Vous êtes sur la page 1sur 141

DICIONRIO JURDICO

CPIA APENAS P/ TRADUTORES


atualizado em 96
A

a quo; ad quem

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

court of judge from which a dispute is sent to another, which is the


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

abonado(a) (adj.); de confiana; ilibado


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

trustworthy
to certify; guarantee; allowance
allowance; approval of absence
covering; address
covery; embracing
comprehensive (program)
encompass
pave the way; charting the course
to relinquish; to waive; to give up
to go public
acquit; dismiss
dismissal of action; dismissal of instance; dismissal of proceedings
summary dismissal
acquittal; absolution; pardon; discharge; dismissal
abstentions
those legally impeded obstaining from voting
refrain from
treaty shopping
to corner
share; suit; action
joinder
annulment action
bearer share
stock bonus; stock dividend
forfeited share
writ of prevention; court action; precaution(ary) action; ancillary
action
precautionary action and seizure
precautionary action incidental to bond for court costs and fees
civil class action; public civil action
punitive action; condemnatory action
imdemnity action; condemnatory action
consignment action
share in custody
action for compulsory judicial confirmation of ownership
suit for goods sold with title retention
collection action
ordinary collection action
free lease suit
cognitive proceedings
consignment in payment suit
enforcement action
action of detinue; deposit action
expropriation action
eviction action; action for repossession; eviction action for failure to
pay
execution action
fruition sahare
fruition share
suit for damages
merit action
2

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

annulment; defeasance
paternity action
account rendering action
investment grade
repossession action
suit for damages
repetition indebit
action for refund of overpayment
civil liability suit
derivative action
amendatory action
subdivision action
declaratory action
share of the capital stock
treasury stock; share held in treasury
issued; outstanding share
endorsable share
book-entry share
action for execution
fungible share
mortgage foreclosure proceedings
paid-up share
litigation; court suit; judicial suit
claim deemed groundless
monition action
suit filed by; suit brought by
non-assessable share
non-assessable share
opposition
registered share
malicious or culpable, faulty, negligent act or omission
common share; common stock; civil suit; civil action
ordinary suit for annulment of bill of exchange
ordinary collection action
ordinary declaratory petition
ordinary action for recovery of unduly paid debt; ordinary suit to
recover amounts not owed or paid in error
ancillary ordinary action
commission or omission
suit for damages
defeasance action
criminal action
private criminal action
public criminal action
class action; popular action
preferred share; preferred stock
preferred class A share
writ of prevention; interlocutory action; ancillary action
action in rem; possessory action
action or suit to recover
claim
3

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

termination action; rescissory action


action for review
revocation suit
nonpar share
summary proceedings
debenture stock
underlying stock
share; stock
blue chips
shares being traded
outstanding shares
wirs
confrontation of witness
entail
to accept; fulfill; respect; venerate; obey
without head
forbearance
agreement to ...
factory acceptance
acceptor; taker
to accept; to affirm; acknowledge; agree
acceptance
acceleration
to speed up (a payment timetable)
arrangement
settlement of accounts
assets; wealth
real estate holdings
net assets
feature; fixtures; ancillary (claim)
ancillary charges and fees (loan)
found in order
contempt of court
stearic acid
linoleic acid
the foregoing
identified above
foreclose guaranty
shareholder
offering shareholder
individual shareholder
corporate shareholder
by acclamation
comforter
to accept (to receive without implying approval)
monitor; observe; follow up on (USA); follow up (UK)
follow up on the periods
to keep up with; to be in keeping with the worldwide trend
(tendncia)
debt-reduction agreement
decision attached to an appeal
court decision
to agree to
4

