscal board of auditors; audit committee
conselho interministerial de preos (CIP) Price Commission
conselho nacional de poltica salarial National Council on Salary Policy
conselho regional dos contadores (CRC) Regional Accounting Council
conselho; junta; diretoria board
consentimento consent
conservao simultnea conference call
conservao upkeep
considerada adjudged
considerando que whereas taking into consideration that; whereas clause (USA); recital (UK)
considerar entertain (hold in mind)
consignao em juzo deposit in court
consignao em pagamento deposit in court; court deposits
consignar um voto de louvor a to state the company's thankfulness to
consignar to document
consistncia jurdica (sem) without color of right
consolidao das leis do trabalho Consolidated Labor Laws
consolidao de propriedade purchaser's title
consolidao; fuso (A+B+C) consolidation; ratification; almalgamation (soc.)
consolidado consolidated
consolidar fund (to); to consolidate; ratify; restate (contrato social, estatuto)
consorciado consortium member
consrcio conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium
(fornecimento de equipamentos)
constantes de included in
constituio (capital) formation of capital
constituio (empresas) company formation; organization; incorporation; establishment
constituda de composed of
constituinte principal or client
constituir (obrigao) create
constituir advogado retain an attorney
constituir crdito collect
constituir sociedade to organize a company; set up; establish a company; form a company; to set up a company
constituir; formar S.A. to incorporate
constitutivo establishing a legal fact
constrangimento ilegal duress coercion
construo civil home-building
construo em ao inox construction in stainless steel
consubstanciar to evidence; reflect the substance of; represent
consularizar legalize
consulente requesting taxpayer
consulta; pedido de cotao; sindicncia inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia)
consultor de investimentos investment adviser
consultor de pessoal personnel consultant
consultor financeiro financial adviser
Consultor Geral da Repblica General Counsellor of the Republic
consultor jurdico geral general counsel
consultor jurdico general counsel; legal counsel
consultor adviser; turnaround consultant; crisis manager; restructuring consultant
consumao mnima minimum charge
consumidor de alta renda high-end customer
consumidor final end consumer
consumidor; cliente consumer
consumo relativo intensity
consumo excise; consumption
conta account; bill
conta bancria comum checking account
conta bancria negativa overdrawn account
conta coletiva joint account act; joint omnibus acct
conta conjunta joint account
conta corrente de livre movimentao unblocked current acount
conta corrente de quotistas quotaholder current accounts
conta corrente vinculada (s vezes) escrow account
conta corrente checking acct (USA); current acct (UK)
conta de absoro adjunct account
conta de aes (ttulos) cash account
conta de aes que permite saldo negativo margin account
conta de caixa caucionada pledged cash account
conta de caixa cash account
conta de compensao (em balano) memoranduns accounts
conta de custdia custody cash account
conta de depsito em garantia escrow account
conta de depsito checking account; trust account (aes)
conta de despesas gerais overheads account
conta de investidor em corretora para operao "on margin" margin account
conta de liquidao calculation of award
conta de lucros e perdas profit and loss account
conta de movimentao bancria current account; open account
conta de participao no-societria unincorporated sharing account
conta de rateio clearing account
conta de reserva reserve account
conta de resultado pendente (ativo); deferido deferred charges
conta de resultado pendente (passivo) deferred income
conta de resultado income account (of a company)
conta de ttulos no onerados unemcumbered securities account
conta escrita entry
conta grfica graphic account; memorandum account; control account; book account
conta margem margin account
conta no negativo overdrawn account
conta no vermelho the account is overdrawn
conta para capital de giro working fund bank account
conta permitindo saldo negativo (valores mob.) margin account (securities)
conta prpria own-account trading (eurodollars)
conta remunerada de depsito em garantia interest-bearing escrow account
conta remunerada interest-bearing account; indexed account
conta salrio payroll account
conta suspensa suspense account
conta vinculada blocked account
contbil (adj.) book
contabilidade a nvel geral de preos general price level account
contabilidade por partidas dobradas double entry book-keeping
contabilidade tradicional administrative accounting; financial account (as opposed to cost accting)
contabilidade accounting; accountancy; book-keeping
contabilizado posted as
contabilizar to post; account for; book (to)
conta-depsito reserve account
contador accountant; book-keeper
contador pblico credenciado certified public accountant
contador registrado CPA (certified public accountant)
contadoria do juiz court treasury
contados a partir desta data as from this date
contagem de mos show of hands
contagem regressiva countdown
containers em chapa de ferro p/ refugos containers in iron plate for scrap
contaminado (capital) tainted
contanto que inasmuch
contar com o assessoramento to be assisted by
contar com to have
contar compute
contar; confiar to rely on
contas a pagar factoring; accounts payable
contas a receber diversas other accounts receivable
contas a receber do cliente accounts receivable from clients
contas a receber receivables; accounts receivable
contas cobrveis accounts collectible
contas de compensao clearing accounts
contas atrasadas arrears
contas primrias first time placements
conteno de custos cost containment
contencioso civil civil litigation
contencioso litigation
contentor de solda em fio wire welding container
contestao (ru); defesa; manifestao rplica answer; defense
contestao por negao geral general denial answer
contestada answered by the defendant
contestante respondent
contestar to respond; to question; to challenge; answer
contedo do testemunho, do depoimento the sense of the testimony (Dir. Proc.)
contingenciamento temporary tighbening of loan credit
contingncias pendentes pending matters
continuamente on an ongoing basis
continuidade ongoing concern
contornar, no cumprir (deciso) to circumvent
contra-apresentao ondemand
contra-arrazoado; contra-razes de apelao counterarguments
contra-arrazoar to file counterargument; to oppose
contra-cheque statement of payroll deductions
contra-razes counterarguments
contracultura (ir contra suas convices culturais) counterculture
contraditrio (que seja estabelecido o contraditrio) that the parties be given an opportunity to confront each other (adversary proceeding)
contra-minuta second draft (commercial); counter-arguments of one against whom an appeal has been filed
(civil procedure)
contra-notificao counternotice
contra-partida (contab.) counterentry; issuance
contra-proposta counter-bid
contra-razes de apelao counterarguments
contrair emprstimo to contract any loan
contrafao; imitao (M&P) counterfeit; imitation; passing-off; infringement (M&P)
contrapartida (em) return (in)
contraprestao consideration
contrariar a lei to contravene the law
contrariedade (Proc. Penal) defense's reply
contratao de crdito externo raising of funds abroad
contratada contractor; prime contractor
contratante principal; contracting party (in construction, the owner)
contratar (vb) to retain (servios); to contract a loan (emprstimo); hire (pessoas)
contratar (seguro) take out
contratar cmbio close the exchange (to)
contratar um emprstimo com o Banco Central take out from the bank a loan
contratar/contrair emprstimo take out a loan; contract a loan
contrato a termo futures contract
contrato aleatrio hazardous contract
contrato bilateral executory contract
contrato cumulativo cumulative contract
contrato de abertura de ... credit agreement
contrato de abertura de crdito; contrato de financiamento credit facility agreement
contrato de abertura de linha de crdito prefinance agreement
contrato de adeso adhesion contract; interfirm agreement; contract of concurrence; take it or leave it contract;
shrink-wrap agreement
contrato de administrao management contract
contrato de apoio operacional practice support agreement
contrato de afretamento charter party
contrato de agenciamento de linha de subscrio agency line agreement
contrato de arrendamento de bens de capital capital lease
contrato de assistncia tcnica technical assistance agreement
contrato de associao joint venture agreement
contrato de assuno de dvida agreement for the assumption of debt
contrato de cmbio exchange contract
contrato de cauo; contrato de depsito de aes escrow agreement
contrato de cesso de direitos agreement on the assignment of rights
contrato de cesso de sub arrendamento em garantia collateral sublease assignment agreement
contrato de cesso e transferncia de aes share assignment and transfer agreement
contrato de comodato freelease agreement
contrato de compensao clearing agreement
contrato de compra e venda de aes share purchase agreement
contrato de compra e venda de estabelecimento goodwill purchase agreement
contrato de confidencialidade secrecy agreement
contrato de constituio (soc.) acts of incorporation
contrato de constituio de usufruto usufructuary agreement
contrato de consultoria contbil accounting consultancy agreement
contrato de consultoria de investimentos investment advisory contract
contrato de cooperao tcnico-industrial tecnical-industrial cooperation agreement
contrato de credenciamento de usurio registered user agreement
contrato de custdia custodial agreement
contrato de depsito de aes escrow agreement
contrato de depsito em garantia guarantee deposit agreement; escrow agreement
contrato de distribuio distributor/distribution agreement
contrato de distribuio da produo production sharing agreement
contrato de distribuio de ttulos underwriting agreement
contrato de emprstimo loan agreement
contrato de experincia probation contract
contrato de fabricao sob encomenda custom-made manufacture agreement
contrato de financiamento advance facility agreement; credit facility agreement
contrato de fornecimento supply contract
contrato de fornecimento de tecnologia industrial agreement for the supply of industrial technology
contrato de futuros a curto prazo front contracts
contrato de futuros a longo prazo back contracts
contrato de garantia collateral agency agreement
contrato de gaveta off-the-record agreement
contrato de gesto de bens e/ou valores agreement for the administration of property and/or securities
contrato de industrializao por terceiros manufacture by third parties agreement
contrato de licena para explorao de patente patent license agreement
contrato de licenciamento a ttulo oneroso remunerated license agreement
contrato de licenciamento de marcas gratuito royalty-free trademark license agreement
contrato de licenciamento de uso de marca trademark license agreement
contrato de locao lease
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 garantia security and sharing agreement
contrato de participao nos custos cost-sharing agreement
contrato de penhor pledge agreement
contrato de penhor de quotas quota pledge agreement
contrato de permuta de aes share swap agreement
contrato de permuta de participaes e outras avenas agreement for quota swap and other covenants
contrato de pr-financiamento para exportaes facility agreement
contrato de prestao de garantia collateral agreement
contrato de prestao de assistncia tcnica technical assistance agreement
contrato de prestao de garantia fidejussria personal guarantee agreement
contrato de prestao de servios service agreement; agreement for provisional services (temporrios)
contrato de prestao de servios de assistncia tcnica technical service agreement
contrato de promessa de mtuo loan commitment agreement
contrato de representao comercial agency agreement
contrato de risco profit-sharing agreement; risk contract
contrato de seguro de sade healthcare insurance agreement
contrato de servios tcnicos technical service agreement
contrato de servios especializados specialized technical service agreement
contrato de sigilo nondisclosure agreement
contrato de trabalho employment contract
contrato de trabalho por tempo indeterminado employment contract for indefinite term
contrato de transferncia de aes share transfer agreement
contrato de transferncia de tecnologia transfer of technology agreement
contrato epistolar letter agreement
contrato martimo maritime agreement
contrato no-aleatrio certain contract
contrato para financiamento externo de importao foreign import credit facility agreement
contrato permanente standing agreement
contrato pluremo multilateral agreement
contrato principal (p/ abertura de conta) account master agreement
contrato sindical union contract
contrato social articles of association
contratos coletivos collective contracts
contratos com partes relacionadas insider contracts
contratos de operaes no mercado a vista e de futuros spot and forward contract agreements
contratos pblicos a executar public contracts to perform
contravalor equivalent
contraveno misdemeanor; petty offense
contraveno sindical patronal employer's union dues
contra-recibo cross-receipt
contribuio assessment
contribuio Previdncia Social social security contribution
contribuio assistencial compulsory union dues; union support dues (sindicato)
contribuio confederativa union confederation dues (sindicato)
contribuio de aposentadoria pension contribution
contribuio para fiscal social insurance contribution
contribuio sindical union dues
contribuio sindical patronal employer's union contribution
contribuio sobre lucro (CSL) contribution on profits
contribuio social social insurance contribution; contribution; payroll; taxes; entitlement(s); payroll tax(es)
contribuio social e imposto de renda income tax and social contribution
contribuies a recolher contributions payable
contribuinte taxpayer
controlada (bal.) controlled entities
controladora controlling; lead company
controle control; monitoring; supervision
controle acionrio share control
controle acionrio da ... interest in
controvrsia dispute
contumcia processual contempt of court
convalidao revalidation
convalidar revalidate
conveno convention; agreement; pact; limitations to principles (acct)
convenincia advisability; appropriateness; expedience
conveniente expedient; desirable; advisable; appropriate
convnio convention; agreement; articles of agreement
conveno convention; agreement; pact; collective bargaining agreement
conveno coletiva de trabalho collective convention
converso conversion
conversao simultnea conference call
converso de dvida em investimento debt conversion; equity conversion; debt equity conversion
converter bens em direitos realize one's assets (to)
converter (moeda) exchange into
convertida na lei ... which become law No. ...
convocao (em geral) summons; call; call notice (assemblia)
convocar (assemblia) to convene; call; summon; to call upon someone
coobrigados nos ttulos joint obligors for the securities
cooperao cooperation
cooperativa de crdito credit union
cooperativa cooperative
coordenador da execuo book runner
coordenador geral global coordinator
cpia autenticada/certificada certified copy
cpia de contrato draft agreement
cpia nica sole copy
corpo de jurados The Jury
correo monetria monetary restatement; monetary correction; restatement; inflation adjustment; indexing;
money value adjustment
correo monetria de balano balance sheet monetary correction
correo monetria do capital capital restatement
correo monetria patrimonial equity monetary adjustment
correo monetria pela legislao societria monetary restatement by corporate law
correo; revalorizao monetria monetary correction; currency revaluation
corregedor (ria) magistrate
Corregedor Geral da Justia Magistrate in charge of Administrative matters
correio de voz (telecom.) voice mail
correlao de testes correlation of tests
corrente chain letter
corrente doutrinria school of thought
correr por conta de to be for the accounts of
corresponder a consist of
corretagem brokerage
corretor stock jobber; broker
corretor com telefone no prego stock jobber
corretor de cmbio; corretor de valores exchange broker
corretor de mercadorias commodity broker
corretor de seguros insurance broker
corretor de valores exchange broker
corretora; intermedirio; concessionrio dealer; securities firm
corretora de seguro insurance brokerage company
corretora de valores mobilirios brokerage firm
cortadeira (serra dupla) cutter (double saw)
cortadora de barras fabricao caseira bar cutter, domestic manufacturing
cortadora de disco disc cutter
cortadora de fios, caseira para cortar fio dimetro __ seal-pack pneumatic plasticizing machine, __ welds/hour
cortadora de tarugos manual, caseira domestic manual vise cutter
cortar to slash
corte (arquit.) section
corte/reduo em investimentos investment cutbacks
corte transversal (naveg.) cross section
costado de bombordo (naveg.) board side
costado de estibordo starboard side
cota de exportao export quota
cota fiscal tax installment
cota nos autos written annotation in the case record
cotao de preos pricing
couvert artstico cover charge
crach name tag
creche day care unit
credenciado authorized; licensee (subst.); accredited (adj.); duly authorized, duly approved
credibilidade credit worthiness
crdito credit
crdito documentrio documentary credit
crdito em conta corrente credit held in; account with
crdito em liquidao credits being collected through the courts; overdue receivables
crdito fiscal tax credit
crdito habilitado proven claim
crdito imobilirio housing credit
crdito por devoluo return credit
crdito prmio credit premium
crdito privilegiado privileged debt
crdito quirografrio unsecured credit; general credit
crdito rotativo revolving credit
crditos a liquidar overdue debts
crditos de liquidao duvidosa bad debits
credor hipotecrio mortgages
credor pignoratcio mortgage creditor; pledge creditor
credor quirografrio unsecured creditor
credor registrado lender of record
credor; mutuante creditor; lender (Contrato de Empresa)
crescente especializao developing expertise
crescimento anmico anemic growth
crescimento funcional functional growth
criao de camaro shrimp farming
criar coragem to screw up; master their courage
criatividade creativeness
crime culposo culpable crime
crime de exploso crime of danger in the typical form of explosion!
crime de lesa-ptria high treason
crime de prevaricao crime of prevarication
crime doloso felonious crime
crime doloso contra a vida malicious crime against human life
crime falimentar bankruptcy crime; bankruptcy offense
crime hediondo heinous crime
crime qualificado crime aggravated by ...; specified offense
criptografia cryptography; encryption
crise de liquidez liquidity shortage
cristal de glutamato de potssio crystal of potassium glutamate
critrio discretion
critrio de contabilidade accounting principles; policies
critrio exclusivo de at the exclusive discretion of; at the exclusive discretion option of
critrio poltico (based on) political considerations
critrios de diversificao de carteira diversification criteria
cronograma time schedule; timeframe; time table for; performance forecast; schedule
cronograma de eventos schedule of events
CTPS (Carteira de Trabalho e Previdncia Social) work and Social Security Card
cubas de madeira revestida coated wooden cubes
cuidados de manuteno storage instructions
cujo whose
culpa fault; negligence
culpa grave gross fault
culpa leve ordinary culpa
culpa levssima slight culpa
culpar to fault
culposo (adj.) culpable; involving negligence
cultura (cultura de inflao) inflation mind-set
cumpra-se abide by
cumprimento de the compliance with
cumprimento (obrigaes) performance
cumprir comply with
cumprir contratos ou clusulas contratuais to perform; fulfill; comply with
cumprir e fazer cumprir cause compliance with
cumprir pena to do time
cumprir sentena to pay a judgment
cumprir uma clusula de contrato comply with a contract clause; carry out a contract clause (to)
cumulao joinder
cumulado coupled (with)
cumulativo cumulative; accrued
cunhar to coin; exalt (cunhar uma palavra)
cunho seal; mark; stamp
curador curator (museus); conservator (falncia); guardian (menores)
curador (defesa do consumidor) consideration consumer (defense advocate)
curador lide court-appointed curator
curador de massas falidas conservator of bankrupt estates; curator of bankrupt estates
curadoria guardianship
curial appropriate
curriculum personal history
cursinho cram school
curso de administrao business administration course
curso normal dos negcios ordinary course of business
cursos por correspondncia correspondence courses
curta metragem short subject
curva de maturidade maturity curve
custas processuais court costs
custeio funding; financing; defraying
custo administrativo-financeiro overhead cost
custo contbil accounting cost; book cost
custo corrente current cost
custo de benefcio cost-effective
custo de capacidade capacity cost
custo de capital cost of capital
custo de fabricao actual cost
custo de financiamento cost of funds
custo de liquidao liquidation cost
custo de mercadoria vendida (CMV) cost of goods sold
custo de reposio menos depreciao actual cash value
custo de vida cost of living; living expenses
custo empatado sunk cost
custo fixo sunk cost
custo histrico historical cost
custo histrico nominal nominal historical cost
custo indireto overhead
custo operacional operating expenses
custo por tempo de manuteno downtime cost
custo posto no destino landed cost
custo salarial cost of wages; salary costs
custo total full costing; all-in costs
custo-hora hourly fee
custos administrativos baixos low overhead costs
custos costs; expenses
custos diretos/variveis prime costs; variable costs
custos de produtos cost carriers
custos dos servios cost of services
custos dos servios prestados service costs
custos fixos fixed costs
custdia custody; safekeeping
custdia fsica safe custody
custodiante custodian
custodiar to hold in custody
D
D+1 next-day-funds
d nova redao a dispositivos provides new wording for certain provisions; and provides for other measures
d outras providncias and makes other provisions
d suporte/base underlying
dao em pagamento payment in kind; dation in payment
dados da prioridade unionista number and date of the original application
dados exclusivos proprietary date
dados numricos data
dados reais em terra ground truth data
dando prosseguimento aos trabalhos proceeding with the works
dano damage
danos compensatrios por atraso delay liquidated damages
danos compensatrios por desempenho performance liquidated damages
danos diretos direct damages
danos emergentes incidental damages
danos fsicos injury to person
danos imprevistos consequential damages
danos indiretos indirect damages
danos materiais damage to property; substantial damages
danos morais e materiais moral and property damages
danos morais pain and suffering; real injury (see Black's)
danos prefixados liquidated damages
danos; prejuzos emergentes actual damages; compensatory damages
dar aviso de resgate call a bond (to)
dar baixa to write of
dar continuidade to proceed with; to continue with
dar direito a to entitle
dar efeito suspensivo stay
dar f to certify; to bear witness
dar origem a give rise to
dar preferncia to afford preemptive right
dar provimento ao agravo to grant an appeal
dar quitao to give acquittance for
dar testemunho to bear witness
DARF (documento de arrecadao de receitas federais) Federal Revenue Collection Document
data base base date
data da autuao notice date
data da distribuio distribution date
data da implementao da garantia de prioridade date of application for continuation in part in the country of origin
data de amortizao repayment date
data de balano as of/at the date of
data de colocao closing
data de corte cut-off date
data de desembolso advance date; disbursement date
data de fechamento de cmbio date of closing of exchange
data de ingresso dos recursos date of entry of the funds
data de lanamento pricing
data de processamento (prdt) production date
data de trmino expiration date
data de validade (prdt) shelf-life
data de vencimento due date; maturity date; expiry date
data de vigncia effective date
data do lanamento date of entry
data em que foi feita a proviso accrual date
data limite para ingresso nas divisas deadline for currency entry
data mxima de ... at the latest on ...
data mxima vnia with all due respect
datado da mesma data deste instrumento of even date herewith
data-limite cut-off date
dativo court-appointed (curador dativo)
DCN (Dirio do Comrcio Nacional) Journal of the National Congress (in US - The Congressional Record)
de acordo (no final do instrumento) we agree; I (we) acknowledge receipt and agree to the terms
de acordo com a lei under; as mandated by law
de acordo com in compliance with; pursuant to
de acordo acknowledge and agreed
de acusao charges; accusation; plaintiff
de como assim o disseram nothing else was stated
de cujus the deceased
de direito privado of private law; private company
de direito pblico government company; of public law
de forma eqitativa as equitably appropriate
de forma tal que as a result; so as to
de oficial on oner's own initiative and authority; voluntary
de ofcio on its own initiative and authority; voluntarily
de plano immediately; forthwith
de pleno direito operation of law, by; ipso jure; legally
de pleno jure according to the law
debnture conversvel convertible debenture
debnture escritural book debenture
debntures converveis preferenciais convertible preferred debentures
debnture(s) debenture(s)
debenturista debentureholder
DER (Depsito Especial Remunerado) special interest-bearing
dbito civil tort
dbito garantido afetado guaranteed affected debt
decadncia (perda de um direito processual) loss of a procedural right; lapse
decadncia statute of limitations; erosion (deteriorizao)
decadencial (adj.) preclusive
decapagem (met.) pickling
decidir (uma questo) decide on; resolve
decidir to come to a decision regarding
decido my decision follows (judge)
dcimo-terceiro salrio 13th salaries
deciso (1 instncia) judgment (municipal); verdict (criminal); sentence (penalty)
deciso (2 instncia) decision (state)
deciso (3 instncia) decision (supreme)
deciso arbitral arbitration award
deciso de plano decision made without hearing the parties
deciso irrecorrida unappealed decision
deciso irrecorrvel unappealable decision
deciso monocrtica first-instance decision; 1st instance decision
deciso por maioria de votos majority decision
deciso publicada em separado (Dir. Proc.) slip opinion
deciso transitada em julgado final and unappealable
deciso; deliberao resolution (in meetings)
deciso; deliberao resolution (in meetings)
deciso; laudo; adjudicao award
decises empresariais business decisions
declarao a menor understatement
declarao praa public announcement
declarao cadastral settlement of record
declarao de alienao de participao societria statement of disposal of corporate interest
declarao de bens statement of assets; profit and loss statements; estate tax return
declarao de dependncia statement of the facilities
declarao de desimpedimento clearance certificate
declarao de despacho aduaneiro customs clearance certificate
declarao de importao de aeronave aircraft import license
declarao de imposto de renda (PF) income tax return
declarao de imposto de renda (PJ) personal tax return
declarao de renda conjunta joint return
declarao de renda em separado separate return
declarao de renda tax return
declarao de voto vencedor concurring opinion
declarao e garantia representation and warranty
declarao em duas vias statement in duplicate
declarao equvoca misrepresentation
declarao inexata mistatement
declarao juramentada affidavit; sworn statement
declarao oficial affidavit
Declarao para Codificao de Atividade Econmica Statement for Classification of Economic Activities
declarao representation; statement
declaram e garantem represent and warrant
declarante promitente committing declaror
declarar a menor (lucros) to understate (profits)
declarar renda to report income
declnio decline
decodificador de sinais de satlite satellite signal decoder
decompilao reverse-compliance
decompilado reverse-complied
decomposio breakdown (interest rate)
decorrentes resulting therefrom
decorrer de arise from
decorrer lapsed
decretao de falncia adjudication of bankruptcy
decretao ruling
decretar falncia petition in bankruptcy ruled
decreto executivo executive order
decreto decree
decreto-lei decree-law
dcuplo factor of ten
decurso de prazo contratual during effectiveness hereof
decurso de prazo lapse of time; statute of limitations; time barred
decurso de tempo lapse of time
dedetizao fumigation
dedetizar to fumigate
dedutvel de imposto (adj.) tax-deferred
deduzido minus
defasagem gap; shortfall
defeito (de material e fabricao) defect
defensivos agrcolas crops protection products
defensor dativo court-appointed defense attorney
deferido (adj.) granted; conceded; approved
deferir to grant
defesa answer; plea; defense
deficincia shortcoming
dficit oramentrio budget deficit
dficit accrued loss; shortfall; deficit
definio geral general statement (of relationship principles)
definitivo firm
deflao deflation
deixar de refrain from; to fail to
delegao de poderes (marketing) empowerment
delegao remanding; delegation
delegacia da Receita Federal Federal Revenue Officer
delegacia de estrangeiros police registry office for foreigners
delegacia de polcia police precinct
delegacia regional da Receita Federal Federal Revenue Regional Office
delegacia regional de So Paulo So Paulo Regional Office
delegado de polcia police precinct chief; precinct chief
delegado presidente police chief
delegar delegate; remand (Rosenn)
deliberao (AGO/AGE) resolution; to resolve
deliberaes sociais corporate resolutions
deliberar to transact business (em reunio); resolve; decide
delintamento ginning
delito offense
delpol price station; price precinct
demanda no atendida excess demand
demanda para os ttulos em questo book demand
demanda claim; litigation; prosecution; demand
demandante claimant
demisso por extino de cargo redundancy
demisso por justa causa dismissal with cause
demisso sem justa causa dismissal without cause
demisso dismissal; lay-off; resignation; termination; severance; discharge
demissionrio retiree
demisses em massa sweeping layoffs
demitir (vb) to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed;
to be made redundant; to be offered voluntary severance
demitir-se; resignar-se to resign
demonstrao consolidada consolidated statement
demonstrao contbil accounts
demonstrao da conta de lucros e perdas profit and loss statement
demonstrao da conta de resultados income statement
demonstrao das mutaes do patrimnio lquido statement of changes in net worth position
demonstrao das origens e aplicaes e recursos statement of origin and appropriation of funds; source and application of funds statement
(funds statement); fund sources and investments statement
demonstrao de lucros retidos appropriation account
demonstrao de mutaes patrimoniais statement of changes in financial position
demonstrao de resultado de exerccio income statement
demonstrao de resultados income statement; profit and loss statement
demonstrao dos lucros ou prejuzos acumulados accrued profit and loss statement
demonstrao(es) statement(s)
demonstraes financeiras financial statements
demonstrativo das origens e aplicaes de recursos sources and application of funds statement
demonstrativo de conta de lucros e perdas profit and loss statement
demonstrativo de lucros e perdas earnings statement; profit and loss statement
demonstrativo de pagamento statement of payment
demonstrativo de tributos em atraso overdue tax chart
demonstrativo dos fatos statement of facts
demorado time consuming
denominao social corporate name; company name
denominado operating under the name of
dentro de 10 dias contados de within 10 (ten) days from
dentro do prazo de 60 dias aps ... within a period of 60 days after ...