acordo

deed of arrangement (em concordata); agreement; settlement (em


processo)
acordo amigvel
amicable; out of court settlement; amicable settlement
acordo coletivo de trabalho
collective bargaining agreement; collective bargaining contract
acordo comum
mutual agreement
acordo de acionistas
shareholders' agreement
acordo de agenciamento de administrao fiscal
agency agreement
acordo de agenciamento de converso e pagamento conversion and paying agency agreement
acordo de associao
joint venture agreement
acordo de cavalheiros
gentleman's agreement
acordo de cooperao
teaming agreement
acordo de no concorrncia
non-competition agreement
acordo de participao
participation agreement; partnership agreement
acordo de reduo de dvida
debt-reduction agreement
acordo de sigilo
nondisclosure agreement
acordo de vontades
mutual agreement
acordo de voto
voting agreement
acordo epistolar
letter agreement
acordo extra-judicial
out-of-court settlement
acordo integral
entire agreement
acordo judicial
litigation settlement
acordo pr-nupcial
premarital arrangement
acordo preferencial
preferential agreement
acordo prvio
preliminary acceptance
acordo sindical
union contract
acordo vinculativo
binding agreement
1/3
acrescidas de
plus the one third bonus
acrescido a
plus
acrescido de 15%
with a surcharge of 15%
acrscimo
surcharge
acumulado
accrued; aggregate (total)
acmulo; acumulao (juros, frias); proviso
accrual
acusao criminal
charges against
acusao escrita
presentment
acusar (vb)
to accuse; to charge; to impeach; to expose
acusar recebimento
to acknowledge receipt
ad referendum
by referendum of
adaptar
adapt; adjust
adendo; aditamento; aditivo
addendum; rider; addenda
adequao
fitness; adequate; conformity
adequado
adequate; sufficient; suitable; satisfactory
adequar (vb)
to tailor; to dovetail; to bring in line with; to make conform with
aderir (vb)
to abide by; become part of
adeso; observncia
adherence; compliance; accession
adesivo
ancillary; attached; connected
adestramento
training; instruction
adiado
to be postponed
adiantamento
advance payment
adiantamento para desembarao
clearance advance
adiantamento sobre contrato de cmbio (ACC)
forward foreign currency agreement
adiante fixado
established below
adiante nomeado
named below
adiante; abaixo (clusula)
below; hereinbelow
5

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

additional allowance
spread; surtax
extra; extra for night work
freight surcharge for renovation of Merchant Marine
surtax
health hazard bonus; health hazard allowance; additional allowance
for health hazards
risk premium
state surtax (income tax)
extra for night work; extra; extra allowance for night work;
additional allowance for night work
performance
accruing; performing; innocent
accruing (adj.); performing; innocent; addendum; amendment of
complaint; addition to (clusulas de contrato)
to make an addendum to; to supplement; to amend a motion
addendum; addenda
adjudication; award (bidding)
associate; assistant; deputy
hands-on management
estate planning; management
servicing of a loan
management of company
officer
trustee
securities portfolio manager
business administrator; company officer
feasible; acceptable; admissible
to accept; authorize; hire; engage; contract; to acknowledge; allow
issue
to become vested in; to become vested with
sponsored ADR
unsponsored ADR
caveat; warning
adverse
attorney; attorney at law (USA); solicitor (UK); counsel
defense attorney; counsel for defense
attorney of record
general attorney of the government
in-house counsel
airlines employees
airworthiness
absence period
termination
determination
to determine; gauge
principal; guaranteed
to set bond; to bail; to guarantee; to bond
bailable
affiliates; affiliated with
affinity
related matters; the like
6

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

fee farm
charterer
affreightment
voyage charter
branch
collection agency; bill collectors
collection agency
sourcing
news agency
lending office
multilateral instrument guarantee agency (MIGA)
agency; commissioning
freight forwarder
sourcing
to act as an agent
schedule; set
agent
commission agent; comission merchant
stockbroker
process agent; notifying agent
clearing agent; clearing member
exchange agent
underwriters
investigator
issuing agent
paying agent
process agent
agent for service of
registrar
escrow agent; depositary
issuing agent
trustee; fiduciary agent
fiscal agent
pracing agent
sequestering agent
surface active agent
to streamline; to expedite; to facilitate; to make more efficient
premium; spread
to act on both sides of the transaction (securities)
act in (their) stead
agitator with low
column agitator with motor
wall agitator
movable agitator
agitator for paste
portable agitator
congestion
to accommodate
we would appreciate
appellee
appellant
appeal
bill of review; interlocutory appeal
7

agravo de mesa
agravo de petio
agravo regimental

a form of review of a decision


interlocutory appeal
special appeal according to specific court regulations (only 2nd
instance)
agregao
addition
agremiao
association
agressor
aggressor; tortfeasor (civil action)
agroindustrial
agribusiness
agropecuria
cattle and crop raising; agribusiness
agrupamento (aes)
grouping of shares; rervese stock
aguarda julgamento
to be pending judgment; await decision to be
guas territoriais
territorial waters
aguentar (situao)
to bear
ainda mais
even further
ajuda de custo
allowance; cost allowance
ajudante de perfurador
roughneck (petrleo)
ajuizamento; protocolo
filing (lawsuit)
ajuizamento de causa
filling of a lawsuit
ajuizar (vb)
to file; to bring; to institute; to commence
ajuizar um processo
to file a suit; bring; file; institute; start
ajustado
agreed; covenanted; settled
ajustado extracontabilmente
off-book adjustment
ajustador
fitter
ajustar o valor bruto
to gross up
ajuste
agreement; covenant; settlement; arrangement; adjustment
ajuste a valor presente
present value adjustment
ajuste do valor bruto; reajustamento do rendimento bruto
gross-up
ajuste dos impostos de fronteira
border tax adjustments
ajuste monetrio
monetary adjustment
alarde
fanfare
alavancagem (finanas)
leverage; gearing
alcanar uma composio amigvel
to reach at an out-of-court settlement; arrive at an out-of-court
settlement
alcanar (objetivo)
to obtain
alcance
comprehensiveness
alada
jurisdiction; area of authority
Alada da Rainha
queen's bench
aleatrio
aleatory; hazardous
alegao
allegation; claim; argument; counts (in an indictment)
alegaes; memorial
brief; allegations
alegaes finais
closing arguments
alegar prejuzos
to claim damages
alm de
in addition to
algo que acontecer no futuro
eventually
alheio sua vontade
beyond its nill; beyond its control
alis
in deed; in fact
aliciar (vb)
to solicit; entice
alienao; destino
disposal; divestiture; divestment; sale; allienation
alienao de bens
disposal of assets
alienao fiduciria
fiduciary alienation; conditional sale; see trust receipt (black's)
alienao fiduciria em garantia
trust receipt
alienante
alienor; seller
alienar
to dispose of; to convey
8

alienatrio
alimentada com maarico
alimentos (cnjuge); penso alimentcia
alimentos (filhos)
alnea; elemento do ativo/passivo; rubrica
taxa do imposto de renda
alquota de imposto
alquota fixa (imposto)
alquotas
alvio de dvida
alma da caverna (naveg.)
almoxarifado
alocao de pessoal
alocaes oramentrias
alocar; destinar; distribuir; reservar (vb)
alongamento do perfil (dvida, juros)
alta parte contratante
alta tecnologia
altas de preos
altas e baixas
alterao
alterao contratual
alterao estatutria
alterar
alternncia
alternativa
alto escalo
alugar
aluguel
aluguel de aes
aluguel mensal
alvar; ordem judicial
alvar de demolio
alvar da incorporao; carta patente
Alvar da Prefeitura
alvar de funcionamento
alvar de inspeo do Corpo de Bombeiros
alvar de instalaes; alvar de licena e construo
alvar de licena e construo
alvar de pesquisa (mineral); licena de exportao
alvar de utilizao da vigilncia sanitria
alvar judicial
alvar rgico
alvitrar
"am form" (autorizao para
movimentao de conta vinculada)
amarrao
amarrar
mbito
ambulante
amigvel ou judicial
amortecedor de choque

alienee; bruyer
fed with blowtorch
alimony
support
item
income tax rate
tax bracket; tax rate; duty rate
flat rate
rate
debt relief
web rib
supplies; stockroom
assignment of personel
budge allocation
to appropriate; to set aside; to allocate; to assign
retiming of payments; interest retiming mechanism
contracting state
technology advanced
price hikes
booms and busts
amendment; change in (clusulas de contrato)
amendment to the articles of association; corporate documents
amendment to the by-laws
amend
trade-off
alternative courses of action; avenue (open to us)
top echelon
to lease; rent
rent; lease charge; rental
share loan
monthly rent
court order; permit
demolition permit
charter of incorporation
city permit
operation license
inspection certificate issue by the Fire Department
building permit
building permit
exploration license; exploration permit (mineral)
permited issue by the Health Authorization; public health use permit
court order or writ; court order
royal charter
provide
authorization to operate a blocked account (it is given in connection
with release of FGTS to a worker)
final; checklist; details
to wrap-up; tie up loose ends
within the scope; within the sphere
street vendor
in or out of court
shock absober
9