denncia (Dir. Proc. Penal) information; charge; accusation; indictment; denunciation; filing for public land
denncia cheia eviction good cause
denncia condicionada eviction for good cause
denncia espontnea eviction without cause; voluntary revelation/disclosure (voluntary admission or confession
by someone who did not pay tax, etc.)
denncia vazia eviction rights; the lessor's right to repossess the leased property without stating reasons
denncia; taxa; encargo; acusao criminal charge; denouncement; denunciation; termination (contrato)
denunciao lide third-party practice; third-party summons
denunciao caluniosa malicious prosecution
denunciado third-party defendant
denunciante third-party plaintiff
denunciar (vb) to terminate (contrato)
denunciar lide to implead
departamento de capitais estrangeiros foreign capital department
departamento de rendas mobilirias Dept. of Independent Worker's Earnings
departamento pessoal human resources departament
departamento office
depende de hinge on
dependncia(s) premise(s); establishment(s)
dependentes dependents
depender contingent with (to be)
deperecer to decline; perish; extinguish
depoente deponent
depoimento pessoal personal deposition
depoimento testimony
depor (vb) to render a deposition; to depose
depositar to apply for registration; to file with; file for registration of a trademark (marca); post to an
account (em conta)
depositrio de aes escrow agent
depositrio de documentos ou livros depositary
depositrio fiel depositary
depositrio infiel breach of duty; negligent bailee; unfaithful depositary inbreach of duty; faulty bailee
depositrio depositary; custodian; bailee; escrow agent
depsito a prazo time deposit
depsito a ttulo de cauo escrow account; collateral account
depsito vista call deposit; demand deposit; cash deposit (em espcie)
depsito alfandegado pblico public customs warehouse
depsito elisivo preventive deposit
depsito em garantia escrow
depsito especial alfandegado special customs warehouse
depsito judicial bond; court deposit; judicial bond; deposit in court (Black's)
depsito warehouse; deposit (dinheiro, cheque); security deposit (aluguel)
deprecado the judge to whom a precatory letter is addressed
deprecante (carta precatria) petitioner
depreciao real actual depreciation
depreciao depreciation; write-down; devaluation
depreciaes acumuladas accrued depreciations
depreciar substancialmente to materially detract from; to materially detract depreciate
depreciar detract from the value
depresso depression
deputado congressman; deputy; representative
derivado de petrleo oil products
derivados by-products
derrubar a inflao to whip inflation
desabonar to adversely affect reputation
desacato autoridade contempt of court
desacato contempt
desafetao withdrawal from public access and use
desaforamento dismissal
desagiado discount
desgio em investimento divestments
desgio; abatimento discount; selling concession
desapropriao expropriation (sem compensao); condemnation (com compensao)
desarquivar (vb) to reactivate a case; to reopen a case
desbobinador de papel paper unwinding
desbobinador p/ fita gomada unwinding for gummed tape
descabido unreasonable
descaminho improper clearance
descanso semanal remunerado (DSR) remunerated weekly day off
descaracterizar to change and therefor no longer to be subject to
descaroamento grinding
descarregamento discharge
descendentes (em testamento) issue
descentralizao descentalization
desclassificao da infrao reduction of the charge
descoberto overdraft
desconcentrao diversification
desconsiderao da personalidade jurdica disregard of corporate entity; piercing of the corporate veil
desconstituio (obrigaes) dissolution
desconstituir a separao patrimonial pierce the corporate veil; disregard the legal entity; "disregard" doctrine
desconstituir obrigao dissolve obligation
descontar to cash; to redeem (duplicatas); discount trade acceptance (duplicatas)
desconto de emisso issue discount
desconto de ttulos cashing of drafts
desconto fiscal; restituio tax rebate
descredenciamento; impedimento (diretos); recusa (juiz) disqualification; cancellation of; accreditation
descrio de cargo job description
descrito, caracterizado e confrontado identified, described and delimited
descumprimento failure to comply
desde logo forthwith
desde que provided that
desdobramento breakdown (estatsticas); splitting (aes)
desdobramento de um ttulo maior baby bonds
desdobrar give details; to break down (as statistics); split (shares)
desejar to intend to
desembaraar mercadorias, pagar direitos alfandegrios clear through customs (to)
desembarao aduaneiro clearing through customs
desembarao clearance
desembargador superior court judge; appeals court judge; judge of high court; associate justice
desembolso de capital inicial initial cash outlay
desembolso outlay; disbursement; advance; expenditure
desempatador the third arbiter; the tie-breaker
desempatar to break a tie
desempenhar carry out his activities; engage in activities
desempenho de funo job performance
desempenho gerencial management performance
desempenho no trabalho work performance
desempenho performance
desemprego unemployment
desencadear break out; unleash (to)
desencaroar grinning
desenho (em direito autoral) character
desentranhar to separate (a case); to retrieve; to detach; release
desenvolver to conduct one's activity; carry out (the management activities)
desenvolvimento de equipe team building
desenvolvimento de executivos executive development
desenvolvimento organizacional organizational development
desenvolvimento development
deserto (adj.) vacated
deserto (um recurso) an appeal is vacated (becomes null and void) due to failure to meet procedural requisites
deserto abandoned (an appeal can be considered deserto)
desestatizao denationalization; privatization
desestatizar to return to the public sector; to "bring" public (Business Week)
desestmulo disincentive
desfalque embezzlement
desfavor (em desfavor de) to the detriment of
desfazer uma obrigao to dissolve an obligation
desgaste normal wear and tear
desgaste pelo uso normal normal wear and tear (except)
desdia negligence
designao de julgamento scheduling of judgment
designao assignment
designar data para set a date for
desigualdade inequality
desimpedimento vacation
desimpedir vacate
desinvestimento divestiture
desistncia das negociaes withdrawal from the negotiations
desistncia de withdrawal of
desistncia do feito withdrawal from the case
desistncia; extino de caso discontinuance; relinquishment; waiver
desistir da ao withdraw; to discontinue proceedings
desistir da apelao to withdrawal the appeal
desistir de um contrato to desaffirm a contract
desistir de um pedido to discount a request
desistir de uma ao to discontinue a proceeding
desistir to waive; give up; to discontinue; to forgo
desleal unfair
desligamento withdrawal; separation
desligar de funo discharge from professional duties at
desligar discharge from professional duties at
deslocamento roaming
desmembramento subdivision; land parcelling (de terras)
desmembrar to separate
desmobilizao de ativos sale of assets
desmonetizao; securitizao demonetization
desmontado CKD (completely knocked down)
desmonte blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual)
desocupao (do imvel) vacancy of the property
desocupao vacancy; vacation
desocupar vacate
desonerao release
despachante aduaneiro customs forwarder
despachante forwarder; forwarding agent; expediter; go-between; intermediate agent; broher
despachar com juiz meet with the judge in chambers
despacho aduaneiro customs clearance
despacho alfandegrio customs clearance
despacho com juiz private audience with judge
despacho de mero expediente routine order
despacho definitivo final order
despacho denegando ou no seguimento de recurso writ of certiorari
despacho interlocutrio interlocutory order
despacho judicial order; customs clearance
despacho liminar order
despacho ordinatrio a mere procedural decision within a case
despacho saneador corrective decision
despacho order
despedida arbitrria arbitrary dismissal
despejar to dispossess; to deprive; to strip (of possession)
despejo; evico eviction; ejectment
despencar to take a nose-dive
despesa acessria; encargos acessrios ancillary charge
despesa administrativa overhead
despesa bancria bank charge
despesa com mdicos e dentistas medical and dental care expense
despesa com mudana moving expenses
despesa de representao business entertainment expense
despesa de subsistncia living expenses
despesa desembolsada out-of-pocket expense
despesa eventual non-recurrent charges
despesa financeira interest expenses; financial expense
despesa operacional business expense; operating expense
despesa ordinria recurrent charges; recurring charges
despesas administrativas clerical expenses
despesas aduaneiras customs expenses
despesas do exerccio seguinte expense forecasts
despesas gerais indiretas overheads
despesas gerais overhead
despesas outlays; expenses; costs
desprezar (alternativa) shun
desprovido de devoid of
desprovimento denial
desregistro deregistration
desregulamentao deregulation
dessa forma accordingly
destacar capital to allocate capital
destacar um valor (carta de crdito) to withhold an amount
destacar point out; to withdraw (from total face value)
destaque; destinao allocation (capital); motion (Cmara Deputados)
deste here
destilador de gua waster distiller
destilador distiller
destinao allocation
destinado a earmarked; intended for
destinar (vb) to allocate; to earmark
destinar-se to be earmarked
destinatrio addressee
destino disposal
destituir withdrawal; dismiss; remove from office
desvalorizao depreciation; devaluation
desvalorizar to devalue; depreciate
desverticalizar to downsize
desviar to siphon off/out
desvio misuse; diversion; depletion; drain (currency, gold); embezzlement
desvirtuar to misrepresent; misstate; pervert; denature; discharacterize; adulterate; distort; diminish;
belittle
deteno; pena de deteno imprisonment
detentora disposal
deter (quotas) own; to hold (shares)
determinao de lucros profit assessment
determinao resolve
determinaes de cdigo codal articles
determinar em contrrio unless the ...; clearly indicates the contrary
deve voltar a obedecer shall once again be subject
devedor hipotecrio mortgagor
devedor principal primary obligor
devedor; muturio; tomador borrower; debtor
dever de diligncia duty of diligence
dever de ofcio in the line of duty
deveres duties
devido (adj.) owing; outstanding; payable; due
devoluo refunding; remanding (processo)
devoluo de depsito judicial refunds an court deposit
devoluo de dinheiro refund
devoluo de imposto tax refund
devoluo de prazo reestablishment of term in a proceedings due to good cause
devoluo de preo rebate
devolver o imvel deliver to lessor in te same condition received by lessee
dexindexao deindexation
dispararam sky-rocketed
dia alternado intermittent day
dia bancrio banking day
dia civil calendar day; civil day
dia corrido consecutive day
dia de estadia em porto lay day
dia decorrido days elepsed (USA)
dia do ano civil calendar day
dia imediatamente anterior ao da presente for the day immediately preceeding this date
dia santificado religious holiday
dia til business day (USA); working day (GB)
dimetro do disco disc diameter
diria per diem
Dirio da Justia (DJ) Court Gazette; Justice Gazette
Dirio da Unio Federal Gazette
Dirio Oficial da Unio (D.O.U) Official Gazette of the Federal Executive
Dirio Oficial do Estado (D.O.E) Official Gazette of the State
dirio daybook; ledger; logbook; journal (contab.)
dias consecutivos calendar days
dias corridos consecutive days
dias de antecedncia prior written
dica tip; tipster (quem d a dica); tippee (quem recebe a dica)
difamao defamation; slander; libel
diferena a maior; saldo balance
diferena a menor shortfall
diferena salarial com paradigma comparative wage difference
diferenas a pagar pay differences in
diferenas de ndice index differences
diferenas salariais salary differences due to
diferentemente conversely
diferido deferred charge; deferred assets
diferimento deferral
dificultar to hinder
difuso disclosure
digno worthy
diferido deferred
diferimento; dilao; prorrogao; concesso (crdito) deferral; deferment; extension
dilao probatria probational deferment
dilao deferment; postponement
diligenciamento expediting; follow-up
diligncias verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal
process
diminuio dilution (ativos); depression (ativos)
diminuio de ativo dilution of assets
diminuir perdas depress damages
dinmico energetic
dinheiro cash
dinherama money bonanza
dixido de silicone (farm.) silioon dioxido
diplomado em letras bachalor in liberal arts
direito a um crdito futuro reversionary interest
direito adjetivo adjective law
direito adquirido vested right; grandfather's rights
direito autoral; direito de reproduo copyright
direito comparado comparative jurisprudence
direito compensatrio countervailing duty
direito consuetudinrio customary law
direito creditrio credit right
direito de compensao right of set-off
direito de evico covenant of quiet enjoyment
direito de garantia security interest
direito de garantia security interest
direito de livre iniciativa freedom of enterprise
direito de participao ownership interest
direito de preferncia first option; first refusal; pre-emptive right (subscrio); right of first refusal (aquisio)
direito de preferncia first option; right of first refusal (aquisio); preemptive right (subscrio)
direito de propriedade industrial industrial property right
direito de recesso right to withdraw
direito de recurso right of recourse
direito de reembolso recourse; right of recovery
direito de regresso right of recourse; right of set-off
direito de rplica right of rebuttal; right of rejoinder
direito de reproduo; direito autoral copyright
direito de reserva key money
direito de reteno lien
direito de seqela right of pursuit
direito de subscrio subscription right
direito de sucesso right of survivorship
direito difuso natural right
direito escrito statute law
direito eventual contingent right
direito inalienvel inalienable right; indefeasible right
direito lquido e certo unquestionagle right
direito material substantive law
direito objetivo natural law
direito patrimonial asset interest
direito positivo statutory law
direito probatrio law of evidence
direito processual procedural law
direito real sobre bens mveis security interest in assets
direito real in rem right
direito regressivo collection right
direitos adquiridos grandfather's right
direitos alfandegrios (ou aduaneiros) duties
direitos alfandegrios compensatrios countervailing duties
direitos antidumping definitivos definitive duties
direitos antidumping provisrios provisional duties
direitos antidumping antidumping duties
direitos autorais autor's rights
direitos creditrios de exportao export credit rights
direitos creditrios credit rights
direitos de licena hereditrias grandfathered licenses
direitos de participao equity interest
direitos de propriedade proprietary interest
direitos de reteno liens
direitos de reverso caucionados pledged recovery rights
direitos de saque drawing rights
direitos minerrios mining properties
diretiva management strategy
diretor employed director; hired director
diretor administrativo administrative officer
diretor com conflito de interesses interested officer
diretor comercial commercial officer
diretor de rea divisional director
diretor de mesa presiding officer
diretor estatutrio director appointed pursuant to the bylaws
diretor financeiro finance officer
diretor industrial industrial officer
diretor tcnico technical officer
diretor vice-presidente vice chief executive officer
diretor chief officer; executive officer; officer; director
diretor-executivo; diretor-presidente chief executive officer (CEO); managing director; director president; president (reunio)
Diretor-Superintendente managing officer; managing director; director superintendent
Diretoria de Transferncia de Tecnologia technology transfer director
Diretoria do Banco Central Board of Governors. The Board of Governors of the Central Bank of Brazil
diretoria executiva executive committee
diretoria executive; committee; board; board of directors; executive officers; executive board;
executive body; director-officer
diretrizes guidelines
dirigente sindical union leader
dirigente manager
dirimir settle
discagem dial-up
discordante (adj.) dissident; dissenting
discreto discrete; discreet
discricionaridade leeway
discriminao de preos price discrimination
discriminao discrimination
discusso judicial litigation
dispndio capitalizvel capital expenditure
dispensa dismissal; waiver; discharge (pagamento); lay-off
dispensar (vb) to waive; to dismiss; to discharge
disponibilidade do dividendo economic/legal dividend availability
disponibilidades financeiras available cash
disponibilidades available funds; cash availabilities; cash equivalents
disponvel cash
disposio transitria temporary provision
disposio discharge (de resduos); willingness
dispositivos device
disposto a to be willing
disposies transitrias temporary provisions
disposies provisions
dispositivo device; gadget; provision
dissdio coletivo labor dispute; collective bargaining
dissimular to disguise
dissoluo liquidation; winding up
dissolver o contrato to terminate the contract
distinto de separate from
distrao (desvio) misappropriation
distrato de locao termination of rental contract; dissolution of lease
distrato social articles of dissolution
distrato termination; articles of dissolution
distribuio de justia meting (out) of justice
distribuio de lucros profit allocation
distribuio de recursos humanos allocation of human resources
distribuio de resultados dividend distribution
distribuio de trabalhos assignments
distribuio por dependncia distribution to a specific court; petition for distribution to a specific cout
distribuio aftersale (marketing)
distribuidor da justia federal federal court distributor
distribuidor de aes; concessionrio dealer
distribuidor de ttulos underwriter
distribuidor stock dealer; dealer (auto)
distribuidora de ttulos e valores mobilirios securities dealership
distribuidores forenses court distributors
distribuir aes allot shares (to)
distribuir em juzo to distribute to court; bring against; file
distribuir distributes (unidades); allocate (inteiro); apportion
distrito da culpa district where charged or indicted (penal law)
distrito policial precinct
diuturno long-lasting
divergncia conflict; dissensions
divergente divergent; conflicting
diversas vias multiple counterparts
Dvida Ativa da Unio (DAU) Executable Tax Debts; is owed to the federal government and formerly recorded as a
collectible debt, usually after being unpaid for some time, as taxes
dvida ativa outstanding debt; accounts receivable; debt posted as collectible; executable tax debt;
federal collectible debt; federal debts payable
dvida atribuvel attributable debts
dvida de valor adjustable cash debt
dvida elegvel qualified debt
dvida externa foreign debt; external indebtedness
dvida fundada berdgeted debt
dvida garantida purchase money indebtedness
dvida lastreada secured debt
dvida lquida e certa certain and undisputable debt
dvida pecuniria fixed cash debt
dvida solidria joint debt
dvida obligations; debt
dvidas arrears
dvidas ativas e passivas outstanding debts and credits
dvidas de recebimento duvidoso bad debt
dividendo antecipado; dividendo intermedirio interim dividend
dividendo cumulativo cumulative dividend
dividendo fixo fixed dividend
dividendo obrigatrio compulsory dividend
dividendo prioritrio priority dividend
dividendo provisrio interim dividend
dividendo dividend; bonus
dividendos de acesso stapled stocks (LF)
diviso de assuntos internacionais international affairs division (REREX)
diviso de tarefa work breakdown
divisas exchange values
divisibilidade das disposies severability
divulgao de informaes reporting
divulgao; revelao; evidenciao (contab.) disclosure; publicity
divulgar release to the public; to report
dizentes com referring to
do comrcio commercial employee
do conhecimento, informao ou no entender to the best, information and belief of
do que dou f which I hereby certify
doao endowment; bequest; donation; gift
dobradeira manual manual folding machine
documento de confirmao de transao confirmation letter
documento de constituio incorporation document
documento deed
doena profissional occupational disease; occupational injuries
dlar-convnio clearing dollar
dlar ouro dollar with gold clause (a standard for maintaining value of certain foreign insurance
dolo criminal intent; fraudulent intent; malice; willful misconduct; deceit
doloso felonious; fraud; mens rea
domiclio domicile (company); primary residence
domnio equitable ownership (til); full title; ownership; useful title
donatrio donee; recipient
dossi; arquivo file; docket; brief
dotao oramentria appropriation
douta curadoria Guardian Ad Litem
doutrina books of authority; legal writing; doctrine; jurisprudence; authority
doutrinador commentator; jurist
DSR (descanso semanal remunerado) remunerated weekly day off
"dumping " (vender mercadoria abaixo do preo de dumping
duodcimo estimated tax prepayment
dupla cidadania dual citizenship
dupla velocidade motor double speed motor
duplicata a pagar accounts payable (trade)
duplicata a receber accounts receivable (trade)
duplicata trade acceptance bill
duplicidade de pagamento paid twie; double payment; overpayment
duplo fundo (naveg.) bottom plating
duplo grau de jurisdio appealable at 2nd instance
duradouro longlasting
durante a viagem enroute
durante a vigncia de for the term of
durante o prazo de for a term of ___ days
E
e ainda and further
e d outras providncias and makes other provisions
e, para constar in witness whereof
E, por estarem assim justas e contratadas, assinam as witness whereof
E.S.N.P. (e sendo necessrio provar) and if necessary will prove
E.T. (em tempo) postscript
economia de escala scale
economia em crise; declnio slumping economy
economia informal underground economy
economia mista quasi-public
economia outrora enfraquecida once-staggering economy
economia planificada command economy; controlled economy; planned economy
economia popular welfare
economias cessantes loss of earnings
econmico; financeiro equity flow; cash flow
edificaes em construo construction in progress
edital completo public announcement
edital de concorrncia invitation to bid; public notice
edital de convocao (AGO) call notice; summons notice
edital de licitao; concorrncia invitation to bid; call for tender; request for proposal (RFP)
edital public bidding; public notice
editar (vb) (leis) enact
educao (rh) education
efeito devolutivo remanding
efeito suspensivo supersedeas; suspensive effects
efetivao consummation; to be given tenure
efetivar; executar; efetuar; realizar carry out
efetividade (registro); vigncia effectiveness
efetivo actual
eficcia pessoal personal effectiveness
eficcia effectiveness
eficincia efficiency
egrgio illustrations; distinguished
elastrio (fig) concordata
eleitos para um perodo de ___ anos elected for a term of office of ___ years
elemento da rede de pacotes (telecom.) unbundled network elements
elemento de conexo connecting factor
elemento do ativo asset item
elemento do ativo/passivo item
eletroduto (telecom.) conduit
elidir supress
eliminar a inflao to put an end to inflation
eliso de tributos tax avoidance
eliso fiscal tax avoidance
em aditamento a as an addendum to
em alta pullish
em andamento in progress; in process; under way
em atraso in arrears
em baixa bearish
em bases comutativas on an arm's length basis
em bases correntes on a pay-as-you-go basis
em bases puramente comerciais on an arm's length basis
em benefcio de ____ in behalf of ____
em benefcio for use
em cada caso especfico on a case by case basis
em conluio in collusion with
em conseqncia de as a result of
em contraprestao por ... in consideration for (services)
em contratos in every contract
em cumprimento in fulfillment of
em curso in progress; to be under way
em decorrncia de resulting from; as a result of
em epgrafe in caption
em execuo in progress; on the way
em exerccio (adj.) acting; in office (councilmembers); existing officers (directors)
em face de in light of
em favor de to deposit with; made out to (check)
em f pblica under seal
em flagrante in flagrante delicto (in the acto, caught red-handed)
em forma pblica, por instrumento pblico under the seal
em funcionamento (adj.) operating
em harmonia com in a manner consistent with
em litgio (adj.) threatened
em nome de on behalf of; as agent for
em oposio a challenging
em pleno efeito e vigncia in full force and effect
em pleno vigor e efeito in full force and effect
em prejuzo/detrimento at the expense of
em produo on stream
em qualquer outro lugar elsewhere
em regime de competncia on the accrual basis of accounting; accrual method
em seguida; de imediato forthwith
em testemunha da verdade as witness of the truth
em testemunho do que as witness whereof
em todos os seus termos in its entirety
em ltima instncia ultimately
em vigor prevailing legislation; in effect; in force
em virtude de by reason of
embarcador shipper
embargado respondent
embargante movant; defendant
embargo arrematao motion to stay judicial sale
embargo execuo motion to stay execution
embargo sentena motion to modify judgment
embargo de declarao motion to clarify; motion for clarification of judgment; petition for clarification
embargo de divergncia request for resolution of conflict in decision; motion (because of split decision)
embargo de execuo de sentena respite
embargo de terceiro prejudicado third-party defense
embargo infringente motion for en banc rehearing; motion to reverse or annul
embargo infringentes dos julgado request for reconsideration
embargo motion; appeal; plea; injunction
embargos de devedor motion to stay collection; filed by the debtor
embargos de divergncia appeal; divergence appeals
embargos de terceiro prejudicado third-party defense; third-party intervention
embarque de mercadorias shipping of goods
embarque parcelado shipment in installments
embutido embedded
emenda amendments
emendar amend
emendas oramentrias budget amendments
ementa de sentena docket
ementa summary; headnote
eminentes ministros/colegas distinguished brethrens
emisso primria maiden issue
emissor emittent (maker); issuer; drawer
emissora broadcaster
emitente emittent (maker); issuer (notes); drawer
emitir cheque to write a check
emitir papagaio (gria) kite (slang)
emitir to draw against; to issue
emolumento(s) fee(s); due(s)
empate de votos tie vote
empate na votao tie
empate draw; standoff
empatia empathy
empenhante pledgor
empilhadeira downstacker
emplastro patch
empossar (um Ministro) invested in office
empossar (um Ministro) invested in office
empreendimento conjunto joint venture; joint undertaking
empreendimento endeavor; undertaking; engagement
empregado avulso freelance worker
empregado de escritrio white-collar (worker)
empregado estvel employee with tenure
empregado que ganha horas extras non-exempt employee
empregado que no ganha horas extras exempt employee
empregado employee
empregador employer
emprego perodo integral full-time employment; full-time job
empreguismo spoils system
empreitada global full-job contracting
empreitada(o) contract work; contract job
empreiteiras(os) contractors
empresa coligada associate company
empresa comercial exportadora trading company
empresa de auditoria e contabilidade accounting firm
empresa de avaliao corporate appraisers
empresa de capital aberto (ao pblico) open corporation
empresa de capital fechado (ao pblico) closed corporation
empresa de capital fechado closed corporations
empresa de fachada brass plate; shell company
empresa de fundo de quintal cottage industry
empresa de gaveta off-the-shelf company
empresa de operaes financeiras corporate finance operao
empresa de prateleira off-the-shelf company; shell company
empresa de servios pblicos public utility company
empresa em atividade/funcionamento going concern
empresa estadual state company (it is conceivable that there might be a "state state-owned company"!!!)