amortizao (ativos)
amortizar
amostra grtis
AMP
amparado
amparar
amparo
ampla defesa
ampla, geral, irrevogvel e irretratvel (quitao)
amplamente
amplos e gerais poderes
analisar (dados, informaes)
anlise; resumo (patente)
anlise da concorrncia
anlise de desempenho
anlise de ponto de equilbrio
anlise de quocientes
analista/consultor de investimento
anatocismo
andamento (processo); progresso
ncora cambial
anexar
anexo
angariar
aniversrio (poup.)
ano base; exerccio fiscal; perodo base (IR)
ano civil
ano fiscal/financeiro
ano social
anotaes de trabalho
ansiar
antecedentes
antecedentes criminais (h)
antecedentes criminais (no h)
antecessora (soc.)
antecipao (emprstimo); acelerao
de vencimento (emprstimo)
antecipadamente
antecipado(a)
antecipao da receita
antecipao de resgate
antecipao de tutela
antecipao legal do vencimento
antecipadamente
antecipar pagamento
antepara (naveg.)
anteprojeto de lei; fatura; letra
anterior
anterioridade(s)
anterioridade(s) (M&P)
anterioridade(s) da lei
anterioridade(s) impeditiva

amortization; repayment (emprstimo)


pay off; sink; repay (emprstimo)
free samples
advertsing, marketing and promotion
protected by; covered by
authorize
backing
full defense
full, general, irrevocable and irreversible release
fully
broad and general powers
to report on information
abstract; scrutiny; review (fat.)
competitor analysis
benchmark
break-even analysis
ratio analysis
investment adviser
compound interest
development; progress; status; handling; current status; development
of case
fixed foreign exchange; cheap U.S. dollar
to attach
exhibit; schedule; annex; related offices (cartrio)
solicit
reference date
base period; tax year
calendar year
fiscal year; tax year
financial year; fiscal year; accounting period
voting papers
to yearn
previous; prior; preceding
criminal record
criminal clearance
predecessor
acceleration; prepayment
advanc0e
early
early receipt of income
put option
advance relief
early maturity under the law
in advance
to prepay
bulkhead
bill; draft law
preceding; precedent
prior certificates
priority
against retroactive law; ex-post-facto-law
conflicting prior registration; first-come; first-served
10

anteriormente
anticrese
antigo
antigidade
antijuridicidade
anti-econmico
anti-espumante
anualmente
anuncia
anunio

previously
antichresis
pre-existing; former
lenght of service
juridical impermessibility (illicitness)
economically unfeasible
antifoaming
yearly
consent; acquiescence; approval
monthly bonus paid to bank employees corrected and increased per
year of employment, as of first full year of employment
anuente
consenting party; assenting party
anular
to cancel
anulvel
defeasible; voidable
anncio classificado
tombstone advertising
ao ano (a.a.)
per annum (p.a.)
ao amparo de
under
ao arrepio de
in contravention of
ao direito de ao
when claim cannot be brought again
ao longo dos ltimos anos
over the past few years
ao preparo
I order that the appelant pay the appeal costs; let the appeal costs be
paid by the appellant...
aos de costume disse: nada
in answer to the customary questions asked to determine eligibility to
serve as a witness he/she has nothing to say that would disqualify
him/her as a witness
aparelho
fixture
aparelho de agitar magntico
magnetic agitating apparatus
aparelho de ar condicionado
air conditioned device
apartado (em)
separately
apelao
appeal
apelado; agravado; recorrido
appellee; respondent
apelante; agravante; recorrente
appellant; claimant
apelar (vb)
to lodge an appeal; to file an appeal
apelo adesivo
adhesive appeal
apelo prejudicado
appeal without grounds
apelo; recurso; agravo
appeal; remedy
apensado
attached
aperfeioamentos
perfections; refinements; improvements; enhancement
aperto da liquidez
liquidity crunch
aplicao de numerrios
investment of money
aplicao do regime base de competncia (crditos) accrual basis
aplicao em conta prpria
proprietary tranding
aplicao; imobilizao financeira
investment
aplicar (penalidade)
impose
apoiar
to lend support; to second
apcrifo
apocryphal; of doubtful authenticity
aplice; depsito judicial
bond
aplice de acidentes pessoais
personal liability insurance policy
aplice de compreensivo de riscos gerais
comprehensive general liability policy
apontar ttulo de dvida em protesto
to protest an instrument of indebtedness
apor
to affix
aportar a
transfer to
aporte
contribution (of funds)
11