empresa estatal/pblica government-owned; held company; state company
empresa familiar family-controlled company
empresa fantasma dummy corporation
empresa filiada/associada affiliated company; associated company
empresa fraudulenta bogus firm
empresa holding/controladora holding
empresa jornalstica press and broadcasting company
empresa operadora local (telecom.) local exchange carrier (LEC)
empresa paraestatal; autarquia parastate company; autonomus government entity
empresa receptora do investimento brazilian investment recipient
empresa enterprise; company; corporation; concern
empresarial negotiation (issue); corporate
empresrio businessman
empresas controladas (relevantes) material affiliates
empresas controladoras e coligadas investments in controlled companies
empresas poluidoras polluting companies
empresas prestadoras de servios pblicos utilities
empresas pblicas government-owned companies
emprestar de; levantar emprstimo borrow (to)
emprstimo a descoberto clean overdraft
emprstimo auto-liquidvel defeased loan
emprstimo colateralizado collateralized loan
emprstimo conversvel convertible loan
emprstimo de emergncia standy-by loans
emprstimo de pessoal secondment
emprstimo entre empresas coligadas intercompany loan
emprstimo que gera receitas/resultados performing loan
emprstimo que no gera receitas nonperforming loan
emprstimo sindicalizado syndicated loan
emprstimo loan
emprstimo-ponte bridge loan
encaminhamento de chamada (telecom.) call forwarding
encaminhamento routing
encaminhar uma chamada (telecom.) route a call
encaminhar (vb) to route; to forward; to send; to submit
encargo remuneratrio compensation fee
encargos acessrios ancillary charges
encargos sociais payroll charges
encargos charges
encerramento de atividades discontinuance of activities
encerramento de opes delivery of options
encerrar suas atividades discontinue its activities
encerrar to be closed; conclude (a suit); complete (instruo)
encher os bolsos line their purses
endereo para correspondncia mailing address
endividamento indebtedness
endossante endorser
endossar endorse (to)
endossatrio endorsee
endosso em branco blank endorsement
endosso em preto full endorsement; nominal endorsement; special endorsement
endosso pignoratcio pledge endorsement
endosso sem regresso qualified endorsement; endorsement without resource
endosso endorsement; secondment (proposta em reunio)
endosso-recibo receipt endorsement
enfatizar menos downplay
engenheiro agrnomo agronomist
engenheiro de petrleo engineer specialized in oil
engenheiro mecnico mechanical
engenheiro(a) engineer
enlace link
enquadramento classification
enquadrar to classify; consider; qualify; include; indict, charge; fall under
enquanto parte so long as it is a party to
enquanto permanecerem devidos pending settlement
enriquecimento de funo job enrichment
enriquecimento ilcito unjust enrichment; unlawful enrichment
entender aplicvel consider applicable
entender que to think
entendimentos discussions; constructions
entidade aberta de previdncia privada para fins lucrativos open private pension plan companies operated for profit
entidade de direito pblico interno state-owned company
entidade de previdncia privada private pension fund
entidade governamental instramentality
entidade notificada notified body
entidade sem fins lucrativos nonprofit entity
entidades de caridade fantasmas dummy charities
entrada de recursos inflow
entrada em vigor effectiveness
entrada/sada dimetro diameter inlet/outlet
entrada down payment
entrar em concordata to be placed in receivership
entrar em vigor take effect; to come into force
entre (duas pessoas, etc.) between
entre (trs ou mais) among
entre os.../eles... including those of ...
entre outros including; but not limited to; inter alia
entrega (de recursos) availability
entrega fsica physical delivery
entrega rpida de mensagem swift message
entregar (vb) to surrender; to tender (securities); hand over (imvel)
entreposto aduaneiro bonded warehouse
entreposto industrial industrial warehouse
entreposto warehouse
entresafra off-season; slump period
entrevista de desligamento exit interview
entrevista de sada exit interview
entrevista de seleo selection interview
enunciado n statement
envidar to exert; to exert theis best efforts to; endeavor theis best efforts to
enxugamento downsizing; downscaling
enxugar a economia to streamline the economy
enxugar to turn around an economy
poca at the time
eqidade equity
equilbrio oramentrio budget balancing
equipamento para solda em p powder welding equipment
equipamentos equipment
equiparao salarial salary equation; salary parity; wage parity
equiparar to hold equivalent; equate
equipe de vendas salesforce
equipes de atuao no mercado de derivativos derivatives teams
equipes econmicas economic teams
equivalncia cambial exchange parity
equivalncia patrimonial equity accounting; equity adjustment
equivalente a ... equal to the lesser
erva daninha weed
esboo de partilha draft of distribution
esbulho possessrio; turbao adverse possession; wrongful possession; seizure of illegal possession
escada (gria) straight man
escalo echelon
escalas salariais salaries scales
escamas scale
escndalo do oramento budgetgate
escapar wiggle out of
esclarecemos inicialmente first we would like to explain that
escoamento do material flowing of the material
escoamento outlet
escolaridade education
escopo de fornecimento scope of supply
escopo purview (purview is also the main, enacting clauses of a statute or law)
escoramento (naveg.) support
escria (met.) slag
escria granulada de alto-forno blast-furnace granulated slag
escrevente autorizado authorized clerk
escrevente habilitado qualified clerk
escrevente clerk; court reporter
escritas accounts of a company as a whole; accounting records; entry books
escritrio central head-office
escritura com reserva de domnio escrow
escritura de cesso deed of assignment
escritura de compra e venda deed of purchase and sale
escritura de emisso deed of issue; indenture
escritura de participao shopping share
escritura de propriedade deed of property
escritura de venda bill of sale
escritura pblica de declarao unilateral de vontade public deed of unilateral declaration of will
escritura deed; indenture
escriturao do regime de apurao ascertainment bookkeeping method
escriturao mercantil commercial accounting
escriturao bookkeeping
escriturao/livro contbil accounting book
escriturar to post; keep record
escrivo (Cartrio de Notas, Frum) head clerk; court clerk; notary public
escrivo de polcia police precinct clerk
escuta (em lugares) bug
escuta telefnica wiretapping
esforo consumido input
espao areo air space
espao para assinatura signature panel
espalhado strung across
especial upgraded
especialista; perito em urbanismo urban expert
espcie; natureza character
especificaes de funo job especifications
espectofotometro de absoro atmica atomic absorption spectrophotometer
espectofotometro de emisso tica optical emission spectrophotometer
espectro de radiofreqncia (telecom.) radio spectrum
especulao na baixa bear operation
especulador da baixa bear
especulador na alta bull
espero que I trust that expect (no futuro)
esprito de equipe team spirit
esprito empreendedor entrepreneurship
esplio estate
esquema de circulao flow diagram or street
esquema de manipulao do oramento budget-rigging scheme
esquema de pagamento payment schedule
essencialmente materially
esta lei entra em vigor na data de sua publicao this law takes effect on the date of its publication
estabelecer de comum acordo mutually agree
estabelecer to fix the agenda; witnesseth
estabelecimento de foro laying of venue
estabelecimento de metas goal setting; setting of objectives
estabilidade de empregos employee tenure
estabilidade guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure
(emprego); stability (preos)
estao de tratamento de efluentes wastewater treatment plant
estadia subsistence; living expenses
estado civil marital status
estado da pessoa personal status
estado da tcnica (M&P) prior art concept
estado de defesa state of emergency
estado de direito rule of law
estado de emergncia state of emergency
estado de necessidade flagrant necessity
estado tampo buffer state
estagflao stagflation
estagirio trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK)
estamos providenciando a traduo we are providing for the
estanque (naveg.) waterproof
estar alcanando os mesmos nveis to be closing the gap
estar atrasado to be in arrears
estar defasado to move with a lag
estar disposto a willing
estar em condies to be ready
estar em expanso to be thriving
estar enquadrado to be subsumed within
estatal state-owned company; state-owned entitie
estatstica de pessoal personnel data
estatsticas do desemprego unemployment figures
estatizar to leave the public sector
estatutariamente according to the by-law(s)
estatutrio statutory
estatuto social da empresa corporate by-laws
estatuto social charter; by-laws (S.A.)
estatuto status; statute (UK)
estearato de magnsio (farm.) magnesium stearate
estelionato embezzlement; fraudulent larceny; larcenous fraud
estilos de liderana styles of leadership
estimativa de contingncia contingencies are estimated based on
estimativa de custos cost appraisal
estimular/favorecer investimentos estrangeiros to welcome foreign investments
estmulo inducement; incentive
estipulante grantor
estipular provide for
estivagem stowage
estivar stow (to)
estocar to hoard
estoque de varejo retail inventories
estoque stock in trade; inventory
estoques reguladores buffer stocks
estorno cross-entry; reversal of entry; reversing entry (balano)
estourar a faixa exceed the bracket (to)
estrados de madeira com estrutura de ao wooden frames with steel structure
estrangeiro alien; foreigner
estranhamente oddly
estratgia strategy
estrela; produto estrela star
estrutura (mbito) framework
estrutura de capital capital structure
estrutura organizacional organizational structure
estrutura salarial wage estructure
estufa greenhouse
etapa stage
etiqueta para identificao de fardos tag for bales
evaso de divisas foreign currency drain
evaso fiscal por meios lcitos tax avoidance; tax planning
evaso fiscal tax dodging; tax evasion
evaso ilcita illicit evasion
eventuais (dividendos) any
eventual sporadic; potential; threatened; contingent
eventualmente conceivably; perhaps
evico de direitos eviction of rights; dispossession of rights
evico eviction
evidenciao (contab.) disclosure
evoluir make progress
exao tax claim; tax collection
ex-adverso ex-litigant
exame mdico physical examination
exarar um pedido (vb) lodge a request
exarar issue
exaurimento de prejuzo fiscal to charge off tax losses
exausto (contab.) depletion
exaustivamente extensivelly
exceo (Dir. Proc.) plea; exception
exceo de incompetncia plea of lack of jurisdiction; recusation
exceo de suspeio motion for recusation; disqualification due to bios; motion for recusal/recusation
exceo dilatria dilatory plea
exceo peremptria peremptory plea
exceo; restrio carve-out
excedente de capital capital surplus
exceder overstep
Excelentssimo The Honorable
excepiente (a parte que entra com uma exceo) pleader in an "exceptio"
excepta (a outra parte na exceo) defendant in an "exceptio"
excesso de rudo excessive noise level
excesso de subscrio oversubscription
exceta (exc. de incompet.) defendant; respondent
excipiente (exc. de incompet.) petitioner
excludente de punibilidade qualified privileges
excluir responsabilidade to bar a liability
excluso exclusion
exclusivamente para for te sole purpose of
exclusivamente solely
ex-direito ao provento ex-stock dividend
ex-fbrica ex-plant; ex-works
ex-impostos excluding taxes
ex-ofcio ex-officio
ex-Unio Sovitica former Soviet Union
excusso discussion; foreclosure
excutir garantia to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee
excutir hipoteca to foreclose on a mortgage
excutir to foreclose
execuo execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca);
performance (contrato); enforcement (sentena); specific performance (especfica); tax
foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit enforcement suit
executado judgment debtor; execution debtor
executar (uma cauo) foreclose
executar contrato to perform a contract
executar funes to carry out duties
executar garantia to sue on a guarantee; execute on a guarantee
executar hipoteca to foreclose on a mortgage
executar carry out; enforce; to proceed against (garantias)
executivo fiscal tax execution
executivo executive (business executive); Executive Branch (Poder Executivo); enforceable
executivos; superintendente chief executive office (CEO)
executor de trabalho timekeeper
exemplificadamente including, but not limited to; for example; inter alia
exequatur execution order
exeqente judgment creditor; execution creditor; creditor
exeqibilidade; execuo (sentena) enforcement; enforceability
exeqvel enforceable; practicable; feasible; possible
exercer (atividade) be engaged in
exercer a funo de hold the position of
exercer um cargo to discharge duties
exercer to perform
exerccio de fato e de direito the actual and legal exercise
exerccio financeiro financial year
exerccio fiscal ou social tax, fiscal or corporate year
exerccio fiscal fiscal year; tax year
exerccio social fiscal year; financial year
exigncia demand; requirement
exigibilidade liabilities; demandability
exigido pelo artigo ... required, under article ...
exigir call for
exigvel a curto prazo current liability
exigvel a longo prazo noncurrent liabilities; fixed liabilities; long-term liabilities
exigvel due; liability; payable
eximir exempt (vb); hold harmless from
eximir de responsabilidade give immunity from
eximir de; isentar to hold harmless
existente subsisting; existing
existentes ou futuros both current and future
exonerar (de cargo) to relieve of (post, duties, position)
exordial; pergaminho exordial exordium
exoteria exorym
expanso expansion; boom
expanso de economia boom
expedio (lugar) mailing room
expediente working hours
expedir to dispatch; issue
experincia capabilities
expirao expiration
explcita ou implcita express or implied
explorao exploration; exploitation; prospecting (law); legislative intent (USA)
explorador (aeronaves) operator
explorar uma mina to develop a mine
explorar to overbill; to operate
expor put forth
exposio de motivos legislative intent; statement of justification; preamble (lei)
exposto acima expounded on (above)
expresso da verdade in witness of the truth
expresso monetria currency denomination
expressar em (moeda) establish in
expressos em ... denominated in (US$)
expurgado (de ndice) expurgated
expurgo inflacionrio understated inflation
expurgo expurgation; disregard of effects; write down; of monetary correction
exterior offshore (remittances)
extino com renncia ao direito de ao dismissal with prejudice - when claim cannot be brought again
extino sem renncia ao direito de ao dismissal without prejudice - when claim may be brought again, having been dismissed prior
to trial on the merits
extino extinguishment (sociedade de pessoas); disbandment; termination; dismissal (ao);
discontinuance (caso); abatement of action; extinction (coisas, animais)
extinguir um processo dismissal of action; to dismiss a suit or claim
extinguir dissolve
extinto disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company)
extintores p qumico chemical powder extinguisher
extorno de pagamento refunds
extracontabilmente off-record; off-the-book (adj.)
extraordinrio discretionary (funds)
extrato bancrio consolidado combined statement
extrato bancrio bank statement; to make excerpts
extrato da minuta summary of judgment record
extrato de balano summarized balance sheet
extrato do banco statement of account
extruso em barras de estanho... com cortadeira extrusion in tin bars... with cutter
F
fbrica; usina; instalao industrial plant
fabricao interna internal manufacturing
face a ... as regards the ...
face ao exposto in the light of the above
faculdade permission; "option"
faixa de domnio right of way
faixa salarial salary bracket
faixa band (currency); area; zone; bracket
faixas de alta renda high-income brackets
falncia espontnea voluntary brankruptcy
falncia bankruptcy
falido bankruptcy party
falir go bankrupt
falsidade ideolgica fraudulent misrepresentation; misrepresentation
falsificar os livros/registros to cook the books
falso testemunho perjury
falta de ingresso (em juzo) de parte indispensvel lack of an indispensable party to a suit
falta grave gross negligence; willful misconduct; serious infrigement
falta por doena sickness absence
faranico over-ambitious
fase de instruo (ao judicial) discovery phase; discovery
fase de instruo fact finding phase
fase decisria decision-making stage
fase instrutria evidentiary phase
fase postulatria pleading stage
ftico(a) (adj.) factual
fato anmalo unforeseen fact
fato do prncipe act of state
fato gerador de imposto taxable event
fato gerador generating fact; tax triggering event
fato relevante material fact
fatores de produo inputs
fatura de honorrios fee statement
fatura proforma proforma invoice
fatura; nota fiscal bill of sale; bill; debit note; expense account; invoice; take in (gria); statement
faturado seller
faturamento bruto de servios gross revenue from services
faturamento bruto gross billings; gross receipt
faturamento lquido net billings
faturamento mensal monthly billings
faturamento billings; invoicing; business sales; gross sales (bruto)
faturar invoice (to)
faturizador factor (factoring company)
Fazenda Estadual State Treasury
Fazenda Nacional National Treasury (but Minister of Finance)
fazendrio revenue authorities
fazer com que to procure; to cause to
fazer fortuna make a billing (gria)
fazer gesto to lobby
fazer js to deserve; be entitled; have the right to
fazer negcios doing business
fazer oramento delineate a budget
fazer remisso a to make reference to
fazer seguro take out an insurance for
fazer uma marca passar pela outra passing off of trademarks
fazer valer quaisquer rendimentos recebidos por ___ give effect to any proceeds received by ___
fazer valer quaisquer rendimentos give effect to any proceeds
fazer valer assert one's rights; to enforce; to assert; give effect to
f pblica public credit; full faith and credit; public faith
fechamento de cmbio exchange closing
fechamento de capital delisting of shares
fechamento do mercado close of trading
fechamento stem
fechar cmbio close the exchange (to)
fechar em alta recorde to close at an all-time high
fechar o cmbio to close exchange
feriado forense court recess; court holiday; legal holiday
feriados holidays
frias coletivas blanket vacations
frias forenses court recess
frias proporcionais proportional vacation; pro rate vacation days
frias vencidas unused earned vacation days, those which were due, which you could have taken, supposed
to in fact, but did not
frias vacation
ferir to contravene (law or provision); offend (the merits)
ferragens finish hardware
ferramentas de suporte de deciso decision support tools
ferro fundido (met.) molten iron
fiadeira de anel ring spinner
fiador guarantor; surety
fibras ticas (telecom.) fiber optics
fica facultado is permitted to
fica neste ato estabelecido witnesseth
fica sem efeito becomes null and void
ficando estabelecido que provided that
ficar insolvente to go into receivership
ficar osciosa to stay idle
ficar s no "nada a comentar"... stonewalling
ficha de auditoria summarized report; summary due diligence report
ficha de breve relato summary card
ficha de cadastro company registration form
ficha de dados cadastrais corporate/individual data form
ficha de entrevista de candidatos interview evaluation form
fichas records
ficto notional
fideicomissrio trustee (trust)
fideicomisso trust (testamentary); entailment
fidejussrio (adj.) fidejussory
fidcia trust
fiducirio trustee
fiel cumprimento de full compliance with
fiel cumprimento do contrato full performance of this agreement
fiel depositrio bona-fide depositary; trustee
fiel e exato (cpia) true and correct
fiel execuo true performance
figurinha figurine (according to one client, but I disagree)
fileiras do Congresso ranks
filho dependente dependent child
filho menor minor child
filhos (em testamentos) issue
filhote share remainders; share fractions
filiao vintenria twenty-year entitlement
filiada affiliate company
filial branch
filtro de mangas para gases com ventilador sleeves filter for gases with fan
financiadora finance company
financiamento ao consumidor consumer credit arrangements
financiamento conjunto cofinancing
financiamento de risco non-recourse financing
financiamento direto direct financing
financiamento externo foreign financing
financiamento funding; financing
financiamentos imobilizados financings for acquisition of fixed assets
financiar custos fund costs
financiar fund
financista financier
firma individual sole proprietorship; proprietorship
firma firm name; trade name; company; signature; concern
firme steady; firm
fiscal aduaneiro custom officer
fiscal de alfndega custom officer
fiscal de contabilidade auditor
fiscal tax; fiscal; tax administration office
fiscalizao; vistoria inspection; controlling; supervision; surveyance
fiscalizar to monitor; oversee; superintend
fisco Tax Administration
fixado em established in; set in
fixo mensal (fat.) monthy contingency fee
fixo fixed; standing
flambagem (naveg.) buckling; crippling
flange (naveg.) flange; rim
flexibilidade flexibility
fluxo de caixa; financeiro cash flow
fluxo de pagamentos payment stream
fluxo inflow
fluxograma flow chart; flow diagram
fogo 3 bocas industrial industria 3-burner stove
folha de cotao de moeda rate sheet
folha de pagamento payroll
fonte framework
fontes financeiras source of finance
fora das especificaes not in compliance with
fora de trabalho work force
fora maior force majeure
forex foreign exchange
forma de pagamento conditions of payment
forma e teor of a form and content
forma format
formao (de um Banco) establishment of a bank
formao acadmica background (people of any)
formao de preo composition
formao de quadrilha criminal conspiracy
formao training
formal de partilha apportionment document (probate); distribution order; draft of apportionment; deed of
distribution (imob.)
formalidade de procedimento procedural formality
formalidade fair notice
formalizao (contrato); liquidao fsica; protocolo delivery; formalization
formulrio de registro registration statement
formulrio de solicitao de emprego application form
formulrio form; registration form (o papel a preencher)
formulrios de abertura de conta new account forms
fornecedor(a) supplier
fornecido de outras fontes sourced
forno (met.) furnace
forno a diesel, com panela de fofo diesel ovens with smooth pan
forno bsico insuflado por oxignio (met.) basic oxygen furnace (BOF)
forno de cadinho eltrico electrical crucible oven
forno de reaquecimento (met.) reheating furnace
forno de recozimento (met.) batch-annealing furnace
forno diesel diesel oven
forno eltrico resistivo resistive electrical oven
forno eltrico electrical oven
forno rotativo, basculamento hidrulico rotary oven, hydraulic seesawing
forno-poo (met.) soaking pit
foro exclusivo exclusive jurisdiction
foro jurisdiction; venue; court; annual rent; canon; pension for reseful title
forrado de cobre (met.) (adj.) copper-lined
fortalecer to shore up
fortuna do mar perils of the sea; mishap at sea
Frum competente forum conveniens
Frum incompetente forum non conveniens
Frum courthouse; central courts (Central)
fotolito color separations; color separation negatives
frao ideal notional fraction; undivided interest
franquear a palavra offer the floor to
franquia (seguro) deductible; franchising; agency
fraude fiscal dodging; tax evasion
freezer vertical freezer vertical
fretador (ou afretador) charterer
fretamento do vapor chartering of the vessel
frete martimo sea freight
frete rodovirio nacional highway brazilian freight
frete freight; carriage
fretes a pagar freights payable
F.T.I. (Fornecimento de Tecnologia Industrial) Industrial Technology Supply
friamento bogus (notes, checks, etc.)
fruio; gozo; usufruto enjoyment
fuga de capitais flight capital
fugir do esprito de to depart from the spirit of
fumaa do bom direito (fumus boni iuris) under color of right
funo de linha line function
funo de staff staff function
funo duty; job
funcionamento permanente to operate on a permanent basis
funcionar to operate
funes duties
funcionrio civil servant
funcionrio/servidor pblico civil servant; public official
funcionrios de alto escalo do departamento de oramento high-ranking budget officials
fundado substantiated
fundamentao de uma sentena opinion (em direito processual)
fundamentao grounds
fundamentado substantiated
fundamental essential aspects
fundamento jurdico considerations of the law
fundamento legal legal basis
fundio contnua (met.) continuous casting
fundidora contnua (met.) slab caster
fundo aberto open-end fund
fundo de amortizao sinking fund
fundo de aplicao financeira (FAF) Financial investment fund
fundo de aposentadoria position fund; retirement fund
fundo de comrcio goodwill
fundo de garantia (St. Exch.) guarantee fund
Fundo de Garantia por Tempo de Servio (F.G.T.S) Unemployment Guarantee Fund
fundo de investimento aberto open-ended pooled investment fund
fundo de investimento coletivo; fundo em condomnio collective investment entity
fundo de investimento fechado closed-end investment fund
fundo de renda fixa fixed-income; yield fund; investment fund
fundo de reserva legal legal reserve
fundo de reserva contingency fund
fundo do poo; desprezvel to be on the trash heap
fundo em condomnio collective investment entity
fundo fiscal (157) compulsory income tax investment fund
fundo mtuo mutual fund
fundo perdido unrecoverable amount; and investment where no return is expected; fonds perdus (Black's)
fundo fund
fundos (da casa) back
fundos ainda no disponveis effects not cleared
Fundos da Cmara de Compensao de Nova York New York Clearing House Funds
fundos em condomnio jointly-owned condominium
fundos em dlar ou eurodlar onshore funds; offshore funds
fundos imediatamente disponveis same day funds
fundos limitados de participao closed-end funds
fungibilidade commingling
furadeira manual de coluna column manual driller
furadeira manual de impacto profissional professional impact manual driller
furadeira manual manual driller
furtar-se to shirk
fuso (A+B=C) consolidation; amalgamation
fuso horrio time zone
G
gabarito (imveis) construction standards
gabinete civil secretary for civil affairs
ganha de escala scale economies
ganhos de capital; reserva de lucros capital gains
ganhos monetrios purchasing power gains
ganhos earnings; compensation
garante guarantor; security interest
garantia colateral collateral (para fins de emprstimo)
garantia de cauo guarantee in the form of pledge of ...; guaranteed by the pledge of ...
garantia de desempenho performance bond; performance guarantee
garantia de emprstimo bancrio collateral
garantia de fiel cumprimento performance bond
garantia de gesto management pledge; guarantee of office
garantia de instncia the pledge or posting of bond to guarantee payment of court costs if party bringing suit
should lose the case; cost bond; appeal bond (when the case is appealed)
garantia de primeiro grau first perfected security
garantia de subscrio underwriting
garantia collateral; margin; warranty (St. Exch.); security interest (participao - hipoteca sobre
ativo); guarantees (contratos)
garantia em dinheiro cash collateral
garantia fidejussria personal guarantee
garantia flutuante floating charge
garantia hipotecria mortgage guarantee
garantia para restituio de adiantamento advance payment bond
garantia parcial side collateral
garantia pignoratcia guarantee with pledge of collateral
garantia real secured guarantee; in rem guarantee; collateral
garantia solidria comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm
comprehensive guarantee
garantias de desempenho performance guarantees
garantias operacionais practice safeguards (no exerccio de uma atividade)
garantido (subst.) guaranteed debtor; secured (adj.)
garantidor(a) guarantor
garantir (vb) to post bond (em juzo); to secure (dvida, obrigao)
garimpeiro wildcat prospector; independent miner (Mining Journal)
garrote young bull
gs canalizado gas main (services)
gs de alto forno blast furnance gas
gasto disbursement; expenditure
gera fluxo de capital; vaca leiteira cash cow
gerador - transformador para solda generator/transformer for welding
gerncia participativa participative management
gerncia management
gerenciamento de chamada (telecom.) call management
gerente de conta engagement manager (consultoria de informtica)
gerente geral general manager
gerente procurador proxy manager
gerente manager
gerente-delegado delegate manager
gerente-lder lead manager
germinativa (indstria) seminal; rudimentary; undeveloped; providing a basis for further development
gesto empresarial corporate management
gesto social term of office
gesto tenure
gestor de fundo fund manager
gestor trustee
girar crditos draw credits (to)
giro turnover
gleba plot
global comprehensive
glosa disallowance; reduction
glosar to disallow (a tax deduction)
glutamato de amnia ammonia glutamate
glutamato de potssio potassium glutamate
golpe coup; putsch
gordura vegetal hidrogenada hydrogenated vegetable fat
gozando de boa reputao in good standing
gozar de igualdade com as aes ordinrias shall be afforded the same conditions enjoyed by common shares
gozar de personalidade jurdica to have its own legal identity
gozar use; take advantage of
gozo tranqilo quiet enjoyment
gozo enjoyment; fruition
grade gerencial managerial grid
graduao (lcool) proof
graduao de cargos job grading
grfica print shop
grfico chart
grampeador manual manual stapler
grampeadora a pedal pedal stapler
grampear (telefone) tap
grande massa de clientes critical mass of clients
graneleiro (naveg.) bulk carrier
gratificao ajustada pre-established bonus (employment)
gratificao de balano performance bonus
gratificao; peclio bonus; gratuity; tip; reward
grtis free of charge
gratuitamente free of charge
gratuito free of charge; at no cost; gratuitous
grau de alavancagem financeira leverage ratio
grau de recurso appellate level
grau mximo ceiling
grau mdio de insalubridade average; degree; health hazards
gravame encumbrance; lien; heavy taxes
gravar (vb) to encumber
grave gross
gravidade seriousness
greve strike
grifo nosso emphasis added; emphasis ours
grupo group; cluster; agglomeration
grupos de discusso discussion groups
grupos de tarefa task teams
grupos de trabalho working groups
guarda de livros safekeeping of records
guarda provisria de filhos custody award
guarda-noturna nightwatch security
guardar reciprocidade match
guarita gate house; guard boot
guia de embarque areo airway bill
guia de embarque waybill
guia de exportao (G.E.) export permit; export license
guia de importao (G.I.) import license; import permit
guia de pagamento/recolhimento payment form
guia de servios de garantia warranty service guide
guia voucher; form
guilhotina hidrulica diesel crucible
guilhotina manual manual guillotine
guindaste crane
gusa lquido (met.) hot metal
H
habilitao conjunta joint honors degree
habilitao de crdito (falncia) proof of claim
habilitao de crdito retardatrio late proving of a claim; filing of a claim
habilitao claim; prove; a proof
habilitado (adj.) admitted; in commission; entitled
habilitar accredit (to)
habilitar um crdito em concordata ou falncia to file/prove a claim in a "concordata" (first step; the approval comes later = "aprovar"); to
prove, to make a proof
habilitar-se prove; claim
habite-se local authority certificate of acceptance of occupancy; occupancy permit
habitual customary
harmonizao standardization
haver por bem to find
haveres assets
hedge de mercadorias commodity swap
hedge de taxas de juros interest rate swap
hedge/paridade de moedas currency swap
hedge; operao de cobertura hedge
herana jacente unclaimed inheritance
herana inheritance; estate; legacy
herdeiro necessrio forced heir
herdeiro distributee
hidrxido de potssio industrial industrial potassium hydroxide
hidrxido de potssio potassium hydroxide
hierarquia hierarchy
higiene e limpeza hygiene and cleanliness
hiposuficincia (desvantagem do consumidor) consumer's disadvantage
hipoteca consolidada consolidated mortgage
hipoteca de primeiro grau first-priority mortgage; first-ranking mortgage
hipoteca de segundo grau second mortgage
hipoteca mortgage
hiptese de incidncia event of levy
hiptese assumption; alternative; event
histrico escolar academic transcript
hodierno (adj.) present-day; current
homicdio culposo involuntary manslaughter
homicdio doloso premeditated murder
homicdio homicide
homologao de sentena estrangeira ratification of foreign court decision; recognition and enforcement of foreign court decision;
recognition of foreign judgement
homologao judicial judicial acceptance; ratification
homologao ratification; homologation
homologar to homologate; ratify; confirm
honorrios advocatcios attorneys' fees; fees of counsel; counsel fees
honorrios da diretoria board of directors fees
honorrios periciais expert fees
honorrios fees; honorarium; charges
hora de sobreaviso to be on call
hora em estoque work in process
hora extra "in itinere" overtime while in commuter transportation
hora extra overtime
hora nobre prime time
horrio comercial business hour
horrio de trabalho working hours
horrio de vero daylight saving time (DST)
horas de servio office hours
I
ideal notional
identificao do usurio chamador (telecom.) caller ID
idoneidade credibility; probity; standing; integrim; unimpeachability
idneo (adj.) reputable; sound; unimpeachable; fit; proper; competent; sufficient
igaraps floodlands
ilegitimidade ativa lack of standing to sue
ilegitimidade de parte improper party to a suit
ilegitimidade passiva lack of standing to be sued; illegitimacy as defendant
ilquito unqualified
ilibado faultless
ilcito civil tort
ilidir to refute
iliquidez liquidity shortage
ilquido nonfixed
imagiamento imaging
imbuir-se de zelo razovel exercise reasonable care
imediatamente forthwith; immediately
imitao (M&P) counterfeit
imitir to vest in possession
imobilizao financeira investment
imobilizaes atualizadas accumulated depreciation
imobilizaes tcnicas technical fixed assets
imobilizado intangvel/imaterial intangible assets
imobilizado tcnico tangible assets
imobilizado fixed assets
imveis fsica/interligados adjoining real properties
imvel para residncia principal home
imvel para venda e empreendimento real properties for sale and development
imvel real property; real estate
impasse deadlock; impasse; claim
impedimento impairment; disqualification; inability to act
impedimento legal legal bar; estoppel
impedimento processual (por tolerncia anterior) preclusion; promissory estoppel (por tolerncia anterior)
impenhorvel inalienable
impetrao petition
impetrao de mandado de segurana petition of writ of mandamus
impetrado defendant
impetrante petitioner
impetrar to file for; seek
implantao de sistema de comunicao pessoal (telecom.) build out of PCS services
implantao implementation
implantar to set up; implement
implementar to carry on (its business)
importao de mo de obra bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa
importncia sum
importncia lquida e certa sun certain of money; certain amount of money
imposto ad-valorem value added tax
imposto de exportao export tax
imposto (direitos) de importao import duty
imposto de pessoa fsica personal income tax
imposto de receita martima marine revenue tax
imposto de renda corrigido adjusted tax
imposto de renda pessoa fsica individual income tax
imposto de renda pessoa jurdica corporate income tax
imposto de renda retido na fonte withholding income tax; tax withheld at source
imposto de renda income tax
imposto de transmisso causa mortis estate tax
imposto de transmisso de bens imveis inter-vivos transfer tax
imposto de transmisso real estate transfer tax; transfer tax
imposto do selo stamp duty
imposto pago a maior tax overpayment
imposto pago a menor deficiency
imposto parafiscal social insurance contributions (COFINS)
imposto por estimativa estimated tax
imposto progressivo graduated tax
imposto recolhido a maior tax overwithholding
imposto recolhido a menor tax deficiency
imposto sindical union dues
Imposto sobre Circulao de Mercadorias (ICM) tax on the circulation of goods; exercise duty; sales tax
Imposto sobre Circulao de Mercadorias e Servios
(ICMS)
tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax
(VAT in UK)
imposto sobre consumo excise tax
imposto sobre ganhos de capital capital gains tax
imposto sobre minerais tax on minerals
Imposto sobre Produtos Industrializados (IPI) an exercise tax; tax on manufactured products
Imposto sobre Servios (ISS) tax on services
imposto sobre valor adicionado v. IMPOSTO AD-VALOREM
imposto sobre valor agregado value added tax
imposto nico sobre energia eltrica tax on electricity
imposto nico sobre minerais tax on minerals
imposto duty; tax; revenue
imposto (qualquer tipo exceto imposto de renda); IPI exercise tax
imposto/tributo tax
impostos a recolher taxes payable
impostos a recuperar recoverable taxes
imprensa marrom yellow journalism
impressora matricial matrix printer
imprestabilidade uselessness
improcedncia groundlessness
improcedente groundless; baseless; meritless; irrelevant; dismissed
impronunciado (adj.) acquitted
impugnao motion to deny; opposition; refutation; challenge
impugnante movant
imputao tax credit (system)
imputado (subst.) the accused
in apreo in question
inadequado unsuitable
inadimplemento cruzado cross default; cross-default; reciprocal default
inadimplemento default; breach of contract; failure to perform
inadimplncia; inadimplemento; mora default
inadimplente (adj.) nonaccruing; nonperforming
inadimplir breach
inalterado unimpared
inaudita altera parte (deciso liminar) ex-parte
incabido frivolous
incapacidade de pagamento default
incapacitado disabled
incapaz unfit
incentivar; estimular under incentive; to boost; to promote; to spur
incentivo fiscal tax incentive; tax break
incentivo incentive
incerteza objetiva justiciable controversy
incidncia (impostos); tributao assessment; triggering; levy
incidncia tributria tax assessment
incidente processual a point about procedure
includo found in annex
incluir embrace
incoercitvel not binding
incompetncia de foro frum non conveniens
incondicionado not requiring representation of the victim or the filing of criminal charges by the victim
inconformado dissatisfied (with)
inconformismo dissatisfaction
incorporao (A+B= A ou B) take over; merger
incorporao ao capital; capitalizao capitalization
incorporao de reserva appropriation of reserve
incorporado acquirind company; mergee
incorporador real estate developer; acquiring company; mergor
incorporar to take over
incurso em subject to
indbito tax withheld in error
indeed; in fact alis
indeferimento denial; dismissal
indeferir (vb) to deny; to dismiss; to reject
indeferis to dismiss an action
indenizao devida damage awarded
indenizao pr-fixada liquidated damages
indenizao solicitada claim (insurance)
indenizao compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor);
indenizaes na demisso once-off benefits
indenizado indemnitee
indenizador indemnitor
indenizar (vb) to indemnify; to award damages
independncia dos poderes separation of powers
independentemente notwithstanding
indeterminado (adj.) open-ended; indefinite
indevido improper
indicao suggestion
indicar to nominate; to signal; to call by; to refer to (someone)
indicativo (telex) answerback
ndice de absentesmo rate of absenteeism
ndice das aes ordinrias common stock ratio
ndice de fechamento closing average
ndice de freqncia de acidentes frequency rate of accidents
ndice de liquidez corrente; quociente de liquidez current ratio
ndice de liquidez geral acid-test ratio
ndice de liquidez seco; quociente absoluto de liquidez acid test ratio
ndice de liquidez liquidity ratio; current ratio
ndice de nacionalizao national (brazilian) content
ndice de presena attendance rate
ndice do custo de vida cost of living rate
ndice total de endividamento total debit to equity ratio
ndice index; rate; index number
ndice/quociente de liquidez seco acid test ratio; quick asset ratio
indireto vicarious
indisponibilidade freeze/freezing (of assets)
individual ou coletivamente individually or in the aggregate; jointly or severally
ndole nature
indstria automobilstica automaker
indstria brasileira made in Brasil
indstria de transferncia industry of transfer
industrial industrialist
industrializao industrialization; manufacture
industririo (ou da indstria) industrial employee
indstrias de fundo de quintal cottage industries
induzimento ao suicdio inducement or acessory to suicide
inpcia defective pleading
inepto detective
inrcia; omisso inaction; failure to act
inexecuo nonperformance
inexequibilidade unenforceability
infanticdio infantice
inflao acumulada cumulative inflation
inflao desenfreada runaway inflation
informao confidencial (bolsa) tip
informao disciplinar disciplinary information
informao exclusiva proprietary data
informaes sigilosas confidential information
informaes data
iniciar a votao to proceed to the vote
iniciar um empreendimento embark upon (to)
iniciativa privada private enterprise
informtica computer science; information sciences; information technology; informatics; information
service
infrao; rompimento breach; violation; criminal offense (Dir. Proc.)
infraconstitucional (adj.) (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but
subject to it)
infrator violator
infringir violate
infuso decoction
in natura fresh; as is
ingressar to enter
ingresso/entrada de recursos entry; inflow
inicial (adj.) opening (as in "o statement")
inicial complaint
incio de operaes start-up
inidneo untrue
inimigo capital capital enemy
injria slander
injustificadamente unreasonably
inofensivo benign
inoperante void
inoperosidade invalidity
inovao inovation
inqurito policial police investigation
inquinado (adj.) defiled
inquirio de testemunhas questioning of witnesses
inquirio questioning; hearing
insatisfao dissatisfaction
inscrio estadual state enrollment
inscrio municipal municipal enrollment
inscrio enrollment
inscrito enrolled
inspection certificate issue by the Fire Department alvar de inspeo do Corpo de Bombeiros
inspetor (de bancos) controller
instalao no local roll-out
instalao instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica); collocation
(telecom.)
instalaes de informtica computer facilities
instalaes plant and equipment
instalaes/equipamentos fixtures
instalar a assemblia convene the meeting
instncia nica; foro exclusivo exclusive jurisdiction
instar to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia)
instaurar (processo) to commence an action; to bring an action; to institute an action
instituio credenciada authorized institution
instituio credora lending institution
instituio depositria depositary institution; trustee
instituio filantrpica charity organization
instituio financeira financial institution; house
instituio gestor local administrator
instituio sem fins lucrativos nonprofit institution
instituidor (trust) settlor; grantor
instituto da incopetncia de foro doctrine of forum non conveniens
instituto legal legal doctrine
instituto mdico-legal forensic institute
instituto established rule or principle; order; regulation; precept; institution; doctrine
instruo de dvida elegvel qualified debt instruments; elegible debt instruments
instruo de dvida pblica government debt instruments
instruo de dvida debt instruments
instruo de processo filing of supporting documents; discovery phase; placing documents in evidence
instruo e julgamento perante o juiz ou jri trial
Instruo Normativa normative ruling
instruo processual cognizance phase
instruo programada programmed instruction
instruo sumria opening of pretrial inquest
instruo discovery; filing of supporting documents
instrues permanentes standing instructions
instrues directions
instrudo por supported by (documents) (in court)
instruir (vb) to support; to document
instrumentar (vb) to document
instrumento ordem endorsable instrument
instrumento causal causal instrument
instrumento de crdito commercial paper; credit instrument
instrumento de mandato; procurao power of attorney
instrumento de transferncia de propriedade trust deed
instrumento fiducirio trust deed
instrumento particular de transao private instrument of settlement
instrumento pblico public deed; public instrument
instrutores instructors
insumo(s) input; industrial consumption materials
integrao de balanos consolidated accounts
integrao inclusion; integration
integral wholly-owned subsidiary
integralizadas fully paid (shares)
integralizar to pay up; pay in; pay (capital or shares)
inteligncia de deciso judicial meaning of court decision
intempestivo untimely
intensivo em capital (empresa) capital intensive (at the source)
interao interaction
intercmbio exchange
interconexo (telecom.) interconnection
interdependncia interdependence
interdio disability; interdiction; to place off limits; shutdown (instalaes)
interdito civilly disable; disenfranchised
interessado comprador potential buyer
interessado vendedor potential seller
interessado party of interest; party aggrieved (sometimes)
interesse de agir interest in the (subject of an) action; standing to sue
interesse difuso general public interest
interesse preponderante overriding interest
interesse processual justiciable controversy
interesses comerciais business interests (to have ...)
interino interim (adj.); caretaker
interligao interface
intermediao peddling
intermedirio dealer; middleman; underwriter
interministerial joint ministerial
internacionalmente worlwide basis (on a...)
internamento (cpia nica) entry of one/sole copy into Brazil
internar to bring into Brazil (not to intern)
interpelao court summons; judicial notification
interpor (ao) to file; to enter; to lodge
interpor um recurso to argue an appeal
interpretao construction
interpretado como construed as
interpretar como construed to
interpretar to construe; interpret
inter vivos living (trust, for example)
interrogado party who has already been questioned
interrogando party being questioned
interrogatrio examination
interromper (prescrio) to toll (statute of limitations)
interrupo cut off
intervalo lag basis
interveno de terceiros third-party practice; impleader; vouching-in
interveno no domnio econmico interference with the economic order
interveno intervention
interveniente intervening party; intervenor
interventor administrator; trustee
intimao notice; notification; subpoena (Dir. Proc.); service of process
intimar to notify; summon; call; to subpoena
intimidar to deter (deterrent effect)
inutilizar to mutilate
invalidado; anulado to be annuled
invalidez disability
inventariante; testamenteiro administrator; executor; personal representative; executrix
inventrio inventory; probate
inverso risk investment; shifting
inverso/reinverso investment;/reinvestment
investida (subst.) maneuver; attack; challenge
investidor de grande porte institutional investor
investidor em potencial prospective investor
investidor investor
investidura; posse investiture
investigao diligence
investimento a fundo perdido community support investment
investimento coletivo omnibus accounts
investimento de capital estrangeiro foreign equity investment
investimento de capital equity investment
investimento de risco venture investment; risk investment
investimento em capital capital expenditure
investimento em ttulos equity interest
investimento estrangeiro foreign investment
investimento pesado brute force marketing power
investimento investment
investimentos destinados a venda sales investments
investimentos em controladas investments in controlled companies
I.P.I. (Imposto sobre Produtos Industrializados) Tax on Manufacture Products
irretratvel irreversible
irretratavelmente irreversibly
irrevogvel irrevocable; firm
isca bait and switch
iseno de impostos por um certo prazo tax holiday
iseno fiscal tax exemption
isento de direitos alfandegrios dutyfree
isento de tributao nonassessable; tax-exempt; tax-free
isoleucina (farm.) isoleucine
item monetrio monetary item
J
jabacul payola
jazimento deposit
jogos de gerncia management games
jornada de percurso commuter transportation
jornada de trabalho working hours
jornal especializado trade paper
jornal interno house organ
judicante (poder de deciso) adjudicatory
judicatura da rainha queen's bench
judicial (adj.) judicial
juiz classista employer advocate
juiz de direito law judge
juiz de instruo arraigning judge
juiz de inventrio ou tutela de menores surrogate
juiz de paz justice of the peace
juiz de primeira instncia lower court judge
juiz de segunda instncia appellate court judge
juiz de terceira instncia supreme court judge
juiz deprecado court recipient of a letter rogatory
juiz deprecante the judge who issues a precatory letter
juiz relator reporting judge
juiz singular a judge who hears a case by himself, not as part of a panel (turma)
juiz judge
juzo arbitral arbitration court; arbitration tribunal
juzo de primeira instncia trial court
juzo distrital federal dos Estados Unidos U.S. District Court
juzo distrital; vara district court
juzo court
julgamento revelia default judgment; judgment by default; judgment in absentia
julgamento pelo tribunal do juri trial by jury
julgamento sumrio summary trial
julgamento trial; hearing
julgar adequado deem appropriate
julgar extinta to dismiss
julgar improcedente consider invalid; to dismiss (a court case)
julgar procedente to consider it has with grounds
julgar subsistente to uphold
jumbo (gr.) care package
junta comercial commercial registry; trade board
junta de conciliao e julgamento board of conciliation and judgment
Junta de origem Board of origin
junta eleitoral electoral board
junta board
juntada de documentos filing of documents; attachment of documents
jurar to confirm (an affidavit) by oath or affirmation
jurdico legal
jurisdio preventa original jurisdiction
jurisdio venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or
international competence; competence of court; foreign jurisdiction; concurrent jurisdiction;
exclusive jurisdiction; conflict of jurisdiction; substantive jurisdiction; to assume
jurisdiction; to exercise jurisdiction
jurisprudncia case law; former court decisions
juros acumulados/vencidos accrued interest
juros atrasados due interests; interest in arrears; past interests
juros compensatrios compensatory interest
juros compostos; juros sobre juros; anatocismo compound interest
juros de mora/moratrios interest on arrears; default interest; late payment fine
juros diferidos accrued interests
juros em atraso interest arrearages
juros legais interest at legal rate
juros moratrios interest in arrears; penal interest
juros ps-fixados; juros pr-fixados interest at floating rates; interest at fixed rates
juros reais effective rate of interest
juros rotativos revolving interest
juros sobre juros compound interest
juros tabelados fixed interest rate
juros vencidos postecipados interest in arrears
juros vencidos accrued interest; earned interest
juros; participao interest
js enjoyment; right (to enjoy)
justa causa good cause; just cause
justia comum courts of law; regular courts
justia estadual state courts
justia federal federal courts
justificado (adj.) excusable
justificar account for (to)
justo reasonable; just; fair
justos e contratados in witness whereof
L
laminadora de encruamento (met.) temper mill
laminadora de placas (met.) slabbing mill
laminadora de tiras a quente (met.) hot-strip mill
laminadora para desbaste laminator for thinning
laminadora redutora (met.) reducing mill
laminar (met.) to roll
lana de oxignio (met.) oxygen lance
lanador de opo de venda put option writer
lanador writer
lanamento como despesa expensing
lanamento contbil accounting entry
lanamento de impostos tax assessment
lanamento de ofcio voluntary assessment; tax assessment; official assessment
lanamento entry (contab.); flotation (of shares)
lanamentos de crdito credit entries
lanamento por homologao entries that must be recognized by tax authorities
lanar como despesa (juros) to expense
lanar no mercado introduce in the market (to)
lanar um imposto levy a tax
lanar uma nova emisso de ttulos to float a new issue
lanar uma nova emisso to float an issue
lanar to levy (taxes); to assets; levies (tributos)
largura da faixa de freqncia (telecom.) bandwidth
lastreado pegged
lastro spread; basis
laudmio laudemium; acknowledgement money
laudo arbitral arbitration award; award
laudo de avaliao appraisal report; valuation report
laudo pericial expert report
laudo award
lava jato jet wash
lavagem to launder money ($); washing
lavvel (adj.) water removable
lavra mining
lavrar to draft; draw up
lavratura (ata) drawing up
leasing financeiro capital leasing; capital lease
legado devise; legacy
legal (adj.) statutory; legal
legal lawful - substance of law (more ethical)
legal legal - form of law
legalidade validity
legvel legible
legislao aduaneira custom regulations
legislao laws and regulations
legtima defesa (Dir. Penal) legitimate self-defense
legitimidade das partes (contencioso) standing to sue
legitimidade de parte ligitimacy (litigation); fairness
legitimidade fairness; legitimacy
legitimidade legitimacy
legtimo proprietrio beneficial owner; lawful owner
legtimo proprietrio lawfull owner
lei adjetiva e substantiva procedural and substantive law
lei coativa statutory provision of a public nature
lei complementar quasi-constitutional law; complementary law; complementing law
lei consuetudinria common law
lei de contravenes penais criminal offense code; criminal liability law
lei de pavilho law of ensign (ship's flag)
lei de represso ao abuso econmico e defesa da antitrust law
lei de zoneamento zone in law
lei extravagante uncodified law
lei formal procedural law
lei fundamental (ou maior) the Constitution
lei material substantive law
lei mnima law 9295/96 - regulates article 21 of constitution (telecommunications)
lei orgnica municipal charter; organic law (states and nations); organic act (municipalities)
lei processual procedural law
lei substantiva substantive law
lei uniforme de Genebra Geneva uniform code
lei law; act; statute (USA)
leilo auction
leis orgnicas constitucionais bill of rights; fundamental laws
leitor de linha line reader
leso corporal bodily injury
leso por esforos repetitivos injuries due to repeated movements
leso por movimentos repetidos repetitive stress
leso injury
letra a prazo time bill
letra de cmbio bill(s) of exchange
letra de favor; "papagaio" accomodation note
letra hipotecria mortgage bill
letra imobiliria real estate bill
letra(s) draft; bill(s)
levantamento da titularidade title search
levantamento de depsito deposit release
levantamento survey; withdrawal (of a money from a bank account)
levantar emprstimo borrow (to)
levantar financiamentos no contabilizveis arrange off balance sheet financing
levantar penhora to release attachment
leve dois e pague um B2GO (Buy Two, Get One)
libelo (Dir. Proc. Penal) Prosecutor's Opening Statement
liberao de crdito credit release
liberao de garantia security return
liberao; desregulamentao deregulation
liberalidade indulgence; forbearance; concession
liberar to release; to disburse; to deregulate; to lift (mortgage; pledge)
liberdade vigiada restricted liberty
licena de explorao exploration permit
licena de exportao exploration permit; export license
licena de funcionamento (CETESB) operating license; operating permit
licena de instalao (CETESB) installation permit
licena de uso de marca (LUM) trademark license use
Licena de Uso e Funcionamento (LUF) license to operate
licena mdica medical leave
licena no remunerada leave without pay
licena para operao de PCS (telecom.) PCS licenses
licena para voltar ao local de origem home leave
licena por luto ou doena grave compassionate leave
licena-maternidade maternity leave
licena-prmio leave
licenciado licensed; licensee
licenciante licensor
licitao bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de
preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite)
licitante bidder
lcito lawful; proper
licor de glutamato de potssio potassium glutamate liquor
licor de glutamato monossdico monosodium glutamate liquor
lide secundria related proceeding
lide; questo dispute, suit
lder de grupo group leader
lder lead manager (bank); leader
liderana situacional situational leadership
liderana leadership
liderana/vantagem competitiva competitive edge
ldimo authentic
liga mundial world league
ligeira expanso upturn (modest)
ligoteira ... (para solda recuperada) ingot mold (for recovered welding)
liminar injunction; motion in limine; temporary restraining order; initial decision
liminarmente ex parte (preliminary) injunction
limitao de responsabilidade hedging
limite de mercado market boundary
limite mximo cap; ceiling; upper limit
limite operacional position limit (St. Exch.)