aporte de capital
aporte de recurso
aps a apurao de
aps venda
aposentadoria
aposentadoria compulsria
aposio
apostilamento
aprofundar
aproveitamento futuro
apreciar (vb)
apreciar o mrito
apreo (em)
apreenso
apregoao
apresentao
apresentao comercial
apresentao de cliente(s) novo(s)
apresentao protocolar
apresentar
apresentar declarao de imposto
apresentar proposta(s) (licitao)
apresentar uma objeo
apresentar uma queixa
apresentou sua demisso
aprimoramento(s); melhoria (de crdito)
apropriao indbita; estelionato; peculato
apropriao do servio
apropriados aos fins a que se destina
aprovao; promulgao
aprovado por ___ votos
aprovar um crdito em concordata
aproveitamento futuro
aprumado (adj.)
aprumar
apurada sobre
apurado
apurado como sendo ...
apurar (lucros)
apurar (vb)
aquele que em leiles faz ofertas fictcias para
inflacionar os preos dos bens leiloados
aquisio de disponibilidade econmica de venda
aquisio do controle acionrio
arbitragem
arbitragem interpraas
arbitral (sentena, laudo, deciso)
arbitrar (imposto)
rbitro
arcar com
arcar com o pagamento
rea

capital contribution
additional fund allocation; fund transfer
giving effect to
after market
retirement
mandatory retirement
signature
annotation
to deepen
future use
to evaluate; to consider
to consider the merits
in question
impounding; seizure; attachment
trading; announcement (BOVESPA)
filing; submission (de um doc.); roadshow
trade dress
origination(s)
recorded submission; recorded presentation
to provide; submit; file; suggest; to put forward; refer to
to file a tax return
to tender bids
to raise one objection
to lodge a complaint
to tender his resignation
enhancements; refinements
embezzlement; misappropriation; appropriation for service
apropriation for service
suitable for such purpose
enactment
to be carried by ___ votes
to approve a claim in a concordata proceeding
future use
in good financial state; well-dressed
to put upright
found upon
obtained; received; verified
calculated as
assess
to obtain; to receive; to verify; arrive to profit or loss; to post; to
appraise; to show; ascertain
puffer
entitlement to economic availability
acquisition of the share control
arbitration
intermarket arbitrage
arbitration award
determinated by the tax authorities
arbitrageur; arbitrator; umpire
to bear; shoulder; pay; defray; to be charged for
bear and pay
plant
12

rea comum
rea construda
rea de armazenamento
rea de cobertura celular
rea de imigrao de dados
rea de siderurgia
rea de uso comum
rea til
reas dadas em utilizao
reas de inundao (num rio)
argumento; apelo; estratgia
argumentos finais
argio de incompetncia
argio de relevncia
argido
argir (vb)
armador
armrio de ao
armazm alfandegrio; entreposto aduaneiro
arquivado
arquivado com baixa
arquivado sem baixa
arquivamento
arquivamento dos autos
arquivar na Junta Comercial
arquivar um processo
arquivo de ao com __ gavetas
arquivo de experincia
arquivo geral
arquivo morto
arrasto
arrazoado
arrecadao
arrecadar; atrair
arrematao; leilo
arrematao de bens
arremate; proposta
arrendamento (locao)
arrendamento financeiro
arrendamento mercantil
arrendamento operacional
arrendamento secundrio (wet leasing)
arrendante
arrendatrio
arresto
arrimo de famlia; chefe de famlia
arrolamento; inscrio; registro; matrcula
arrolar (vb)
articulado
artifcio; logro; fraude
artifcio fiscal
artigo (de jornal)

common elements
built-up area
staging area
cell site
staging area
steel area
areas for common use
useable area
areas given in use
floodplains
pitch
final summation
contestation of jurisdiction
writ of certiorari; writ of review; agreement of relevance
revealed; alleged; argued
to reprove; to disclose; to debate; to impugn; to infer; to question; to
allege
shipowner; outfitter
steel file
bonded warehouse
dismissed; shelved
shelved and cancelled
shelved; dismissed
shelving; dismissal; filing; registration; to be shelved
shelving of the records
to file; to register
to shelve; to close a case; to dismiss a suit or claim
steel file with __ drawers
retrieval files
general files
inactive file
steaming (brit); wilding (USA)
statement of arguments
collection; tax revenues
to draw; to raise
auction; disposal of assets
disposal of assets
bid
lease
finance lease
leasing
operating lease
wet lease
lessor
leaseholder; lessee; tenant
arrest; attachment; seizure
head of household
enrollment; inventory; register; roll
to list; to enroll; to call (witnesses)
articulated pleading
deceit
tax shelter
clipping
13