linde limit
linear (amortizao linear) straight-line depreciation
lingotamento (met.) ingot teeming
lingote de ouro bullion
linha de centro (naveg.) center line
linha de crdito de dinheiro novo new money facility
linha de crdito de exportao export facility
linha de crdito eletiva elective facility
linha de crdito indexada indexed loan facility
linha de crdito inter-bancria inter-bank facility
linha de crdito para fins de crescimento growth facility
linha de crdito para saques descobertos overdraft facility
linha de crdito credit facility; credit line; line of credit
linha de montagem assembly line
linhas telefnicas sequenciais sequential telephonic lines
liquidao a termo term/forward settlement
liquidao antecipada early liquidation
liquidao da sentena calculation of the award
liquidao de avaria adjustment average
liquidao de contas adjustment
liquidao de contratos settlement of contracts
liquidao de sentena award calculation; calculation of award; calculation of the correspondent
liquidao financeira settlement
liquidao fsica delivery
liquidao interpraas intermarket settlement
liquidao judicial winding up by the court
liquidao por artigos (ou artigos de liquidao) phase involving review of the unestablished portion of a judgment, in order to determine
what amount would be the appropriate award on each item claimed. This occurs during the
execution phase; proof for calculation of the award
liquidao winding-up; settlement (St. Exch.); run-off (seguros)
liquidaes futuras (em Contrato de Opo) assumed settlements
liquidante liquidator
liquidar (securities) settle
liquidar o saldo (ou a conta) settle the balance (to)
liquidez liquidity
lquido de imposto net of tax; post tax; after tax
lquido e certo correct; established; clear legal; net and certain
lquido fixed
lista de decises docket
lista de embalagem packing list
lista de pendncia punch list
lista de pessoas da empresa envolvidas no caso working party list
lista de subscrio de acionistas list of subscription of the shareholders
lista de verificao checking list
lista telefnica (telecom.) directory
lista roster
listagem listing
lisura guilelessness; good faith
litgio litigation
litisconsrcio facultativo permissive joinder; voluntary associate in suit
litisconsrcio necessrio compulsory joinder
litisconsorte ativo coplaintiff; associate of plaintiff in suit
litisconsorte passivo codefendant; associate of defendant
litisconsorte impleaded party; co-defendant
litisdenunciada co-third-party defendant
litispendncia lis (alibi) pendens
livre docente associate professor
livre e desembaraado free and clear
livre empresa free enterprise
livro comercial business record
livro contbil accounting book
livro de doutrina book of authority
livro de presena attendance book
livro de registro de aes nominativas registered share register
livro de transferncia de aes share transfer book
livro razo ledger
livro-dirio ledger
livros e registros books and records
lixadeira manual manual sander
lixo garbage dump
locao de mo-de-obra contracting of labor
locao lease; letting
locador lessor; rentier
locadora lessor; landlord
local de trabalho job site; work premises; work site; on de job accidents
locar to hire
locatrio(a) renter; tenant; lessee
locomoo secondment
locomotiva engine (pulling the economy); economic power; economic engine (the Economist); motor
that drives
locomotivo driving force
locupletao profiteering
locupletar-se to profiteer; to embezzle; unjust enrichment
logotipo graphic display; logo
lograr demonstrar manage to prove
lograr attain
loja de convenincia convenience store
loja franca duty-free shop
longa metragem long rum film
longitudinal (naveg.) fore and aft
lote fracionrio odd lot
lote padro normal trading unit; round lot
loteamento land subdivision; real estate development
loteria de prmios promotional games
loteria sweepstakes
lucratividade earning power; profitability
lucrativo (adj.) profitable
lucro acumulado accrued profit
lucro antes da contribuio social e imposto de renda profits before income tax and social contribution
lucro antes das participaes dos acionistas minoritrios profit as per minority shareholder interests
lucro antes do imposto de renda profit before income tax
lucro arbitrado tax authorities' determination of profits
lucro bruto contribution margin; gross profits
lucro cessante loss of profits; loss of business income; loss of earnings
lucro da explorao trading profit; operating surplus
lucro de atividade activity profit
lucro de explorao/atividade activity profit; working profit
lucro do exerccio accrued at year-end
lucro em suspenso retained earnings
lucro estimado presumed profits
lucro fiscal taxable income
lucro lquido ajustado adjusted net profit
lucro lquido aps os impostos net income after taxes
lucro lquido do exerccio net profit at year-end
lucro lquido sobre patrimnio lquido return on investment (ROI)
lucro lquido net profit
lucro operacional antes dos efeitos inflacionrios operating profit before adjustment for inflation
lucro operacional sobre o ativo total return on assets (ROA)
lucro operacional business profit
lucro patrimonial equity profit
lucro por ao (LPA) earning per share
lucro presumido presumed profit
lucro real taxable profit; pretax profits; book taxable income
lucro retido earned income
lucro tributvel taxable profit
lucro(s) profits; gains; returns; earnings
lucros acumulados accrued profits
lucros apurados ascertained
lucros de explorao activity profits
lucros suspensos retained earnings
ludibriante misleading
luvas key money
M
m reputao bad name
maarico de oxignio oxygen blowtorch
m-f bad faith; malicious mischief
maior abertura comercial free trade
maioria esmagadora overwhelming majority
maioria relativa plurality vote
mais-valia surplus value
mala direta direct mailing
mal-administrada mismanaged
malefcio ill effect
malote pouch
mandado (do diretor) the director shall serve
mandado de busca search warrant
mandado de citao writ of summons; order for service of process
mandado de injuno writ of injunction
mandado de intimao notification order
mandado de manuteno de posse writ of possession
mandado de priso arrest order; warrant of arrest
mandado de representao power of attorney
mandado de segurana writ of mandamus; writ of security
mandado judicial court order; writ
mandado mandamus
mandante mandator
mandar processar a concordata to order the concordata petition to be processed
mandatrio; outorgado; procurador ad negotia attorney-in-fact; mandatary; proxy; proxy-holder
mandato gesto term of office
mandato judicial judicial power of attorney
mandato mercantil commercial power of attorney; commercial power of mandate; commercial mandate
mandato mandate; tenure; term of office; power of attorney
manifestao rplica rejoinder; reply (autor); answer (ru); defendant's rejoinder
manifestao de vontade/volitiva manifestation of intent
manifestar voiced professed; to voice (an opinion)
manifesto de mina mine manifest
manipulao dos preos price rigging
manipulador de linha line handler
manso (adj.) uncontested
manter (uma sentena) to uphold; affirm; substain
manter deciso to uphold decision
manter sob custdia hold on deposit
manter hold
manual de descrio de cargos job description manual
manual de imposto de renda tax guide
manual de pessoal personnel manual
manual do empregado employee manual
manual manual
manuteno (sentena) upholding; upkeep
manuteno maintenance
mo-de-obra no qualificada unskilled labor
mo-de-obra qualificada skilled labor
mo-de-obra semi-especializada semi-skilled labor
mo-de-obra manpower; workforce; human resources; labor
mapa de presena (acionistas) shareholder's list
mapa de riscos ambientais risk assessment
mquina de escrever typing machine
mquina de transmisso facsmile facsimile transmitter
mquina para arquear caixas box arching machine
mquina para cortar barras (esta parada) bar cutting machine (stopped)
mquinas caa-nqueis e vdeo-jogos slot and video game machines
marca de fbrica brand name
marca de fantasia fantasy mark; fanciful mark (not fatasy mark)
marca descritiva descriptive mark
marca evocativa evocative mark
marca figurativa device mark; logo
marca genrica house mark
marca mista word and device mark; combination mark
marca nominativa word mark
marca notria well-known mark
marca registrada trademark
marca trademark; trade name
marca (de produtos) brand
marcar set; schedule
margem bruta gross margin
margem de garantia margin
margem de lucro mdia cumulativa cumulative average profit margin
margem margin; yield; spread
marqueteiros marketers
massa falida bankrupt estate
mata atlntica Atlantic forest vegion (N. Geographic)
matria de fato statement of the facts; facts of the case; factual metters
matria prima raw materials
material udio-visual visual aids
material de gasto consumables
material fora das especificaes off-grade material
matrcula enrollment; registration (aeronave); record (imvel)
matriz parent; parent company; headquarters
meao curtesy; moiety
mdia anual annual average
mdia no fechamento closing average
mediador mediator
mediadores mediators
mediante exigncia ondemand
mediante protocolo against receipt
mediante solicitao vista (se se tratar de pagto.) on demand
medicina legal forensic medicine
medicina no trabalho industrial medicine
medida (jurdica) relief
medida cautelar writ of prevention; provisional measure; guarantee measure; preliminary injunction
medida cominatria injunctive relief
medida correlata permanent injunction (se aparecer junto com "injunction")
medida de salvaguarda protective order
medida declaratria declaratory remedy; declaratory relief
medida judicial de reparao remedy
medida judicial legal process; relief
medida liminar preliminary injunction; temporary restraining order; restraining order
medida provisria provisional measure
medidas compensatrias countervailing measures
medidas de represso a violaes da ordem econmica antitrust measures
medidas no ortodoxas, de impacto unusual steps
medidor de ph ph measurer
meio de pagamento means of payment
meio-circulante circulating medium; medium of exchange; monetary medium; money supply
meios de prova evidence-finding procedures
meirinho; oficial de justia court official
melhor esforo best-effort underwriting
melhora significativa na economia dramatic economic improvement
melhorar; nova verso (software) upgrade
melhores cotaes de preo most favourable pricing
melhoria improvement; amelioration; enhancement (de crdito)
melhorias no imvel arrendado leasehold improvements
membro do conselho administrativo member of the administrative council
membros efetivos (conselhos) sitting members
memorando de entendimento heads of agreement
memorando de inteno memorandum of intent
memria de clculo calculation chart
memorial a menor underpayment
memorial descritivo specifications
memorial brief
memrias de clculo rescisrio severance pay calculation record
mencionar make reference to
mercado a prazo forward market
mercado a termo de algodo cotton futures
mercado a termo de cmbio exchange forward market
mercado a termo forward market; futures market
mercado vista cash; cash spot market
mercado abastecedor provision market
mercado comprador outlet; buying market
mercado consumidor consumer market
mercado de aes stock market
mercado de balco over-the-counter market
mercado de capitais/ttulos bond market; capital market
mercado de derivados derivatives
mercado de futuros futures market
mercado de matrias primas commodity market
mercado de operao de longa distncia (telecom.) toll market
mercado de reposio aftermarket
mercado de servios interurbanos (telecom.) toll market
mercado de ttulos bond market
mercado de trabalho labor market
mercado em expanso booming market
mercado externo foreign market
mercado financeiro money market
mercado fsico commodities market
mercado frouxo dull market
mercado inativo dull market
Mercado Interbancrio de Eurodlares de Londres London interbank eurodollar/eurocurrency market
mercado interno domestic industry; domestic market; national market
mercado paralelo black market; unnoficial market
mercado promissor encouraging market
mercado relevante relevant market
mercado vendedor selling market
mercado market
mercadoria tributada levied goods
mercadoria tributvel dutiable goods
mercadorias goods; commodities
mercados internacionais international business
merchandising product placement
mrito merit
ms civil calendar month
ms de competncia accrual month
mesa corredia (met.) conveyor table
mesa de ao steel table
mesa de compensado polywood table
mesa diretora presiding officer
mesa tampo de frmica formic barrelhead table
mesma base same basis
mestre de fbrica foreman
mesurice servility
metalrgico metal worker
metas goals; objectives
meteorolgico weather
mtodo de anuidade annuity method
mtodo de depreciao dos juros compostos compound interest method of depreciation
mtodo de equivalncia patrimonial equity accounting method
mtodo de escalonamento de cargos job ranking method
mtodo de imerso (met.) hot-dip method
mtodo de payback payoff method
mtodo de valor presente lquido net present-value method
mtodo seqencial de desvalorizao/depreciao straight-line method of depreciation
microscpio de preciso precision microscope
militar to practice
minrio enriquecido (met.) ore concentrate
mnimo pago antes de colocar ao venda stop-loss order
Ministrio da Cincia e Tecnologia Ministry of Science and Technology
Ministrio da Economia, Fazenda e Planejamento Ministry of Economy, Treasury and Planning
Ministrio da Fazenda Ministry of Finance/Federal Revenue Office
Ministrio das Relaes Exteriores Ministry of Foreign Affairs
Ministrio do Exrcito Ministry of the Army
Ministrio Extraordinrio para Assuntos Fundirios Extraordinary Ministry for Land Administration Affairs
Ministrio Pblico Government Attorney's Office; Public Attorney's Office; Public Prosecutor Office
Ministrio ministry
Ministro da Fazenda Finance Minister
Ministro de Sade Surgeon General (USA)
Ministro do Supremo Tribunal Federal Justice of the Federal Supreme Court; Supreme Court Justice
Ministro minister
Ministro-Presidente do Supremo Tribunal Federal Chief Justice of the Federal Supreme Court
Ministros de Estado government ministers
minuta draft
misso diplomtica diplomatic mission
mobilirio personal assets
mobilidade de pessoal personnel mobility
mobilidade interna internal mobility
mobilizar capital to tie up capital
moo motion
modelo de assinatura specimen signature
modelo de garantia form of guarantee
modelo til utility model
modem com linha de escada dial-in modem
modificao da lei changes in law
modificao modification
moeda (leilo) scrip
moeda constante constant currency
moeda de capacidade aquisitiva constante; moeda forte hard currency
moeda de privatizao scrip
moeda divisionria legal tender
moeda estrangeira foreign currency
moeda forte hard currency
moeda histrica historical cost
moeda inconversvel convertible currency
moeda nacional domestic currency
moeda podre highly devalued federal government debt
moeda sonante hard cash
molde para cuias de zn e guilhotina manual p/ barras mold for zn calabash gourd and manual guillotine for bars
moldes para anodos molds for anodes
molstia profissional professional disease; occupational disease
momento tining
montadora automobile industry; automaker
montagem de mquinas to assemble machine
mora default; arrears
moral phychological effect (efeito moral)
morango strawberry
moratria unilateral blanket moratorium
moratria default fine
moratria moratorium; standstill
mordomias perks
morosidade; marasmo no setor imobilirio slack in housing
mossa (naveg.) dent
motivao motivation
moto-bomba moto-pump
moto-esmeril de coluna moto-esmery
mveis embutidos built-ins
mover uma ao to bring an action against
movido a gs gas-fired
movimentao; manejo account activity; handling; transaction
movimentar to make withdrawals; use; manage (an account for another); to transact; to operate
movimento de recursos turnover of funds
movimento dirio contbil daily turnover
movimento financeiro da sociedade financial turnover of a company
muambeiro shuttle trader
mudana de nome chain of title (patents)
mudana de produto product changeover
mudana de sede change in address of the corporate headquarters
mudana organizacional organizational change
mudar to shift
mufla muffle
muita satisfao it is a distinct pleasure
muito menos let alone
multa compensatria compensatory fine
multa contratual pr-fixada liquidated damages
multa contratual liquidated damages; contractual penalty
multa de atraso late fine
multa de ofcio voluntary penalty; ex-officio fine
multa no compensatria pecuniary fine
multa normativa por pertinent fine due to
multa pecuniria monetary penalty
multa penal punitive fine
multa punitiva punitive fine
multa fine; penalty; punitive damages
multas exemplares exemplary damages
multas por infraes fiscais tax fines
multi-facetado many-sided
municipal local (s vezes)
msica ambiente background music
mutao (contab.) change
mutaes patrimoniais equity changes
mtua de magistrados magistrates pension funds
mutuante creditor; lender
muturio borrower
mtuo loan
N
na espcie in this case
na fbrica ex factory
na forma de artigos on articulated pleading
na hiptese de in the event the
na melhor forma de direito in the best terms of the law; in the due form of the law
na mina ex mine
na plantao ex plantation
na posse do imvel will be vested in the property
na proporo das aes ratably to the shares
na qualidade de sucessora por incorporao as successor by incorporation
na usina ex mill
nada consta nothing or record
no aplicvel not applicable; inapplicable
no cabido; incabido frivolous
no circulante non-current
no consta dos autos it does not show on the records
no conveniente undesirable
no de nossa competncia to have no power to act
no exigvel evergreen
no provimento denial
no realizvel (adj.) nonaccruing; nonperforming
no se aplica inapplicable
no tecido nonwovens
no-interferncia non-disturbance
nas reas de (contab., auditoria) in the fields of
nas clusulas contratuais in the contractual relationship
natureza kind
natureza da operao classification of the transaction
natureza do(s) documento(s) kind of document(s)
natureza jurdica legal nature; legal classification
navio (M/S) M/S (motor ship)
navio com carga lquida (M/T) M/T (motor tanker)
navio com carga seca (M/V) M/V (motor vessel)
navio de carga geral liner
navio graneleiro bulk carrier
navio mercante (naveg.) cargo ship
navio para minrios e petrleo (o/o) o/o (ore/oil carrier)
navio para transporte de veculos roll on/roll off
navio-tanque tanker
necessrio ou conveniente necessary of advisable
necessidade de consecuo de objetivos need of achievement
necessidades de treinamento training needs
negar regncia fail to uphold
negar withhold (consent)
negativa de opinio disclaimer of opinion; adverse opinion
negativa de vigncia denial of effectiveness
negligncia grave gross negligence
negligncia negligence
negligenciar atribuies to be derelict in one's duties
negligente (adj.) derelict
negociao coletiva collective bargaining
negociao de dvida debt workout
negociao justa fair dealing
negociao negotiation; trading; bargaining
negociar aes to trade in stock
negociar to transact; negotiate
negcio a prazo time transaction
negcio casado back-to-back operation
negcio em bases cumulativas arm's length transaction
negcio simulado sham transaction
negcio simultneo back-to-back transaction
negcio transaction; deal
negcios em desenvolvimento work in progress
negcios ilcitos crooked business
negcios business dealings
negrito bold type
negro de fumo carbon black
nexo de causalidade chain of causation
nicho de mercado market niche
nvel educacional educational level
nvel seniority
no armazm de atracao ex dock
no armazm ex warehouse
no caso de effective for
no entanto yet
no estado em que se encontra as is
no futuro; mais cedo ou mais tarde eventually
no limite do necessrio on/an "as-needed" basis
no mrito on the merits of the case
no qual in
no valor de worth
nome comercial registered name; trade name
nome vulgar common name
nomeao autoria third-party practice
nomeao appointment
nomear to appoint
nomenclatura brasileira de mercadorias (NBM) Foreign Trade Tariff; Brazilian Customs Tariff
nomenclatura de mercadorias foreign trade classification
nominativa word mark
norma ambiental environmental standard
norma de contabilidade accounting standard; accounting principle; fundamental accounting concepts
norma de direito material rule absolute
norma legal principle; norm
norma programtica general rule of law
norma pblica public policy
norma rule
normas de pessoal personnel norms
nos melhores termos da lei in the best terms of the law
nos seguintes termos subject to the following
nos termos da legislao ordinria (at) common law
nos termos da lei by operation of law
nos termos de (artigo/clusula) under
nota autorizada para divulgao na imprensa press release
nota bancria bank note
nota colateralizada collateralized floating rate note
nota de cobertura cover note
nota de consignao consignment note
nota de dinheiro bill
nota de venda sales ticket
nota explicativa (contab.) note; footnote; explanatory note (bal.)
nota fiscal invoice; bill; combined invoice and bill of lading
nota garantida a juros flutuantes collateralized floating rate note
nota promissria com cupom fixo fixed rate note
nota promissria promissory note (PN); commercial paper
notrio pblico notary public
notas explicativas s demonstraes contbeis explanatory notes to the accounting statements
notcia de converso conversion notice
notcia release
notificao cartorria notice via registry office
notificao civil preliminary judicial notice
notificao de saque notice of withdrawal; notice of drawing
notificao judicial summons; court notice
notificao notice; process
notificar, no mnimo com ___ dias de antecedncia to give not less than ___ days' prior notice to
novao novation; renewal
novos fundos fresh funds
nua propriedade bare ownership; beneficial ownership
ncleo core
nula e sem efeito null and void
nulidade defeasance; annulment; voidability; to be considered null and void; procedural error
nulo, sem valor null and void
nmero de ordem running number
nmero de processo index number
O
o acima exposto to foregoing
o acusado (the) accused (penal)
o comprador paga pela mercadoria e pelo frete (C. and F.) C. and F. (Cost and Freight)
o disposto acima the foregoing
o juiz deu-se por suspeito para examinar o caso the judge has recused himself from the case
o pedido foi indeferido the application was refused
o que contraria uma questo de direito perverse verdict
o que for maior to greater of
o voto foi declarado nulo the vote was declared invalid
o x da questo the gist of the matter
objetivar with a view to; intended to; seeking to
objetivo objective
objetivos a curto prazo short range objectives
objetivos a longo prazo long range objectives
objeto deste contrato contemplated by this agreement
objeto e p purpose and status
objeto social corporate objective; corporate purpose
objeto object; purview (social); subject matter (contrato); purpose
oblao oblatio
obras de adequao fit-out
obrigao contratual contract obligation
obrigao de fazer affirmative covenant
obrigao de no fazer negative covenant
obrigao garantida secured bond
obrigao vlida binding obligation
obrigao liability; bond; obligation; security
obrigaes com coupon (de debntures) coupon bonds
obrigaes de colocao pblica a taxas de juros flutuantes publicly issued floating rate notes
obrigaes de fazer positive covenants
obrigaes de no fazer negative covenants
obrigaes de S.A. (debntures no Brasil) corporate bonds
obrigaes diversas sundry obligations
obrigaes do tesouro treasure bonds
obrigaes fiscais tax liabilities
Obrigaes Reajustveis do Tesouro Nacional (ORTN) readjustable national treasury bonds
obrigaes remuneradas interest bearing obligations
obrigaes trabalhistas e sociais labor and social security obligations
obrigaes vencidas arrears
obrigaes dues; covenants
obrigada obligor
obrigar to be binding upon; bind
obrigar-se (a) to agree; undertake; to covenant
obrigatoriedade obligation to
obrigatrio (adj.) binding; mandatory; compulsory
observaes remarks; observations
observado o desgaste natural normal wear and tear excepted
observados(as) contudo while complying with
observar; respeitar to comply with
obstar bar
obteno (seguros) procurement
obter indenizao recover damages (to)
ocorrncia police report
ocupacional on-the job; on-the industrial
ocupando os noticirios in the news
oferecer defesa raise all defenses
oferecer menos underbid (to)
oferta de aquisio de controle takeover bid
oferta de trabalho job offer
oferta e demanda supply and demand
oferta e procura supply and demand
oferta global de ttulos global equity offer
oferta livre de responsabilidades open kid
oferta para compra de aes tender offer; flotation
oferta primria de aes primary offer
oferta primria; colocao primria de ttulos initial public offer (IPO)
oferta pblica inicial initial public offerring (IPO)
oferta pblica para aquisio de controle takeover bid
oferta pblica public offering
ofertas de compra ou venda bid and asked (price)
ofertas firmes com preo fechado closed bids
oficial das execues fiscais estaduais state tax collection office
oficial de gabinete office clerk
oficial de justia court official
oficial maior deputy clerk; deputy notary public; head clerk
ofcio circular directive release
ofcio do registro de distribuio distribution registry office
ofcio requisitrio court order for provisions for payment in gut's annual budget
ofcio official letter
oficioso (adj.) unofficial
oitiva oral testimony; hearing
leo diesel gasoil
leo para lamparina de mecha signal oil
leos vegetais hidrogenados (farm.) hydrogenated vegetable oils
omisso de receita failure to report income; unreported income
omisso de renda failure to report income
omitir-se fail to make progress
onde cabvel of
onerar (vb) to encumber; to burden
nus eqitativo equitable lien
nus real in rem guarantee
nus lien; burden; encumbrance; exposure
opo a ter irrevogvel, para entrega futura call
opo coberta covered position
opo de compra de aes purchase option; call option
opo de compra de taxas de juros cap (hedging)
opo de compra call option; facility purchase
opo de venda de aes put option
opo de venda de taxas de juros floor (hedging)
opo de venda put option
opo descoberta naked position
opo para excesso de subscrio over-allotment
opo option
opcionado optionee
opcionante optionor
operao a termo put transaction
operao vista cash transaction; spot transaction
operao ativa e passiva banking transaction
operao ativa lending
operao casada straddle; back-to-back operation
operao compromissada conditional agreement; repurchase and resale agreement; purchase and sale transaction;
matched transaction (St. Exch.)
operao consorciada syndicated transaction
operao 63 63 loan transaction
operao de cmbio exchange transaction
operao de carregamento loading
operao de cobertura hedge
operao em prego floor trading
operao entre partes independentes arm's length transaction
operao passiva fund-raising
operao regional (dentro do mbito regional/estadual) local acess transport area (LATA)
operao regional para regional (interestadual) (telecom.) intraLATA (interLATA)
operao simblica de cmbio symbolic operation of exchange; nominal exchange dealing
operao trancada locked deal
operao travada locked deal
operao operation; transaction (negcio)
operaes vista cash market
operaes ativas e passivas fund-raising and lending
operaes compromissadas matched transactions
operaes de swap swap agreement
operaes futuras futures
operaes travadas locked-in spread
operador de bolsa floor broker; pit broker
operador de compra e venda purchase and sale transaction
operador de longa distncia (telecom.) toll carrier
operador especial (St. Exch.) specialist
operador floortrader
operar seus negcios affairs
operadora de servios interurbanos (telecom.) toll carrier
operar uma conta deposit and withdraws money; transact an account; apply transactions to an account
operar to carry an account
operrio blue-collar (worker)
oponvel good as regards (contra)
opor to oppose; deny; invoke; claim
oportunamente in due course; timely
oportunidades de trabalho job opportunities
oposio opposition
oposto por filed by
optar pelo controle elec to control
optar; decidir; resolver to elect
ora contratado dealt with herein
ora existente currently in existence
ora ou doravante existentes both current and future
ora ou doravante se tornem are/or may hereafter become
oramento budget; quotation; estimate
oramento de caixa cash budget
oramento de capital capital budget
ordem de cessao cease-and-desist order
ordem de pagamento money order
ordem de saque vista sight draft
ordem de saque; saque (papis) draft
ordem do dia/pauta agenda
ordem econmica economic order; economic policy
ordem judicial court order
ordenamento adjetivo civil civil procedural law
organizao em constante estado de aprendizado learning organization
organizao formal formal organization
organizao informal informal organization
organograma organization chart
rgo de administrao administrative body
rgo de classe bargaining unit
rgo do governo government agency
rgo governamental government department
rgo judicial judicial entity
rgo julgador tribunal
rgo jurisdicional judiciary body
rgo ou entidade governamental governmental body or agency
rgo; entidade (tipo) agency
rgo; repartio; departamento (partes) body
rgos agencies
orientao escrita written disposition
orientao legal legal advice
orientao vocacional vocational guidance
orientao policy; guideline; advice; ruling
origem dos recursos sources of funds
origem provenance
oriunda; decorrente; em funo brought about
oriundas de arising out of
otimizar facilitate the operation
ou no vel non
ouro fsico gold bullion
outorga uxria wife's consent
outorgada credora grantee creditor
outorgada hipotecria grantee mortgagee; creditor
outorgado attorney in fact
outorgante devedora grantor debtor
outorgante hipotecante grantor mortgagor
outorgante principal; grantor
outorgar wife's consent; grant
outras despesas/receitas no operacionais other nonoperating expenses/income
outras receitas/despesas other income/expenses
outros contratos a realizar other pending contracts
outros crditos other credits
outros dbitos other liabilities
outros resultados operacionais others operating results
ouvido previamente after consultation with...