artigo(s) de liquidao
as autoridades; funcionrios de alto escalo
s expensas de
assegurar o direito
assemblia de constituio
assemblia de transformao
assemblia extraordinria
assemblia geral extraordinria
assemblia geral ordinria
assemblia ordinria
assentada
assessor jurdico
assessoria jurdica
assessoria jurdica geral; consultor jurdico
assessoria; orientao jurdica
assiduidade; investigao
assim como
assim expondo
assim sendo
assinar (contrato, etc.)
assinar em branco
assinatura
assistncia de sade; assistncia mdica
assistente (em processo)
assistente de advogado
assistente de perfurador (petrleo)
associao; agremiao
associado
associar-se
assumir
assumir (a presidncia da reunio)
assuno de dvida
assuntos econmicos
Ata de Assemblia Especial de Acionista
Ata de Assemblia Geral de Constituio
Ata de Assemblia Geral de Transformao
Ata de Conselho Consultivo
Ata de Constituio
Ata de Reunio de Diretoria
Ata de Reunio de Quotistas
atar-se; limitar-se
atas
at
at agora
at o presente momento
atender
atender as caractersticas (do mercado)
atender o cliente
atendimento
Atendimento de Consulta Paralela
atentado
atentar contra

liquidated claim
officials
at ... expense
to ensure the right
general meeting of incorporation
general meeting of transformation
extraordinary meeting
extraordinary general meeting; special general meeting
annual general meeting
annual meeting
a written record
counsel
legal counsel
general counsel
consulting; legal advice
assiduity; diligence; regular attendance
like others
accordingly
accordingly
to execute
pre-sign
execution
health care
amicus curiae
assistant lawyer
derrickman
association; joint venture; associate agreement
member
to enter into a joint venture with; to join (the club)
become obligated for
appointed chairman of the meeting
assumption of indebtedness
economic affairs
minutes of the special meeting of shareholders
minutes of the general meeting for the organization of the company
minutes of the general meeting of transformation
minutes of the advisory council or consultative council
minutes of incorporation
minutes of the meeting of the board of directors
minutes of the quotaholder's meeting
to confine
minutes
by
to date
to date, the parties have been
to cater; seve; to meet (conditions); to respond (requests); to answer
(requests)
to meet the requirements of ...
to serve/meet the client's needs
assistance; service
answer to a related consultation
transgression; offense; reversal
to threaten
14

atenuante
aterro sanitrio
atestado de antecedentes
atestado de inspeo sanitria
atestado de pobreza
atinentes a
atingir objetivos
ativa e passivamente
ativar (garantia)
atividade cessante
atividade de consultoria
atividade provissional
atividades normais
ativo
ativo (jur.)
ativo a curto prazo
ativo circulante
ativo contnuo
ativo de compensao
ativo disponvel; ativo financeiro
ativo disponvel e de realizao imediata
ativo e passivo
ativo/passivo
ativo financeiro
ativo imobilizado; bens do ativo imobilizado
ativo intangvel
ativo lquido
ativo malevel
ativo no monetrio
ativo operacional
ativo pendente
ativo permanente; imobilizado
ativo principal
ativo real
ativo realizvel; circulante; disponvel
ativo realizvel a curto prazo
ativo tangvel
ato contnuo
ato constitutivo
ato de concentrao econmica
ato de distribuio da produo
ato danoso que d causa a reparao
por responsabilidade civil
ato declarativo
ato doloso
ato normativo
atos constitutivos
atracadouro
atrair investimentos
atrasados de juros; juros em atraso

mitigating circumstances
landfill
criminal clearance certificate
public health inspection certificate
poverty affidavit
with respect to
to further goals
as plaintiff or defendant
to enforce
business interruption
advisory assignment
professional practice
regular business
assets
relates to the plaintiff in the case compared with the defendant, who
is the "PASSIVO"
current assets
current assets
immediately thereafter
assets offset by correspondent liabilities so that they cancel each
other out in double entry bookkeeping
cash; liquid asset
current funds
assets and liabilities
lending; borrowing; investment; obligation
liquid asset(s)
fixed assets; plant; property and equipment (PPE)
intangible assets; nonmonetary asset
net asset
quick assets
noncash property; nonmonetary asset
business assets
suspense account
permanent assets
productive assets
real assets; actual assets
realizable assets; current assets
short-term receivables
tangible assets
immediately thereafter
charter
monopolistic act
production sharing agreement
tort
expository act
malicious act
normative rulings
formation agreement; articles/acts of incorporation (S.A. and Ltda.);
certificate of incorporation
wharf
to lure investments
interest arrearages
15