P
P. Deferimento request grantal; we request the granting of the above; granting request
p.l.c. public limited company
P.R.I. (Publique-se, Registre-se, Intime-se) Publish, Register, Notify
pacificamente willingly
pacfico (adj.) peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence)
pacote turstico package tour
pacto adjeto addictional clause
pacto ante-nupcial antenuptial agreement; premarital agreement
pacto comissrio agreement of forfeiture
pacto de retrovenda buy-back agreement
pacto; ajuste agreement; covenant; settlement; arrangement; adjustment
padro de valor monetrio standard of value
padres de desempenho criteria of performance
padres de produo standards of production
pagador principal principal obligor
pagamento a destempo untimely payment
pagamento a maior overpayment
pagamento a menor underpayment
pagamento vista immediate payment; cash consideration
pagamento antecipado prepaid expense; accelarated payment
pagamento aps o vencimento payment in arrears
pagamento contra entrega (COD) cash on delivery (COD)
pagamento de imposto a menor deficiency
pagamento em carteira payment at the bank
pagamento em espcie payment in kind
pagamento inicial down payment
pagamento integral payment in full
pagamento no vencimento final paymento on the final due date
pagamento payment
pagar (vb) to surrender; to pay; to settle
pagar a mora pay all defaulted amounts
pagar antecipadamente to prepay
pagar pontualmente pay on the nail
pagvel payable
paging (telecom.) paging
pago aps o vencimento payable in arrears
pas altamente endividado heavily indebted country
pas em desenvolvimento less developed country (LDC)
pas membro (de tratado) treaty country
palestra lecture
panela (de fundio) (met.) ladle
panela intermediria (met.) tundish
pantalha screen; viewing screen
pantanal wetlands
"papagaio", letra de favor accomodation note
papel de primeira linha prime note
papel gerencial managerial role
papel moeda legal tender; paper money
papel ofcio legal-size paper
papel debt security
papelo paperboard
para constar for the record
para fins de for purposes of
para no dizer not to say
para que no haja dvidas for avoidance of doubt
para todos os fins for all intents and purposes
para vigorar em effective upon
paraestatal quasi-governmental
paraso fiscal tax haven
paralegal (subst.) paralegal aide
paralisaes do trabalho work stoppages
paralisar (aeronave) to ground
parceiros comerciais business partners
parcela a deduzir deductible
parcela depositada escrowed portion
parcela semestral semi-annual instalment
parcela nica bullet payment
parcela; prestao installment; tranche; lot
parecer contrrio; voto contrrio; voto vencido adverse opinion; dissenting opinion; disclaimer of opinion
parecer de orientao practice bulletin
parecer do Ministrio Pblico opinion of the Public Attorney's office
Parecer dos Advogados da Tomadora opinion of general counsel to borrower
Parecer dos Advogados do Agente e dos Bancos opinion of counsel to the agent and the banks
parecer dos auditores independentes accounting firm report
parecer dos auditores audit report
parecer normativo normative opinion
parecer award; opinion; technical report (M&P)
parente afim in-law
parente colateral collateral kin
pari passu (em igualdade de condies) pari passu
paridade cambial exchange parity
paridade de moedas currency swap
parte beneficiria founder's share; participation certificate; receiving party
parte contrria adverse party
parte contratante party hereto; contracting party
parte denunciada lide; litinconsorte impleaded party
parte divulgante source party
parte em litgio litigant
parte ilegtima party without; standing to sue
parte lesada injured party
parte prejudicada aggrieved party
parte vencedora prevailing party
parte party
partes da sentena ou acrdo parts of the decision: relatrio the summary of the events of the trial fundamento: basis for
the decision; decision: the verdict itself
participao em empreendimento de lazer vacation ownership
participao em empresas controladas interest in controlled companies
participao em lucros profit sharing
participao estatutria de diretores bonus grant
participao indivisvel undivided interest
participao no mercado market share
participao nos lucros profit sharing
participao patrimonial equity stake
participao por incentivos fiscais interest under tax incentives
participao registrada registered stockholding
participao societria corporate interest; equity interest
participao interest; stake; holding
participaes dos minoritrios minority interest
partida do segundo soprador com o primeiro operando startup of a second blower with one blower operating
partilha apportionment
partilha de bens apportionment of assets; estate settlement
pasmem! believe it or not! unbelievable as it may seem; mirabile dictu
passadeira clothes-pressing machinery
passageiro principal; participant (bolsa)
passar por; agentar undergo
passvel de likely to
passivo circulante current liabilities
passivo descoberto unsecured liabilities
passivo e obrigaes liabilities and obligations
passivo exigvel current liabilities
passivo fictcio offset liabilities
passivo por prescrio normativa (telecom.) regulatory liability
passivo real actual liabilities
passivo liabilities
pasta bsica unefined cocaine
patrimnio (soc.) assets and liabilities; assets; holding
patrimnio humano human asset
patrimnio lquido net worth (em textos); stockholders' equity (em balanos)
patrimnio mundial world heritage site (UNESCO)
patrimnio heritage
ptrio poder parental power; paternal power
patrocinadora issuer; drawer
paulatinamente slowly but surely
pauta trial docket
pauta de casos; ementa de sentena; lista de decises docket
PBX (telecom.) private branch exchange (PBX)
pea processual procedural document
pea vestibular complaint; initial petition
peas processuais procedural documents; petio inicial: plaintiff's complaint; contestao: defendant's answer;
rplica: plaintiff's reply; manifestao rplica: defendant's answer to ...; nova manifestao:
plaintiff's reply to...; defendant's answer to ...
peculato embezzlement
peculiaridade special feature
peclio gratuity; (INPS) savings fund; time savings account
pedido de amostras pagas sample order; trial order
pedido de cotao (EUA) inquiry; invitation to tender
pedido de deferimento request for granting
pedido de desistncia de registro request for waiver of registration
pedido de extino do processo motion to dismiss
pedido de falncia petition for bankruptcy
pedido de julgamento sumrio motion for summary judgment
pedido de patente desdobrado application for continuation in part
pedido de reconsiderao de certificado de registro request for reconsideration of registration certificate
pedido de registro de investimento application for investment registration
pedido de registro de marca trademark application
pedido de registro de patente patent application
pedido de registro registration form
pedido de rejeio da ao motion to dismiss
pedido de reviso (Dir. Proc.) plea in abatement
pedido em carteira firm order
pedido em contrrio counterclaim
pedido recebido como claim held as
pedido motion; application; order; complaint; plea; prayer
pedir a palavra to request the floor
pedir concordata to file for chapter 11 workouts
peita; suborno bribery
pena criminal criminal penalty
pena de deteno imprisonment
pena de perdimento confiscation; seizure
pena de recluso solitary confinement
pena de revelia de confisso penalty of judgment in absentia
pena sentence; setence to pay
penal criminal; penal
pendncia judicial pending case; pending litigation
pendncia loose ends
penhor de aes share escrow
penhor legal distress; distraint
penhor mercantil commercial lien; commercial pledge
penhor rural rural pledge; rural lien
penhor lien; pledge; collateral; mortgage
penhora judicial judgment lien; attachment
penhora pr-judicial prejudgment attachment
penhora attachment; seizure
penhorado (subst.) distrainee; lienee
penhorador(a) distrainor; lienor
penso alimentcia alimony; support payment
penso ou aposentadoria pension or retirement pay
penso por morte surviving spouse pension
penso dole
percentual de participao sobre o capital social percentage of interest in corporate capital
percurso voyage
perda de objeto (ao) lack of grounds
perda monetria purchasing power loss
perdo de dvida debt forgiveness
perdas e danos losses and damages
perdas ou lucros por oscilaes cambiais exchange losses or profits
perder a votao to be outvoted
perecimento de investimento termination; extinction
perecimento perishment
perempo; precluso estoppel
perfeito estado de uso, habilidade e funcionamento perfect condition of use, occupancy and operation
performance garantida da gerao eltrica lquida net electrical output performance guarantees
perfusionista perfusionist (tc. md.)
pergaminho exordial exordium
percia expert examination; expert investigation; expert inspection (contab.); expert assessment
(econ.); criminal expert report (criminal)
periculosidade e segurana health and safety
periculosidade risks
periculum in mora ineffectiveness resulting from possible delay
periodicidade frequency
perodo base (IR) tax year
perodo competente/de competncia accrual period
perodo de carncia lock-up period
perodo de compensao de cheques float
perodo de disponibilidade availability period
perodo de experincia probationary period; trial period
perodo de franquia grace period
perodo de juros interest period
perodo de permanncia lock-up period
perodo de prorrogao rollover period
perodo de validade currency of the agreement
perodos de descanso rest periods
perito de avaliao valuation expert
perito de avaria average adjuster
perito de contabilidade auditor
perito judicial court-appointed surveyor
perito expert consultant
perito; especialista expert
permanente permanent assets
permisso de lavra garimpeira informal mining reserve area
permissionria plena (St. Exch.) lessee; licensee
permissionria authorized entity; licensee (st. exch.)
permitir to enable
permuta exchange; swap
permutvel exchangeable
pernicioso (adj.) pernicious
persistir; perdurar endure
personalidade jurdica corporate entity; legal personality; corporate personality; legal identity
perspectiva prospect
perspectivas so encorajadoras prospects are bright
pertencente pertaining to
pertences; bens appurtenances; effects
peso lquido legal legal net weight
pesquisa de atitude attitude survey
pesquisa de mercado market research
pesquisa de opinio opinion survey
pesquisa de pessoal personnel research
pesquisa de salrios salary survey; wage survey; compensation survey
pesquisa mineral exploration
pesquisa salarial salary survey; wage survey; compensation survey
pesquisa survey
pessoa de direito pblico the governmental and its divisions; governmental entities
pessoa fsica individual; natural person; person
pessoa jurdica body corporate; legal entity; legal person; corporate entity
pessoa natural individual; person
pessoal de escritrio clerical personnel
pessoal temporrio temporary personnel
petio explicativa de capitalizao de emprstimo explanatory letter regarding loan capitalization
petio inicial (autor) complaint; statement of claim; initial petition
petio petition; plea; claim; complaint; pleading (dir. proc.)
petitrio complaint
pignoratcio being secured by collateral
pirataria reverse-engineering
pirateado reverse-engineered
PIS, COFINS, ISS VAT tax (segundo YON)
piso salarial minimum wage for the category; wage floor
placa (met.) slab
plgio (dir. autoral) plagiarism; passing-off
plaina de mesa table planer
planejamento a curto prazo short run planning
planejamento a longo prazo long run planning
planejamento de carreira career planning
planejamento organizacional organizational planning
planilha de pagamento payment plan
plano (de) This is the first phase of the two-phase judicial procedure:
plano coletivo group plan
plano de aposentadoria retirement plan
plano de crise contingency plan
plano de imobilizado capital investment plan
plano de incentivos incentive plan
plano de penso pension plan
plano de previdncia welfare plan
plano de remunerao compensation plan
plano de sade health care
plano de sugestes suggestion plan
plano diretor directive plan
plano empresarial multiemployer plan
plano salarial salary plan
planta baixa (arquit.) birds' eye view; ground plan
planta (rede) telefnica (telecom.) telefone plant
plastificadora filme plasticizing machine
plataforma MIPS em tempo real real-time MIPS platform
plataforma mvel movable platform
plataforma petrolfera offshore rig
pleiteada claimed (not necessarily disputed)
pleitear (vb) to plead
pleito pleading
plena, rasa full; complete; irreductible
plenrio full bench; full session; plenary session
plurianual multiyear
p de algas (farm.) kelp powder
p de capim (farm.) couch grass powder
poder aquisitivo purchasing power
poder executivo federal federal executive branch
poder executivo executive branch
poder judicirio judiciary branch
poder legislativo legislative branch
poder liberatrio purchasing power
poder pblico public authorities
poderes authority
polmico controversial
polcia cientfica police lab
poltica de admisso hiring policy
poltica de rdeas curtas/controle short-leash policy
poltica de vendas sales policy
poltica fiscal fiscal policy
poltica monetria monetary policy
poltica nacional de saneamento national sanitation policy
poltica salarial wage policy
poltica policy
polticas organizacionais organization policies
polo de atrao magnet
ponderar weight (matem.)
ponta de estoque end-of-line products
ponta de gndola dump display
ponto de converso (de ttulos em aes) conversion point
ponto de equilbrio break-even point
ponto de equilbrio de caixa cash break-even point
ponto de venda sales outlet
ponto-chave key point
pontos-base base points (b.p.)
populoso populous
por ao ou omisso commission or omission
por conseguinte, fica acordado como segue now, therefore, it is hereby agreed as follows
por conta prpria (e dos terceiros) for its own acct (and in behalf of others)
por convocao at the call
por difference by difference
por em risco endanger
por encomenda custom-made; customized; to order
por equiparao a by analogy with
por estarem assim juntos e contratados in witness whereof
por exemplo for one
por fora do qual by
por meio do qual by
por ordem de behest (at the behest of)
por portador messenger (by)
por procurao by proxy
por quem de direito by the authorized party
por quem quer que seja whomever
poro (naveg.) hold
porcentagem aproximada more or less percentage (MOLOO)
porcentagem do resultado contingency fee
portador bearer; holder
portaria interministerial joint Ministerial Ordinance
portaria ordinance
porte carriage
porto de carregamento loading port; loadport
porto de embarque port of loading; port of embarkation
ps-balano subsequent (in actting)
posio atual case status
posio coberta covered position
posio comprada bidding position; long position
posio de caixa cash position
posio em aberto open position
posio final (contab.) closing balance
posio inicial (contab.) opening balance
posio lanadora short sale
posio titular bidding position
posio vendida short position; sale position; to sell short; short sale, short selling; selling short
posio standing; position
posicionamento interno de pessoal placement
posicionar take a stand
posse legtima, mansa e pacfica legitimate, peaceable and uncontested possession
posse mansa e pacfica uncontested title to; quiet possession
posse investiture; possession; qualification (diretor)
posseiro squatter
possibilidade jurdica cause of action
possuidor em boa-f holder in due course
postecipadamente in arreas
postecipado in arrear
posterior (adj.) afterall
posto de atendimento eletrnico (Banco 24 horas) automatic teller machine; automatic teller
posto de servio service station
posto fbrica at factory
posto fiscal tax service office
posto no destino free delivered
posto teller's booth
postulao request
potssio potassium
potestar por to request permission for
pouco antes shortly before
poupana a prazo fixo time savings account
poupana savings
praa auction; public auction; trading area; venue; marketplace; site
praticar todos os atos to make all appropriate action
prticas comerciais enganosas deceptive business practices
(por) prazo indeterminado with no final term
prazo de carncia grace period
prazo de decadncia term of loss of procedural right
prazo de entrega time of deliverytime; lead time
prazo de prescrio limitation period; prescriptive period
prazo de validade da aprovao term of validity of the approval
prazo de vencimento term
prazo de vigncia term of effectiveness; period of validity
prazo indeterminado unlimited; open-ended
prazo para chegada de um navio ao porto de embarque lay can
prazo term; time frame; time limit; currency; interval; stated period; appointed day; timing; period
prembulo introduction
praquecedores de gua de alimentao de alta presso high pressure feedwater heaters
precatria letter rogatory
precatrio special judicial order
precedentes precedents
preceito cominatrio seeking an injunction
precluso estoppel; preclusion
preo de capa list price
preo de compra bid price; purchase price
preo de cotao entre operadores dealer-to-dealer asked price
preo de exerccio (opo) strike price
preo de exportao construdo constructed export price
preo de tabela list price
preo de venda mdio average sale price
preo de venda ask price; sale price
preo global de compra aggregate purchase price
preo justo de mercado fair market value
preo lquido de venda net sales price
preo mximo ceiling price
preo mdio ponderado weighted average price
preo normal normal price
preo unitrio per unit price
preo price
pr-contrato preliminary contract
pr-datado post dated
preencher declarao de renda tax return file a ...; tax to file a ...
prefacialmente prima facie
Prefeitura Municipal City Hall (lugar)
Prefeitura local government authority; municipality; prefecture
preferencial prime
prefixar to prefix
prego (na Bolsa de Valores) big board; floor; sessions
prego trading floor; trading session; pit; market floor
prejudicado aggrieved; invalid
prejudicar (vb) to adversely affect; to jeopardize; to impair; to prejudice; conflict with
prejudicial (subst.) (contencioso) pre-judgment
prejuzo acumulado accrued loss; deficit
prejuzo loss; damage
prejuzos emergentes actual damages; compensatory damages
prejuzos especulativos consequential losses
prejuzos fiscais tax losses; net operating losses (NOL)
preliminar de prescrio argument, in preliminary phase of case, that statute of limitations has expired
preliminares (ao judicial) preliminary; preliminary allegations (autor); preliminary arguments (ru)
preliminarmente preliminarily
prmio de reembolso refund premium
prmio de seguro de crdito risk premium
prmio incentive
premissa premise; requisite
prensa de extruso extrusion press
prensa excntrica eccentric press
prensa press
preparao em massa bulk preparation
preparar (contas) draw up
preposto representative
pr-requisito condition precedent
prescrever to become time-barred
prescrio lapse; barred; statute of limitation
prescrito barred by law; the statute has run
Presidncia Office of the President; presidency
Presidente do Comit Executivo president of the executive committee
Presidente chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer
(Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board
(conselho ou diretoria); chairman of the meeting (mesa)
presidir a reunio to take the Chair
presso mxima maximum pressure
presses de maiores gastos spending pressures
pressupostos processuais procedural requisites
pressupostos prerequisites
prestao alimentcia payment of support
prestao de assistncia tcnica rendering of technical assistance; servicing
prestao de contas accounting
prestao de fiana rendering of surety/guarantee/bond; putting up of bail
prestao de garantias, fianas ou avais [tendering of guarantees], sureties or aval guarantees
prestao do arrendamento rent payment
prestao jurdica/jurisdicional relief
prestao simblica nominal consideration
prestao installment; provision (fornecimento)
prestador de servios freelance worker; provider; service renderer
prestar cauo to post bond (mandato)
prestar compromisso to affirm; to make affirmation; to swear in
prestar contas a to account to
prestar fiana (priso) to put up bail
prestar garantias post bond
prestar juramento to swear an oath; take an oath
prestar servios de transformao to toll manufactures
pretenso claim
pretenso so-called
preterido passed over
pretor justice of the peace
pretrio excelso supreme federal court
prevaricao malfeasance (in office)
preveno de acidentes accident prevention
prevento (Juzo) prevention
prever (vb) to set forth; to establish; to provide for
previdncia privada pension fund
previdncia social social security
prvio preliminary
previso forecasting
previsvel predictable
previsto antecipated (date ... for)
primeira linha (de) Class A (bank); first-tier (bank)
primeiro aditivo ao acordo de acionistas First Addendum to the Shareholders' Agreement
primeiro conselho de contribuintes First Council of Taxpayers
primeiros socorros first aids
principal devedor primary debtor
principal pagador primary obligor
princpio da autoridade do vencimento early maturity rule
princpio da fonte produtora de renda source basis
princpio da recepo acceptance doctrine
princpio da subsidiariedade principle of subordination
princpio de contabilidade geralmente aceitos generally accepted accounting principles
princpio de universalidade taxed on worldwide income
princpio do contraditrio adversary system
princpios contbeis geralmente aceitos generally accepted accounting principles; good accounting principles
princpios contbeis accounting principles
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; jail lodgings
priso domiciliar house arrest
priso preventiva preventive detention
priso simples detention
privar de deprive of
privatizao abrangente pervasive privatization
privatizao privatization
privilgio martimo maritime lien
privilgios (clusula) benefits
probatrio (adj.) probational
procedncia provenance
procedente valid; logical; justified
pro-labore directors compensation; officers remuneration
procedimento cautelar provisional proceeding
procedimento de admisso hiring procedure
procedimento sumarssimo summary proceedings
procedimentos de praxe ordinary proceedings
procedimentos course of conduct; procedures
processamento further development
processar (vb) to sue; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution
processo administrativo administrative proceedings
processo cautelar provisional proceedings
processo comum standard proceedings
processo de admisso hiring process
processo de arrolamento simplified probate proceedings
processo de concordata concordata proceedings
processo de conhecimento prejudgment phase
processo de dispensa de licitao bidding waiver
processo de execuo execution proceedings; enforcement proceedings; execution suit
processo do juri jury proceedings
processo especial special proceedings
processo falimentar bankruptcy proceedings
processo fiscal tax claim
processo gerencial management process
processo judicial court suit; legal process
Processo n Case No.
processo ordinrio cognitive proceeding; regular proceedings
processo sumrio summary proceeding
processo trabalhista labor suit
processo, processo judicial proceedings, legal proceedings
processos judiciais ou administrativos actions or proceedings
processual (adj.) procedural
processualista expert in civil or criminal procedure
procura demand
procurao power of attorney; proxy
procurao em causa prpria power of attorney with an in rem propriam clause
procurao indeterminada durable power of attorney
procurador (ou bastante procurador) attorney-in-fact
procurador ad judicia attorney at law
procurador ad negotia attorney in fact
procurador da repblica federal government attorney
procurador da unio public prosecutor
procurador de justia public prosecutor
procurador do estado state attorney
procurador em juzo prosecutor
procurador geral da fazenda nacional attorney-general of the national treasury
procurador geral da repblica (MP federal) attorney-general
procurador pblico public prosecutor
procurador-geral attorney-general
procuradoria do estado state attorney
procuradoria geral da fazenda nacional Office of Attorney-General of the National Treasury
produo cobrada paid in
produo de provas taking evidence
produo em srie mass production
produo output
produto de limpeza domstica household cleaning product
produto derivado byproducts
produto em estoque standby product
produto em processo WIP
produto falsificado knock-off
produto final output
produto intermedirio intermediate goods
Produto Interno Bruto (P.I.B.) gross domestic product (GDP)
Produto Nacional Bruto (P.N.B.) gross national product (GNP)
produto proceeds; item; product; output; commodity
produtos alimentares food products
produtos com data de validade dated goods
produtos vendidos products sold
produto-tampo stopgap product
proferir to hand dow; issue; render (judgment)
professor titular full professor
profissional liberal professional
pro labore estimated self-employment income
programa contra pobreza direcionado targeted antipoverty program
programa de avaliao de mrito merit rating plan
programa de computador computer software
programa de incentivo de emprego a minorias employment incentive program for minorities
programa de publicidade advertising campaign
proibir (vb) to prohibit; to bar; to ban
projeto de lei legislative bill; bill
projeto de partilha draft of apportionment; draft of distribution
projeto de preservao conservation project
projeto do ... design of the system
projeto filantrpico charitable project
projeto substituto alternative bill
projetos de obras pblicas publics works projects
prolatar to hand down; issue; render (judment)
prolegmenos preliminary aspects
promessa de compra e venda purchase and sale commitment; commitment of purchase and sale
promessa de recompensa compensation commitment
promissrio promisee
promissria note
promitente/promissor comprador committed purchaser/grantee
promitente/promissor vendedor committed seller/grantor
promoo de vendas sale promotion
promoo por antigidade promotion by seniority
promoo por mrito promotion by merit
promoo promotion; sweepstakes
promotor pblico (1 instncia - MP Estadual) - (Public) Prosecutor; prosecuting attorney
Promotoria de Justia de Acidente de Trabalho (PJAT) On-the-job Accidents Prosecutor Office
Promotoria de Justia do Consumidor (PJC) Consumer Prosecutor Office
promovente claimant; plaintiff
promover foster
promovida defendant; respondent
promulgar to enact; issue; hand down; render (judgment)
pront. (abrev. de pronturio) dossier; personnel file
pronunciar to present arguments; to make a statement to appeals to; rule on
pronunciar-se to position itself; to take a position; to profess; to voice
propaganda comparativa disparating advertising
propaganda enganosa misleading/deceptive advertising
pro soluto (pagamento) settlement
pro solvendo (para solver) to pay
propina; caixinha kickbacks
proponente bidder
proporo ratio
proporcional (adj.) pro rata; ratable; proportional
proposital; intencional; falta voluntria willful misconduct
propsito intention
proposta (em concorrncia) bid; proposal; quotation
proposta de aquisio de controle majoritrio hostile bid
proposta de diretoria proposal of the board of directors
proposta de incorporao takeover bid
proposta de licitao response for proposal (RFP)
propriedade industrial industrial property
propriedade intelectual intellectual property
propriedade legtima lawful ownership
propriedade ownership (condio de ser o dono)
prorrogao de prazo ou vencimento extension of maturity
prorrogao extension
prospecto preliminar red herring
prospecto prospectus; prospect (mining)
prspero affluent
prosseguimento prosecution
protena protein
protestado formally registered as an unpaid obligation; protested obligation (ttulo)
protestar to demur
protesto de ttulo protest of bill
protesto interruptivo de prescrio claim to interrupt statute of limitations; motion to toll the statute of limitations
protocolar; registrar to file; docket
protocolo de entendimento heads of agreement; memorandum of understanding
protocolo de incorporao e justificao protocol of merger and justification
protocolo de incorporao merger protocol
protocolo delivery; filing; certificate of filing
prova circunstancial indicia (s vezes)
prova de uso (patente) working
prova documental evidenciary document
prova final de fotolito final photoplate; maker's plate
prova inconcussa conclusive evidence
provento profit; gain; yield; result; revenue; wage
providncias tomadas work performed; preparation
provimento approval
proviso (dbito) accrual
proviso para crditos de liquidao duvidosa bad debt reserve
proviso para dvidas duvidosas (pdd) bad debt provision
proviso para o imposto de renda provision for income tax; accrual for income tax
provisionar to accrue (ou aplicar o regime de competncia)
provocar alta ou baixa no mercado rig the market (to)
prudente conservative
prumo (naveg.) lead line
publicao especializada trade journal
publicidade; propaganda advertising
publicitrio advertising executive
pblico particular private individuals
pulverizao dispersion; dispersal; scattering
purgao (mora) remedy; late payment (in leasing)
Q
a qualquer ttulo on any account
quadra block
quadrilha illicit cartel of criminal/netework; criminal group
quadro de administradores administrative structure
quadro de aviso bulletin board
quadro geral de credores general list of creditors
quadro sintico chart
qualificao (crime) identification; aggravated by ...
qualificao crime
qualificaes ex-grafia payments?
qualificaes gerenciais managerial skills
qualquer disposio em contrrio contida neste instrumento anything to the contrary herein
quantia sum
quantias excelentes any overage
quarteirizao contingency
que integra o presente instrumento como ... attached as Exhibit "A" hereto
quebra de caixa special bonus for cashiers
quebra ruin
quebrar; entrar em falncia to go belly up
queda (baixa) nos preos drop in prices; fall of prices
queda na procura flagging demand
queima total de estoque clearance sale
queixa (Dir. Proc. Penal) complaint
queixa para indenizao por perdas e danos suir for damages (or compensation)
quem de direito rightful party
querelado the accused
querelante complainant
quesito (Dir. Proc.) question
quesito escrito written interrogation
questo (contencioso) dispute
questo prejudicial preliminary or preparatory action
questionar to call into question
questes constantes na ordem do dia items of the agenda
quilmetro rodado payment of commission per km.
quinta-feira santa maundy thursday
quirografrio unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor)
quitao discharge; release; acquittance
quitada drawer; payee
quitando drawee
quitante payor; drawee
quitar (vb) surrender; discharge
quociente absoluto de liquidez quick ratio
quociente de cobertura interest coverate ratio
quociente de liquidez seco acid test ratio; quick asset ratio
quociente de liquidez current ratio
quorum legal legal quorum
quorum quorum
quota de fundo de investimento fund quotas
quota unit; allocation
quotao listing
quotista quotaholder
R
R & I record and notify (registre-se e intime-se)
R.A. record and notify (registre-se e autue-se)
raceamento sale by auction
radiofuso sonora radio sound broad-casting
ramo de atividade field of activity
raso irreducible
raspadinha scratch-off lotteries
ratear (vb) to apportion; to earmark
rateio apportionment; earmarking; draf of a apportionment; deed of distribution (imob.)
ratificao ratification
razo (livro) ledger
razo de apelao reasoning of the appeal
razo final final arguments
razo pela qual where upon
razo social corporate name
razovel reasonable
razes de apelante statement of the appellant
r agravante defendant pleader
readmisso rehiring
reajustamento do rendimento bruto gross-up
reajustamento gross-up
reajuste adjustment
reajuste (de preo) escalation; restatement
reajuste salarial salary adjustment
real actual
realizao; concluso consummation
realizar reforma to plow ahead with reform
realizvel (adj.) accruing; performing
realizvel a curto prazo short-term receivables
realizvel a longo prazo noncurrent assets; long-term receivables; long-term assets
reativar to revive
reavaliao de valor de mercado market-value step-up
reavaliao revaluation
reavaliar (contab.) to revalue
reaver posse to repossess; (n) repossession
reaver to recover
recada (doena) relapse
recartilhadora nacional national "recartilhadora"
receita income; earnings; revenue
receita de anuidade de associados renewal card fee
receita de comercializao selling revenue
receita de vendas a receber net sales on account
receita de vendas sales revenue
receita do estado public revenue
receita e despesas receipts and expenditures
receita federal federal revenue
receita financeira financial income
receita lquida antes dos impostos net earnings before tax
receita lquida net earnings
receita operacional lquida net operating income
receita operacional operating income; operational earnings; business receipts
receitas futuras de contribuintes pblicos future income from public contracts
receitas no operacionais nonoperating revenue
recepo acceptance doctrine
receptora recipient
recibo de depsito obrigatrio do capital social receipt of mandatory deposit of the share capital
recibo de sinal receipt of down payment
recibo do correio areo airmail receipt
recibo postal postal receipt
recibo receipt
reciprocidade reciprocity; mutuality
reciprocidade em saldo mdio compensating balance
recproco cross
recitals considerandos
reclamao (trabalhista) grievance
reclamada(o) defendant; respondent
reclamante claimant; plaintiff; complainant
reclamatria claim
recluso confinement; solitary confinement
recolhido a maior por overpaid by
recolhimento payment (of taxes)
recompra de valores mobilirios buyout
recompra buyback
reconciliao numrica numerical conciliation
reconhecer a firma certify; notarize (to); legalize the signature
reconhecer; admitir agree; acknowledge; to certify; respect (patents); understand
reconhecido em cartrio notarized
reconhecido touted
reconhecimento de embarque bill of lading
reconhecimento de prejuzos (contab.) loss recognition
reconhecimento por tempo de servio service years award
reconhecimento certification
reconstituio de bens lesados damages awarded
reconstituio de crime reenactment of a crime
reconveno counterclaim; cross action; charge back (de valor)
reconvindo counterrespondent
reconvinte counterclaimant
recorrente appellant; claimant
recorrer to resort; appeal
recorrido(a) appellee; respondent
recozer (vb) (met.) to anneal
recrutamento recruitment
recuperao rebound
recuperar-se; reaquecer to pick up steam
recurso adesivo adhesive appeal; subsidiary appeal
recurso de adeso cross appeal
recurso de apelao appeal
recurso de revista motion to review; review appeal
recurso de uma conta proceeds
recurso extraordinrio de apelao extraordinary recourse of appeal
recurso extraordinrio extraordinary appeal
recurso voluntrio spontaneous appeal
recurso appeal; remedy
recursos novos fresh money
recursos remetidos ao exterior outflow
recusa (de juiz) disqualification
recusa de testemunha impeachment of witness
recusar to recuse oneself; disqualify; decline
rede digital de servios integrados (RDSI) (telecom.) integrated services digital network (ISDN)
rede viria network of highways
rede net; grid
rede de filiais branch network
redigir a ata draw up the minutes
redondo in good shape (financially)
reduo de pessoal downsize
reduo do capital circulante reduction - current assets
reduo em investimentos investment cutbacks
reduo em taxas de juros interest rate relief
reduo decrease
reduo/desconto no imposto tax abatlement
reduzir os custos a um mnimo to slice costs to the bone
reduzir diminish; write dow (contabilmente)
reembolsar to repay
reembolso de aes refund
reembolso de direitos alfandegrios drawback
reembolso postal direct merchandising/merchant; mail order
reembolso refund; reimbursement; repayment; recourse; chargeback
reemprstimo relending
reescalonamento rescheduling; retiming of payments
reestruturao restructuring; capital reconstruction
re-exame (tribunal) ex officio review
refeitrio cafeteria
referendo approved
referir-se refer to
refiladeira reseizer
reflexos effects thereof; repercussions
rele coletora de guas pluviais storm water system
reforar garantia to reinforce a guarantee
reforo de capital cash injection
reforo de garantia additional guarantee
reforma (de sentena) reversal; renewal
reforma agrria farm reform
reforma rebuilding; renovation; refurbishing
reformar deciso to reverse decision
reformar sentena reverse a judgment; overturn
reformar uma letra renew a bill (to)
reformar set aside (contencioso)
regio do ABC satellite cities of SA, SBC and SC
regio circuit
regime de caixa cash basis
regime de competncia (crditos) accrual basis
regime de comunho de bens community property ruling
regime de comunho parcial de bens partial property ruling
regime de comunho total de bens universal property ruling
regime de condomnio aberto open-end condominium fund
regime de parceria partnership basis
regime de separao de bens separate property ruling
regime de State global turnkey
regime system; ruling; tax regime (fiscal); arrangement (legal)
registrado impetrado respondent judge
registrar queixa to press charges
registrar um contrato to draw up a contract
registrar to record
registro de imveis real estate registry
registro de patente recordation
registro de pessoa jurdica corporate registry
registro de pessoal personnel records
registro de produtos no Ministrio da Sade product registration at Ministry of Health
registro no conselho regional de farmcia (CRF) pharmacy registry accounting council
registro no conselho regional de qumica (CRQ) regional chemical council - CRQ registration
registro simplificado/resumido short form registration statement
registro enrollment; record
registros/extratos bancrios bank records
regras contbeis pormenorizadas detailed accounting principles
regresso recourse
regulamento(s) regulations; enabling legislation; rules
regular (adj.) routine
regularidade good standing; regular standing
regularizao (documentos) perfection; regularization
reincidente recidivist; repeater
reintegrao de posse repossession
reintegrao no emprego rehiring to the position
reintegrao readmittance; replenishment
reipersecutrio in rem
reiterao reiteration
reivindicao claim; demand
reivindicar to indicate; uphold; maintain; defend
rejeio de carga load shedding
rejeitado; recusado to be turned down
rejeitar a petio inicial to dismiss the complaint
rejeitar uma ao dismiss in action; to dismiss a suit or claim
relaes com empregados employee relations
relaes com o pessoal personnel relations
relaes intergrupais intergroup relations
relaes no trabalho job relations
relaes trabalhistas labor relations
relator (juiz) reporting judge; judge who wrote the opinion
relator reporter
relatrio com proposta de poltica green paper
relatrio da administrao management report
relatrio da diretoria executive board report
relatrio de auditoria due diligence report
relatrio de instruo substantiated report
relatrio descritivo specifications
relatrio oficial do governo white paper
relatrio provisrio interim report
relevncia materiality
relevante (adj.) material; substantial
remarcaes markups
remessa ao exterior offshore remittances
remessa de rendimentos remittances of income
remessa ex-ofcio remittitur of record (= remessa de ofcio)
remisso de hipoteca mortgage release
remisso in default; in arrears
remitir uma hipoteca to release a mortgage
remoo (de ao) transfer
remunerao indireta fringe benefits
remunerao total total compensation
remunerao consideration; remuneration; pay; wages; compensation; recompense; accrue (interest);
yield; fees
remunerar to compensate
renda de bilheteria box office revenue
renda de pessoa fsica e jurdica persona & business income
renda fixa fixed income
renda nacional national revenue
renda operacional operating income
renda per capita per capita income
renda income; earnings; revenue
render yield
rendimento lquido net earnings
rendimento nominal face valuation
rendimento por hora output per hour
rendimento efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial
production)
rendimentos da caderneta de poupana saving account earnings
rendimentos recebidos por proceeds received by
rendimentos income (not earnings), esp. as in statements; revenues
renegado; exceo renegate
renovao de autorizao de outorga de aval renewal of the authorizatin for "aval" guarantee
renovao renewal; maintenance (seguros)
renovar o estoque restock (to)
rentabilidade earning power; profitability
rentvel (adj.) profitable
renncia ao direito de imunidade waiver of immunity
renncia relinquishment; resignation (cargo); waiver (direito); renouncement
renuncia expressamente ao benefcio de ordem expressly waives the benefit of order (refers to sueable sequence based on who signed the
document first, when more than one signature appeals)
renunciar to waive; resign; relinquish; to forgo
repactuar renegotiate; refinance; refund
reparao judicial relief
reparao redress
repartio pblica public agency; government agency
repartio department; office; sharing
repassar onlend; pass on (custos)
repasse onlending; repass
repatriamento repatriation
repetio de indbito undue payment; double payment in error; claim for refund of undue payment
repique (PIS) additional PIS (5% of income tax) paid by service companies
rplica (autor) rebuttal; reply; plaintiff's reply
rplica (Dir. Proc. Penal) reply; prosecutor's rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication
(palintiff); rejoinder (defendant)
repos repurchase agreement
repreenso; reprimenda admonishment
representao comercial agency; sales office
representao; agenciamento agency; complaint; formal complaint
representada principal
representante agent
representativas da totalidade das aes constitute all shares
repristinao selon
reputao standing
requerente petitioner; claimant
requerer falncia file for brankruptcy (to)
requerer to file for
requerido defendant; respondent
requerimento application; request; formal petition; motion
requisio de pessoal requisition of personnel
requisito qualification; requirement
rescalonamento reformulation
rescindir de pleno direito legally terminated
rescindir to terminate
resciso termination; rescission
reserva com reservas de iguais para si reserving the same powers for himself
reserva contra crditos duvidosos loan loss reserve
reserva de capital capital reserve
reserva de credores duvidosos doubtful credit reserves
reserva de domnio; consrcio conditional sale agreement; title retention
reserva de lucros no distribudos surplus reserve
reserva de lucros capital gains; profit reserve
reserva de reavaliao do ativo fixo appraisal surplus
reserva de seguro self-insurance
reserva especial de capital special capital reserve
reserva legal estatutria statutory legal reserve
reserva legal legal reserve
reserva livre free surplus
reserva para manuteno de capital de giro reserve for maintenance of working capital
reserva; ajuda de custo; abono (falta) allowance; approval of absence; cost alowance
reservas de capital capital reserves
reservas de lucro ou prejuzos a realizar reserver for realizable profits or losses
reservas adjoining protected lands
resgatar to redeem; call for redemption (to)
resgate acelerado callable
resgate redemption; retrieval
resguardar to hold harmless (against)
resduo inflacionrio vestigial past inflation
resilio termination
resilir to terminate
resistncia a mudana resistance to change
resolver to rescind
respeito compliance with
responder pela evico means that buyer can claim against seller, if merchandise or property purchased turns out not
to be as represented
responsabilidade aleatria/condicional contingent liability
responsabilidade aquiliana liability for damages
responsabilidade civil civil liability; tort
responsabilidade condicional contingent liability
responsabilidade conjunta e solidria joint and concurrent liability
responsabilidade criminal criminal liability
responsabilidade cumulativa accrued liability
responsabilidade de linha line responsibility
responsabilidade de mero favor liability without cause
responsabilidade fiscal/imposto de renda devido tax liability
responsabilidade funcional malpractice liability
responsabilidade indireta vicarious liability
responsabilidade individual several liability
responsabilidade objetiva strict liability
responsabilidade patrimonial personal liability
responsabilidade penal criminal liability
responsabilidade por accountability
responsabilidade regressiva ou subsidiria subsidiary liability
responsabilidade solidria joint liability
responsabilidade liability
responsvel administrativo exempt employee
responsvel autorizado authorized officer
responsvel pelo nus do imposto de renda income tax paid by
responsvel accountable (to be held); individual responsible; person in charge
ressalva proviso; qualification; reservation; erratum
ressalvado que provided that; except that; unless
ressarcimento reimbursement; indemnification; recovery; compensation
ressarcir indemnity
restaurao de estradas road renovation
restaurao de patente ou pedido de patente reinstatement of patent application or of patent
restaurante cafeteria
restituio de imposto tax refund
restituio de renda tax rebate
restituio refund
restrio restraint
restries regulamentares regulatory constraints
resultado antes da correo monetria results before monetary adjustment
resultado da correo monetria monetary adjustment results
resultado de equivalncia patrimonial equity accounting results
resultado do exerccio parcial partial year results
resultado do exerccio result
resultado financeiro lquido net financial results
resultado financeiro financial results
resultado lquido do exerccio net results at year-end
resultado lquido por ao net results per share
resultado no operacional nonoperating results
resultado operacional operating income
resultados acumulados accrued results
resultados de exerccios futuros deferred income
resultados do exerccio final results at year-end
resumo (patente) abstract
resumo de termos term sheet
resvalar to slip; slide; glide; skid
retaguarda back office
reteno de imposto na fonte withholding income tax
reteno withholding
retenes contratuais contract withholdings
reter (pagamento) to withhold
retido rectitude
retificao de declarao de renda amended return
retificao rectification; correction; offset
retirada withdrawal; borrowing
retirar to withdraw (documento); to draw
retirar da lista to delist
reti-ratificado rectified and ratified
retomada resumption
retomar to resume
retornar (autos) to remand
retorno de chamada (telecom.) call return
retorno de investimento flowback
retorno do capital inicial payoff
retorno sobre o ativo total return on capital
retorno repatriation (of capital); return (on investment)
retratao; desativao da demanda disclaimer; sluggish demand; withdrawal
retroalimentao de informaes feedback
retroativamente datado backdated
retrocesso retroassignment
retroprojetor overhead projector
ru primrio first-time offender
ru defendant
reunio a portas fechadas private meeting
reunio de famlia family reunification; to reunify nuclear family; chain migration
reunio extraordinria extraordinary meeting
reunio ordinria ordinary (annual) meeting
reunio meeting
reunir to call together
revalorizao monetria currency revaluation
revelao disclosure
revelar informao import information to
revelia default judgment; in contumacy; in absentia; judgment by default
revenda resole
revendedor dealer
reverso de reservas reversion of reserves
reverso write-back; write-off
reverso da incorporao demerger
reverter a to accrue to
reverter em benefcio de to inure to the benefit of
revertido recovered (securities)
revestimento coating
revisado revised
reviso review; revision
revista da propriedade industrial Industrial Property Review
revista forense court review
revogar (vb) repeal; set aside (contencioso)
risco contra terceiros third party risk
riscos de mercado market risks
rito (Dir. Proc.) sequence
RNE alien's registration card
roaming (telecom.) roaming
rodas giratrias rotary wheels
rodzio de plantaes crop diversification; crop rotation
rolagem (dvida) rollover; rollover debt
romaneio (lista p/ as autoridades aduaneiras) packing list; shipping list
rombo deficit; deficiency
rompimento breach; tear (naveg.)
rotao de capital capital turnover
rotao de contas a receber accounts receivable turnover
rotao de funo job rotation
rotao de pessoal turnover
rotao de turnos rotation of shifts
rotear uma chamada (telecom.) route a call
roteiro checklist
rotinas de pessoal personnel routines
rubrica item; caption; heading; section; initial
rubricada initialed
rubricar (vb) initial
R
S.A. corporation
S.A.R. stock acquisition rights
S.M. Britnico Her Britannic Majesty
sabo em p powder soap; laundry detergent (ARI)
sacado payor; drawee (letra de cmbio); drawee
sacador drawer (letra de cmbio); issuer; payee
sacar (cheque) to cash; to draw
sacrifcio (ativos) sale
sadio; estvel sound
sagrado sacrosanct; hallowed
saibam tantos quantos esta virem ou interessarem to all whom these presents shall come or may concern, know that
saibam tantos quantos esta virem que know all men by these presents that
sada de recursos outflow
sada withdrawal; sailing (navio)
sala de despachos judges chamber
sala(s) suite(s)
salrio de benefcio the wage on which calculation of Social Security benefits is based under Decree No.
83080/79
salrio de contribuio wage which is the basis for application of the % of Social Security contribution
salrio educao education allowance
salrio famlia family allowance
salrio lquido net salary; take home payment
salrio mensal monthly salary
salrio mnimo minimum wage
salrio nominal money/nominal wage
salrio por empreitada contractual wage
salrio por hora hourly rate
salrio substituio replacement salary
salrio utilidade wages or salary paid in kind rather than in cash; fringe benefits
salrio salary; wage
salrios a pagar wages payable
salrios bsicos base wages
salrios vencidos e vincendos salaries due and coming due
saldar (vb) to liquidate; to settle (a debt)
saldo (de conta) disponvel cash on hand
saldo a favor credit balance
saldo comercial positivo trade surplus
saldo compensado offset balance
saldo credor credit balance
saldo de conta balance
saldo devedor debit balance; outstanding balance
saldo disponvel undrawn balance
saldo mdio compensated balance
saldo remanescente outstanding balance
saldo balance
saldos arrears
salvaguarda countervailing duty (GATT)
salvaguardar to hold harmless against
salvaguardas safeguards
salvo especificao em contrrio aqui contida excepted as specified herein
salvo melhor juzo to the best of one's knowledge (and belief); at the best knowledgment; to the best of s.o.
knowledge
salvo na medida em que except to the extent
salvo se unless
sanar to correct; to remedy (a default)
saneamento de meio circulante cash reconciliation
saneamento remedy
sanear a economia to clean up the economy
sanear um feito to render an interlocutory decision in the case
saque a descoberto overdraft
saque vista cash draft
saque emitido com vencimento superior a 60 dias de vista long draft
saque drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing
satisfazer to meet
saudoso late
se for o caso as the case may be
secretaria da justia e defesa da cidadania justice and citizenship defense office
secretaria da receita federal federal income office
secretaria de estado dos negcios da fazenda state treasury affairs
secretaria de poltica de informtica e automao informatics and automation policy office
secretaria de segurana pblica public security office
secretaria do estado dos negcios da justia state office for justice affairs
secretaria do tribunal secretary of the court
secretaria especial de informtica special informatics office
secretaria nacional de comunicaes Brazilian Communications Office
secretaria para assuntos da Casa Civil civilian household
secretaria office; bureau
secretrio(a) secretary (reunio ou assemblia); officer
securitrio insurance broker; pertains to insurance
securitizao securitization; demonetization; collaterization
sede e foro jurisdiction
sede headquarters; principal place of business; head office; seat
sediada em So Paulo to be based in So Paulo
sediado with principal place of business; headquartered
seguimento continuance
seguintes (e) et seq.
seguir o mesmo caminho to go the same way
segunda (2) via second copy
segundo turno (eleies) runoff elections
segurador underwriter
segurana security; safety
segurar preo peg (vb) a price
seguro contra greves insurance against strikes
seguro de pessoal personnel insurance
seguro de ramos elementares casualty insurance
seguro de responsabilidade profissional professional liability insurance
seguro de vida life insurance
seguro desemprego unemployment insurance
seguro imobilirio title insurance
seguro assurance; insurance
seguro-desempenho performance bond
seguro-fiana performance bond; legal insurance
seguro-garantia performance bond; performance guarantee; guarantee insurance
seguros a pagar insurance payable
seguros a vencer maturing insurance payments
seguros contra terceiros liability insurance
seleo de pessoal selection of personnel
seleo gleaning
selecionar jurados to empanel a jury
sem causa unjustified
sem efeito void
sem fins lucrativos (adj.) nonprofit
sem justificao razovel (adj.) unreasonable
sem nmero unnumbered
sem prejuzo ao acima exposto without derogating from the foregoing
sem prejuzo das outras multas cabveis means that a fine or penalty is provide for in the contract but other penalties may be levied
by law or other authority
sem se restringir ao acima exposto without limiting the foregoing
sem soluo de continuidade without interruption
semestralmente vencidos semi-annnualy; semi-annually in arrears (means paid, as interest, for the 6 months already
passed)
semestre half; semester
semovente livestock
semoventes animals; livestock
sempre porm but always
sempre que possvel affordable basis (on an ...)
sempre que whenever
senado upper houseupper house; senate
seno vejamos hence, in this regard
sendo certo que it being understood that
sendo desconsiderados no account being taken
senha PIN (personal identification number)
senhor e legtimo possuidor lawful owner and holder
senhor presidente Mr. Chairman
senhor owner; proprietor
senhora e legtima possuidora proprietor and lawful owner
senhora presidente Madam Chairman
sensoriamento sensory
sentena absolutria acquittal
sentena arbitral arbitration award
sentena condenatria sentence to condemn; award-making decision; condemnation sentence
sentena de impronncia refusal to indict
sentena de pronncia indictment
sentena declaratria declaratory judgment
sentena judicial court decision
sentena normativa ruling
sentena transitada em julgado jugment made final and unappealable
sentena court decision; judgment; verdict; decision
separao removal
separadamente severally
separar os "LEC's" dos "TOLL CARRIER's" (telecom.) unbundled network elements
seqestro impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration
ser aprovada to be carried
ser atrelada to be pegged to
ser auditada/auditorada to be audited
ser convocado to be summoned
ser criado to be contrived
ser destitudo do cargo to be dismissed of a post
ser destitudo, demitido to be dismissed from a post
ser generalizado to be widespread
ser incisivo to carve at the joint
ser inserido to be placed in the agenda
ser liberado to be loosened
ser o presidente da mesa to be chairman
ser parte do contrato to be party to the agreement
ser procedente to be valid
ser rejeitada to be defeated; to be voted dow
ser responsabilizado to hold responsible
ser responsvel perante ... to be liable to
ser responsvel to be liable
ser taxado to be taxed
serra circular para madeira com motor circular saw for wood with motor
serra mecnica mecanical saw
serto arid outback
servente de obras construction worker
serventia usefulness
servio de consultoria consultancy service
servio de dvida debt service/servicing
servio diligente standard of care (positivo); servitude (negativo)
servio externo field service
servio mdico health service
servio personalizado customized service
servio prestado service rendered
servios a terceiros services to third parties
servios avanados de chamada (telecom.) enhanced calling services
servios de consultoria empresarial business advisory services
servios de consultoria the consulting
servios de vigilncia security guard services
servios internacionais international services
servios nacionais domestic services
servios pessoais personal services
servios pblicos utilities; civil service
servido easement (positive); right of way; servitude (negative)
servido de uso easement
servidor de compartilhamento de arquivo file sharing server
servidor de emulao gateway server
servidor pblico civil servant
servidor civil servant; functionary; government employee
sesso de (em) on
sesso de lavratura de testamento will execution ceremony
sesso pblica open court
sesso sitting; session (uma srie de assemblias)
sesso/audincia reservada closed-door session; closed-door hearing
sesso; srie de assemblias session
setor imobilirio housing industry
setor privado private sector
setor business
siderurgia steel metallurgy
sigilo confidentiality; nondisclosure; trade secrets (s vezes)
sigiloso classified
sigla acronym
signatrio signatory
simblica de cmbio symbolic operation of exchange; token exchange transaction
simblico (adj.) token
similar (produto) counterpart
simulao sham (transaction)
sinal distintivo da sociedade corporate identifier
sinal distintivo licenciado licensed identifier
sinal distintivo identifier (marcas)
sinal earning money; down-payment; deposit
sindicalistas union members
sindicalizado unionized
sindicncia inquiry
sindicato da classe class union
Sindicato das Agncias de Propaganda Advertising Agencies Union
sindicato de ambulantes/vendedores association of vendors
sindicato de empregados Labor Union
sindicato de trabalhadores Labor Union
sindicato union; syndicate
sndico receiver (depositrio); bankruptcy trustee; trustee (falncia); receiver-manager (falncia);
sequestrator
sinistrado (adj.) injured; damaged
sinistro loss; occurrence; accident; casualty
sntese summary
sistema de Bypass dos turbogeradores turbine bypass system
sistema de caixa (on a) cash basis
Sistema de Compensao Europeu Euro-Clear System
sistema de compensao clearance system
sistema de comunicao entre os bancos swift
sistema de informaes gerenciais management information system
sistema de negociao trading/dealing system
sistema de partidas dobradas double-entry account
sistema nico centralized system
sisudo judicious
situao comercial business condition
situao do caso status of the case
situao financeira financial condition
situao patrimonial equity position; net worth; financial standing
situao regular in good standing
situao status; location; circumstance
sob censura guardedly; cautionsly; circumspectly
sob compromisso under affirmation; under oath
sob encomenda custom-made (adj.); to order
sob medida to order
sob pena de confisso under penalty of confession of judgment
sob qualquer pretexto on any pretext
sob trfico de influncia/enriquecimento ilcito for graft; influence peddling
sobejar to overabound; to be superfluous
sobras de campanha unexpected campaign funds
sobras unsubscribed shares; unsold shares
sobreestadia demurrage
sobreloja mezzanine
sobressalente spare part (peas)
sobrestamento de qualquer andamento dos casos that no action has been taken in any of the presently existing cases
sobrestar to halt
sobretaxa surtax; surcharge
scia-gerente managing partner
sociedade afiliada affiliate company
sociedade annima joint-stock company
sociedade civil civil company
sociedade coligada associate company
sociedade corretora brokerage company; securities firm; brokerage house
sociedade de capital aberto publicly-held company
sociedade de capital fechado closed corporation
sociedade de capital e indstria working partnership; capital and industry partnership; capital and working partnership
sociedade de capital fechado closely-held company
sociedade de comando leading company
sociedade de economia mista mixed-capital company; government-controlled company
sociedade de fato (casamento) common-law marriage
sociedade de participao venture capital company
sociedade de pessoas unilimited liability partnership
sociedade decadente decaying society
sociedade em comandita por aes limited partnership with share capital
sociedade em comandita simples limited partnership
sociedade em conta de participao special partnership; unincorporated joint venture
sociedade em nome coletivo general partnership
sociedade fantasma dummy corporation
sociedade fechada de investimento (USA) closed-end funds
sociedade inoperante dormant company
sociedade por quotas de responsabilidade limitada "limitada" company; Brazilian limited liability company
sociedade resseguradora coinsurance company
sociedade sem personalidade jurdica unincorporated organization
sociedade company; society; partnership
societrio (adj.) corporate
scio comanditado general partner; acting partner
scio comanditrio limited partner
scio de indstria working partner
scio inoperante dormant company
scio majoritrio majority shareholder
scio oculto silent partner
scio ostensivo ostensible (apparent) partner
scio pessoa fsica individual quotaholder
scio pessoa jurdica corporate quotaholder
scio principal senior partner
scio quotaholder; partner; member (clube)
scio-fundador incorporator
scio-gerente managing partner
scios participantes equity partners
socorrer to redress; to bail out
sofisticado advanced
sofrer novas redues to be pared even further
software de encaminhamento de rede routing software
software de prateleira off-the-shelf software
software do sistema de comutao (telecom.) switched system software
solicitao request; demand
solidariamente responsvel to assume joint liability
solidariedade joint liability; solidarity
solidrio joint liability/responsibility
soluo de problemas problem solving
solues no convencionais workaround
solvncia creditworthiness; solvency
som ambiente background music
soma lquida e certa sum certaim
soma total total sum
soma sum
sondagem boring
sonegao fiscal tax evasion; dodging
sonegao evasion; understatement
sonegar impostos dodge taxes; evade taxes (to)
soprador blower
soro de leite whey
sorteio de prmios prize raffle
Sr. Presidente Mr. Chairman
Sra. Presidente Madam Chairman
sub chefe deputy head
subarrendamentos subleases
subconjunto subassembly
subcontratao hive-off
subcontratar to hive off; to subcontrac
subdelegao delegation
subjacente underlying (agreement)
submeter relatrio a file report with
submeter refer to
subordinao hierrquica subordination within an administrative hierarchy, or administrative subordination (labor
subordinado dowline
subornar to bribe; pay off
suborno payoff; bribery; bribe
sub-procuradoria deputy-attorney's office
subscrever to approve; endorse; subscribe for
subscrio subscription; underwriting
subscrito subscribed
subseqentes modificaes as amended
subsidiar (vb) to subsidize
subsidiria integral wholly-owned subsidiary
subsidiria subsidiary
subsdio background information; subsidy
subsistncia (declaraes e garantias) survival
subsistir to exist; remain; endure; survive
substabelecer poderes subgrant powers (to)
substabelecer to delegate
substabelecimento delegation of powers; substitution
substituto (adj.) acting; alternate
subveno subsidy
subvencionado subsidized
subvencionar (vb) to subsidize
subvenes oramentrias budget grant
sucata de ao (met.) steel scrap
sucata de ferro e ao (met.) ferrous scrap
sucatear (vb) to undermine; to sap
sucesso fiscal succession tax
sucesso tributria "tax sucession" (but first explain what it is - creditors of a company that has been bought out
are entitled to go after their credits by resorting to the new company owners.
sucesso universal general succession
sucesso succession
sucesso do pedido outcome of the claim
sucumbncia loss of suit
sucursal main branch
sujeito taxao dutiable
sujeito passivo victim
sumrio de principais termos (St. Exch.) term sheet
sumrio resum; abstrat; table of contents
sumarssima summary proceeding
smula precedent
superao precedent
superar to weather
supervit comercial trade surplus (to pile up)
supervit oramentrio budgetary surplus
supervit surplus
superfaturamento overpricing
superficirio tenant
superintendente supervisory boardmember
superintender to direct
superior a in excess of; greater than
Superior Tribunal de Justia Superior Court of Justice
Superior Tribunal Militar superior military court
supervenincia passiva undisclosed liability
superveniente new (sometimes)
supervisor de fbrica foreman
suplente deputy; alternate; substitute
suplicado respondent
suplicante petitioner
supor to assum
suportar (peso) to bear
suporte de deciso decision support
suporte fsico physical medium
suporte; apoio bulwark
suposto purported
supra above
Supremo Tribunal Federal federal supreme court; supreme court (USA)
suprimir to delete
surpreender to startle
sursis suspension of sentence
surto; fase bout; soaring; onset; outbreak
suspeio (de um juiz) recusation
suspeito (Dir. Proc. Penal) suspect
suspender to be adjourned; to stop payment (cheque)
suspensa (reunio, assemblia) adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro);
recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata)
suspenso de cido glutmico glutannic acid suspension
suspenso de instncia supression of actions
suspenso continuance; adjournment (reunio)
sustao de cheque stop payment
sustao de protesto suspension of protest
sustao stay; injunction
sustar to halt; suspend; stay; arrest
sustentao oral oral argument
sustentar contra assert against
sustentar; apoiar (vb) to maintain; to assert; to uphold; to underpin
T
tabela de incidncia do IPI table of IPI tax rates
tabela progressiva graduated rate
tabela tariff
tabelio notary public
tablita deflationary factor
talude floodbanks
tamanho / volume das taxas / tarifas (telecom.) bulk rates
tambores drums
tanque com agitador para fluxo, em inox tank with agitator for flow, stainless
tanque de ao steel tank
tanque de coliso a r (naveg.) after-hold
tanque de coliso avante (naveg.) forward-hold
tanque de lastro (naveg.) ballast tank
tanque de terra shoretank
tanque em polipropileno polypropilene tank
tapar o sol com a peneira to deny bad news
tarefas; atribuies assignments
Tarifa Aduaneira do Brasil (TAB) Braziliam Customs Tariff
tarifa alfandegria duty
tarifa de manuteno maintenance fee
tarifa para o servio de acesso comutado (telecom.) switched acess rate
tarifa uniforme standard rate
tarifao price hike
tarifas aduaneiras customer charges
tarifas alfandegrias custom duty
tarugadeira viser
taxa vista spot rate; demande rate (exchange)
taxa administrada managed/official rate
taxa aduaneira duty
taxa cambial exchange rate
taxa consular consular fee
taxa de acesso a central de comutao (telecom.) switched acess rate
taxa de adeso commitment fee
taxa de arquivamento registration fee
taxa de captao offer rate
taxa de cobrana collection tax
taxa de compromisso facility fee
taxa de convenincia convenience rate
taxa de crescimento rate of growth
taxa de expediente handling charge
taxa de juros interest rate
taxa de licena license fee
taxa de melhoria de portos port improvement fee
taxa de perda de fregus churn rate
taxa de permanncia maintenance fee
taxa de remunerao yield rate
taxa de renovao da Marinha Mercante merchant marine renovation fee
taxa de sobrestadia (navios) demurrage fee
taxa do dia spot rate
taxa do imposto de renda income tax rate
taxa horria hourly fee
Taxa Interbancria de Londres libor
Taxa Interna de Retorno (TIR) internal rate of return
taxa judiciria judicial free
Taxa Libor libor
taxa limite ceiling rate
taxa preferencial prime rate
taxa registrada official rate
taxa sobre estadia demurrage
taxa price; charge; fee; rate
taxao dutiability
taxar to levy (taxes); to assets
taxas de servios pblicos assessments utility
tcnico de contabilidade accounting officer
telefonia telephone services
telegrama cable; telegram
televiso por assinatura pay television
telex chaveado key/tested telex
telex cifrado tested telex
tm entre si justo e contratado witness; in witness whereof
tem seu sucesso j comprovado to have a proven record
temerrio spurious
temperamento temperance
tempestividade de recurso timeliness of an appeal
tempestividade timeliness; seasonably; timely; timeliness of ann appeal
tempo de casa time on the job
tempo de conversao air time
tempo de execuo early watch service system
tempo hbil within the legal time frame
tempo inoperante downtime
tempo opervel uptime
tempo previsto para carregamento (E.T.C.) E.T.C. (estimated time of cargo)
tempo previsto para chegada (E.T.A.) E.T.A. (estimated time of arrival)
tempo previsto para partida (E.T.D.) E.T.D. (estimated time of departure)
tempo previsto para zarpar (E.T.S.) E.T.S. (estimated time of saling)
temporrio transient
tendncia trend
tenho dito I rest my case ...
tenor term
tenso stress
teoreticamente conceibably
teoria da aparncia apparent authority doctrine
teoria do gio agio theory of interest
ter conhecimento cognizant of all terms ...
ter direito a to be entitled to
ter xito com a reforma to make a go of a reform
ter f pblica to have full faith and credit
ter fins lucrativos operate for profit
ter vista (de processos) to request the case records for examination
terceirizao outsourcing; subcontracting
terceiros no relacionados unrelated thir parties
terceiros third parties
terminar (sent. tempo) to expire
trmino; expirao expiration (contrato)
termo de abertura instrument of opening
termo de acordo extrajudicial out-of-court settlement
termo de acordo settlement agreement
termo de anuncia instrument of agreement; instrument of consent; instrument of concurrence
termo de aprovao instrument of approval
termo de audincia transcript of hearing
termo de entrega de obra work delivery instrument
termo de fechamento instrument of closing
termo de iseno de responsabilidade disclaimer
termo de posse instrument of investiture
termo de responsabilidade liability commitment; declaration of acceptance of liability
termo instrument; duration
termos de aprovao termos of approval
terreno quitado discharged land
terrenos plots
tese acadmica dissertation
tesoura para cortar solda em barra extra pura scissors for cutting extra pure bar welding
tesouraria treasury
testa de ferro straw man; fronting company
testada dividing line with the street
testador testator; bequeather
testamenteiro executioner; executor
teste de aptido aptitute test
teste de inteligncia intelligence test
testemunha apresentada witness in person
testemunha de acusao witness for the prosecution
testemunha de defesa witness for the defense
testemunha instrumentria witness by proxy
testemunha ocular eye witness
testemunhar (vb) testify
testemunho testimony
testes de comissionamento comissioning test
testes de desempenho performance tests
testes de personalidade personality tests
testes psicolgicos psychological tests
teto mximo permitido ceilings
txtil no entrelaado nonwoven
timbre de escritrio letterhead
tipicidade typicity (means the perfect correspondence between the conduct of the agent and the
conduct described by law)
tipificar to deem; to exist
tipo de documento contratual type of contractual document
tirar de letra to sail through
tirar o mato, limpar, expulgar to weed out
titular de domnio with/holding title to
titular holder; owner; full professor (univ.); holder of an account (conta)
titularidade integral fee simple
titularidade ownership (= direito de propriedade); holding; fee property
ttulo (patente) certificate; heading; note; security; bill; bond
ttulo a curto prazo short-term note
ttulo a longo prazo long-term bond
ttulo a pagar (bancos) note payable
ttulo a receber bill receivable
ttulo ao par par bond
ttulo ao portador bearer instrument
ttulo aquisitivo deed of title
ttulo bom e negocivel good and marketable title
ttulo bom e vlido good and marketable title (posse); good and negotiable instrument (obrigao)
ttulo cambial negotiable instrument
ttulo cambirio exchange draft
ttulo caucionado escrowed security
ttulo conversvel em aes convertible bond
ttulo da dvida externa brasileira deposit facility agreement (DFA)
ttulo de crdito instrument of credit; market security; bond; security
ttulo de dvida lquido e certo net and certain/accurate instrument of indebtedness
ttulo de dvida pblica; ttulo pblico government bond
ttulo de dvida instrument of indebtedness
ttulo de habilitao professional license
ttulo de propriedade deed of property
ttulo de renda fixa fixed-income security; bill and bonds of fixed return; non-indexed securities
ttulo de renda varivel variable-income security
ttulo do cargo job title
ttulo do tesouro exchequer bill
ttulo executivo judicial judicial execution instrument
ttulo executivo execution instrument; collective document
ttulo executrio collective document
ttulo honorfico joint honors
ttulo mltiplo multiple share certificate
ttulo negocivel negotiable instrument
ttulo patrimonial membership; membership share (stock exchange)
ttulo proprietrio membership share
ttulo pblico government bond
ttulo singular single stock certificate
ttulo universitrio university degree
ttulos com prefncia na liqidao corporate senior securities
ttulos consolidados consolidated bonds
ttulos conversveis convertible bonds
ttulos de dvida pblica debt securities
ttulos diferidos deferred bonds
ttulos e valores mobilirios equity; bond and note
ttulos em carteira portfolio
ttulos endossados endorsed bonds
ttulos federais federal bonds; government bonds
ttulos garantidos secured notes
ttulos negociveis negiatiable instruments
ttulos nominativos registered securities
ttulos pblicos government bonds
ttulos sem vencimento continued bonds
tocar to devolve upon (succession)
todo each such
tolerncia forbearance; waiver; allowance
tolerar to waive; forbear
tomada de deciso decision making
tomada de preos price survey
tomador de crdito applicant for the credit
tomador borrower; insured (de seguro)
tomar posse to take office
tomar uma atitude to bite the bullet
tombado certified as a historic structure; listed (as a landenark)
tombamento act by which property is preserved as a historical site or having cultural value
tombar to designate a landemark; to list
tonelada curta (907,2 kg - S.T.) short ton; net ton (S.T.)
tonelada longa (1.016 kg - L.T.) L.T. (longo ton, gross ton)
tonelada mtrica (1.000 kg - M.T.) Metric ton (M.T.)
tpicos bullet points
torneira de inox stainless tap
torno mecnico power lathe
torno lathe
torpeza moral turpitude
torre de sondagem ou perfurao derrick
torre pylon
total das aplicaes total applications
total das origens total sources
total do ativo total assets
total do passivo total liabilities
total listado overall amount
totalidade do avenado entire agreement
trabalhador assalariado salaried worker (as opposed to worker on commission)
trabalhador autnomo independent contractor; self-employed worker
trabalhador avulso freelance worker
trabalhador braal manual worker
trabalhadores externos fiel stabb
trabalho alternado aos sbados working every other saturday
trabalho em equipe team work
trabalho task
trabalhos forados hard work
trao drive
traos de personalidade character traits
tradio cadastral recorded history
tradio tradition; delivery
traduo gratuita free translation
traduo livre free translation
traduo translation
tradutor juramentado official/certified translator
trfico de drogas drug trafficking
trfico de influncia influence peddling
trfico de informaes peddling
tramitao handling; development; procedure
trmite progress
transao a termo hedging transaction
transao de boa-f arm's length transaction
transao entre partes independentes arm's length transaction
transao settlement; business; compromise
transacionar to trade
transaes imobilirias conveyancing
transbordo transhipment
transferncia de chamada (telecom.) call forwarding
transferncia de fundos a descoberto overdraft
transferncia eletrnica de fundos wired funds
transferncia transfer
transferir propriedade to pass title
transformador para solda transformer for welding
transformador retificador rectifier transformer
transgresso voluntria wilful misconduct
transgressor tortfeasor; wrongdoer
transigncia compromise
transigente compromising party
transigir to compromise; to come to an agreement; to waive
transitar em julgado become final and unappellable
trnsito em julgado res judicata
transitou em julgado final decision not subject to appeal; is unappealable
transmisso conveyance
transmitido (bem imvel) conveyed
transparncia rectitude
transparente open and aboveboard
transponder transreceptor; transpondedor; trespondedor; transponder
transportado (de uma folha para outra) brought forward
transportador carrier
transportar um saldo carry over a balance (to)
transporte carryforward
transporte areo air transportation
transporte ferrovirio railway transportation
transporte gratuito free transportation
transporte martimo maritime transportation
trasladado em seguida certified copy made immediately
traslado ferry-flight; first certified copy
tratado de bitributao income tax treaty
trataviva amigvel friendly or amicable negotiation
tratativa de acordo arrangement for settlement
tratativa; acerto arrangement; procedure; negotitaion
tratar; abordar to deal with
travar to lock; join; bar
travessa byroad
trazer calculate
treinar train (to)
trefila wiredraw
trefila manual manual wiredraw
trefiladeira modelo ... wiredrawing machine
trefiladeira nacional national wiredrawing machine
trgua de preos price letup; price respite
treinamento training
treinamento de superviso supervisory training
treinamento inter-departamental (marketing) cross-training
treinamento no trabalho on the job training
treinamento prtico hands-on training
trplica (Dir. Proc. Penal) defense's rebuttal; second reply; rejoinder
trespasse de estabelecimento succession of establishment
trevo cloverleaf; nonimpeded flow; interchange
tribunal court; superior court; higher court; second instance court
tribunal arbitral court of arbitration
tribunal de alada second instance court; higher court
tribunal de circunscrio circuit court
tribunal de contas public finance court
Tribunal de Contas da Unio federal/union accounts tribunal
tribunal de justia superior court; state appeals court; court of appeals (2nd instance)
tribunal de recursos appellate court; court of appeals; also appelate court
tribunal do juri jury court
tribunal eleitoral electoral court
tribunal federal de recursos appellate court; federal court of appeals
tribunal pleno full session
tribunal regional do trabalho regional labor court
tribunal regional eleitoral regional electoral court
tribunal regional federal regional federal court
tribunal regional militar regional military court
tribunal superior do trabalho superior/higher labor court
tribunal superior eleitoral superior electoral court
tribunais do trabalho labor tribunals
tribunais eleitorais electoral tribunals
tribunais militares military tribunals
tributao; contribuio assessment; taxation
tributao reflexa presumed taxation
tributar to levy (taxes); to assets
tributvel dutiable; taxable
tributo duty; tax
Tributos Federais (TF) Federal Tax
Tributos Mobilirios (TM) Real Estate Tax
trinio three years
trifsico three-phase
trimestre quarter
trinca (naveg.) crack; fissure
troca switch
trocar (moeda) exchange to
trpico mido tropical wetlands
trust testamentary trust
tubulao (telefonia) conduit
tubulaes (genrico) pipelines
tudo assistiam (a) present throughout
tumultuar to disturb
turbao adverse possession
turma (de juzes) panel
turmas shifts
turno da noite night shift
turno de trabalho shift
turno diurno; turno do dia day shift
turnos shifts
tutela guardianship; relief; court protection
tutela especfica specific performance
tutelas guardians
TV por assinatura pay TV
U
ultrapassar um crdito overpass a credit (to)
um lide lead (as in newspaper)
underwriting firme straight underwriting
underwriting residual stand-by underwriting
unio federal federal government
nicos scios sole quotaholders
unidade (da Federao) political divisions and subdivisions (estados, distrito federal e municpios)
unidade de conta unit of account
unidade de desbaste (met.) roughing mill; slabbing mill
unidade de embalagem packing unit
unidade padro de capital (U.P.C) capital standard unit; standard unit of capital
unidades da federao political subdivisions
unificar consolidate
universal flat
universalidade de rendimentos worldwide income
urbanizao urban renewal
usando as atribuies que lhe so conferidas to authority vested in him by
usinagem machining
uso capio adverse possession
uso indevido misuse
uso manso e pacfico uncontested use
usufruir enjoy
usufruto enjoyment; usufruct
utenslios wares
utenslios domsticos household appliances
til useful
utilidade pblica public interest; eminent domain
utilidades implements
utilizao de informaes privilegiadas insider trading
utilizar (recursos) enlist
V
via counterpart
vaga opening; vacancy
vaga de garagem parking space
vale brinde/achou ganhou instant prizes
vale tudo ultimate bright (judo); free-for-all
vale postal postal money order
vale-refeio meal voucher
vale-transporte transportation ticket
valer-se de to resort to; to avail oneself of
validao de testes test validation
validade currency; validity; effectiveness
vlido good
valor worth; value; amount/sum (em dinheiro)
valor a contento sale on approval
valor a prazo sale on account
valor acima do nominal above par
valor agregado added value
valor base do arrendamento base rent
valor bloqueado float
valor CIF (que inclui custo, seguro e frete) CIF (cost, insurance, freight)
valor comercial market value
valor consignado face value
valor contbil book value; carrying value
valor da causa value of the matter in controversy
valor da remunerao por cpia value of remuneration by copy
valor de alada value assigned to case by the lawyer for the claimant
valor de balano book value
valor de cotao quoted value
valor de face face value
valor de fatura invoice value
valor de liquidao forada break-up value
valor de mercado fair value; market value
valor de mercado global de uma ao float
valor de resgate surrender value; cash surrender value; aggregate principle amount
valor de resgate em dinheiro cash value
valor de sucata scrap value
valor declarado stated value
valor do patrimnio equity value
valor do patrimnio lquido net worth
valor em discusso amount of the claim
valor em garantia value as security
valor fixo (fat.) retainer fee
valor histrico the value to date, unadjusted for monetary correction
valor ingressado inflow
valor integral full amount
valor justo fair value; market value
valor mobilirio security
valor monetrio security
valor nominal face value
valor par par value
valor patrimonial equity value
valor patrimonial de aes equity value of shares
valor residual residual amount
valor residual a balancear unrecorded residual amount
valor retido holdback amount
valor total aggregate amount
valor tributado tax owed
valor venal assessed value
valorao (bidding) specifications
valores (em geral) amounts
valores dedutveis allowable deductions
valores mobilirios; ttulos de crdito securities
valorizao (no mercado) appreciation
valorizar to appreciate
vantagens/facilidades bsicas do competidor (telecom.) facilities-based competitor
vantagens privileges (shareholders); benefits; advantages
vapor do processo process steam
vara district court; lower court; court
vara cvel circuit court (USA); lower civil court (estadual)
vara cvel estadual court of 1st instance
vara cvel federal federal circuit court (USA)
vara de famlia court of family justice
vara de famlia e sucesses lower family and succession court
vara de menores lower juvenile court
varo male claimant
varejista retailer
variao fluctuation
variao cambial exchange gain variation
variao do capital circulante lquido net current asset variation
variao monetria ativa exchange gains
variao monetria passiva exchange losses
variaes monetrias lquidas net monetary variations
variando in the range
vazo outlet
vazo de recursos outflow
veicular to disclose; to circulate past due
veculo medium (media)
vencendo-se a 1 parcela the first installment shall be due on
vencedor da concorrncia winning bidder
vencer to mature; become due; come due; become stale (checks) (to)
vencido overdue (adj.); accrued; outstanding; expired; matured
vencido postecipadamente in arrear
vencido (aluguel) the rent shall be paid in arrear by the day of the following month
vencimento maturity; due date; expiration of line; expiration date (bolsa); maturity date; settlement date;
earnings
vencimento antecipado early maturity; acceleration
vencimento do principal principal maturities
vencimento integral no final bullet maturity
vencimento mdio ponderado weighted average life to maturity
venda a contento sale on approval
venda a descoberto short sale; to sell short
venda a prazo installment sale; sale on account; forward sale (bolsa)
venda a prestaes installment sale
venda a termo futures sale
venda a vista cash sale; spot sale
venda casada/condicionada tie-in sale
venda com reserva de domnio conditional sale
venda condicional conditional sale
venda judicial sale by order of the court
venda por atacado wholesale
vendedor ambulante street vendor
vendedor de opo de venda put option seller
vender a contento sale on approval
venha a... may communicate
verba de aprimoramento advanced training (cost)
verba de propaganda advertising allowance
verba de sucumbncia burden of defeat
verba destinada aos desempregados dole
verbas monies
verbas rescisrias severance pay
verbas trabalhistas labor amounts
verbete clause; item
veredito verdict
verso return; transfer
verso de parcela do patrimnio transfer of part of the assets
verso juramentada official translation
version verso
verso overleaf
verses (programa de computador) release level
verter (o valor do patrimnio) convey the equity value
verter para convey to
verticalizao vertical integration
verticalizar (concentrar toda a produo) verticalize
vestibular college entrance examination; Scholastic Aptitude Test (SAT)
vestir a camisa to be a company man
via counterpart
via area; carta area registrada first class mail
via transversal indirect
viabilidade feasibility
viabilizar to obtain
viagem astral out-of-body travel; astral projection
viajar para o exterior to travel overseas
vivel feasible
vice-presidente deputy chairman
viciado flawed
vcio formal formal defect
vcio oculto latent defect
vcio redibitrio redhibitory vice
vida til useable life; useful life
vida til estimada estimated service life
vide anverso see face
vide verso see overleaf
vigncia effectiveness; validity; force; legality
vigncia e prazo effectiveness and term
vigente prevailing (legislation); in force on (date); actual; present
vigilncia surveillance
vigilncia sanitria sanitation
vigor (em) of full legal; in effect
vinagre de cidra (farm.) cider vinegar
vincendo coming due; falling due; maturing; receivable; accruing
vinculao entailment; commitment; quasi-escrow; compling; linkage
vinculado entailed; earmarked; linked
vincular to tie in; to peg
vinculativo binding
vnculo collateral
vnculo contratual contractual bond
vnculo empregatcio employment bond; employment relationship; ties
vnculo jurdico legal bind
vnculo trabalhista employment bond
vinda de tcnico ao Brasil sending of technician to Brazil
vinhoto alcohol destillery waste
violao; descumprimento; infrao infringement; breach; violation
violao de sigilo breach of confidentiality
violao do dever de vigilncia breach of duty to take care??
violar breach; contravene
violar fiana to jump bail
violar lei to contravene the law; breach; break the law; infringe
violncia fora de controle uncontrolled violence
vir com boas intenes come with clean hands
virgem (fita) blank (tape)
visa seen and agreed; agreed to and accepted
visa julgar seeks the ruling of
visando in an attempt
visar (vb) to certify; to countersign; stamp; seeking; to target; to review for approval
vistas inspection (request...)
visto agreed to and accepted; acknowledged and accepted by; acknowledged and agreed to
visto (em documento) having examined, passed (but not necessarily approved); acknowledge
visto de imigrao immigrant visa
visto permanente lawful permanent residency; permanent visa
vistoria inspection
vistos case record examined
vitaliciedade dos juzes the Judges serve for life
vitalcio (adj.) for life; life
viva-voz (prego) open outcry
vocao intended use
vogal (justia do trabalho, pessoa que defende algo) advocate
volume ar air volume
volume pesado heavy lift
vontade das partes volition of the parties
votar a favor to vote for
votar de acordo com o n de suas aes vote is shares in favor of
voto vote; opinion (dos juzes num acrdo)
voto aberto viva-voce vote
voto condutor vote of the reporting judge
voto contrrio dissenting opinion
voto de agradecimento vote of gratitude; vote of thanks
voto de desempate casting vote
voto de louvor vote of approval; vote of praise
voto de minerva; voto de qualidade; voto de desempate casting vote
voto do relator vote of the reporting judge
voto em branco blank vote
voto em separado separate ballot
voto favorvel affirmative vote
voto majoritrio plurality vote
voto mltiplo multiple vote
voto nominal viva-voce vote
voto plenrio opinion en banc
voto plural plurality vote; plural vote
voto secreto voting by secret ballot
voto unnime (v.u) unanimous vote
voto vencedor majority opinion
voto vencido dissenting opinion
W
winchester hard disc
Z
zelar por to make effort to see that; to ensure that
zero coupon bond zero coupon obligation
zero coupon bond de primeira linha triple-A zero coupon obligation
zona territory (if possible)
zona azul metered area
zona franca free-trade zone
zona intermediria buffer zone
zona rural rural zone
zona urbana within city limits
zoneamento zoning
zpe and export platform