atraso de ___ dias


atraso no pagamento
atravs do que
atrelado
atribuio; funo; tributo
atribudo (responsabilidade)
atribuindo-lhes capital destacado
atribuir
atributos; facilidades; caractersticas; aspectos
atuao fiscal

with delay of ...


late payment
whereby
pegged
duty; share allotment (capital); assignment (funo, atividade)
vested
capital may be allocated thereto
to give; ascribe to (um significado, uma qualidade)
features
deficiency notice (for income tax); delinquency notice (for taxes
other than income tax)
atual
current
atualizao
updating
atualizar
write up
atualmente
today; now
atuar
to act; to operate; to work out
audincia; conhecimento (ao, pedido)
hearing; discovery hearing
audincia de instruo
discovery hearing; evidentiary hearing; preliminary hearing
audincia inicial
preliminary hearing
audincia reservada
closed-door hearing; closed-door session
audincia una
preliminary and discovery hearing
auditor(es)
auditors; certified public accountants (CPA)
auditor independente
public accountant; accounting firm
auditor pblico
chartered accountant
auditoria
due diligence; council of justice (Dir. Proc.)
auditoria preliminar
interim audit
auferir lucros
make profits
aumentar
to escalate
aumentar em 15%
to increase by 15%
aumento
raise (pay); pay-rise (UK)
aumento das vendas
boom in sales
aumento de capital
capital increase
aumento de taxa de juros
rising interest rates
ausncia de acordo
failure to agree
autarquia
instrumentality; government corporation
autenticao; reconhecimento; abono (documentos) certification
autenticado
certified; authenticated
auto composio
plea bargaining; plea negotiation
auto produtor
self-substained producer
auto de concluso de obra
certificate of occupancy
auto de infrao
notice of infraction; infraction notice; notice of tax assessment;
notice of deficiency
auto de infrao fiscal
tax deficiency notice
auto de regularidade de edificao
building compliance certificate
auto de vistoria do corpo de bombeiros
fire department inspection certificate
auto-falncia
voluntary declared bankruptcy; self-declared bankruptcy
auto-lanamento
self-assessment
auto-lanado
self-assessed
auto produtor
self-sufficient producer
automvel
automobile
autnomo; trabalhador autnomo
independent contractor; self-employed worker; contingent worker;
on-call worker; hourly part-time
autor
plaintiff
16

autor (de um projeto)


autor fsico
autor intelectual
autor material
autora agravada
autoridade
autoridade judicial
autorizao
autorizao judicial
autorizao para cumprimento
autorizao prvia
autorizado (subst.)
autos
autos apartados
autos conclusos
autos de partilha
autos de reintegrao de posse
autos do processo
autos instrutores
autos principais
autuao
autuao fiscal
autuaes reflexas
autuar
auxlio-creche
auxlio doena
aval
avaliao
avaliado pelo valor de custo
avaliador
avaliar
avaliar bens imveis ou mveis (venda)
avaliar estoques (contab.)
avaliar para menos
avalista
avalizado
avaria; dano
avaria grossa (seg.)
avaria particular (seg.)
avena
averbao; apostilamento
averbar
aviltar (vb)
aviso
aviso de cobrana
aviso de convocao; convocao (assemblia);
edital de convocao
aviso de ocorrncia
aviso de priso
aviso prvio
avocao
avocar-se (vb)

sponsor
perpetrator
instigator; mastermind
perpretator
plaintiff respondent
authority
The Judiciary
authorization; authority
court authorization
exequatur
preliminary authorization
licensee
case record; court record
separate court records
the case is with the judge
record of succession
instruments of repossession
courts records; case records
files of evidence
main court files
authority; official notification; notice
delinquency notice (imposto no pago); deficiency notice (imposto
pago a menor); tax deficiency notice;
consequential infraction notices
tax claim; tax deficiency
day-care assistance
sickness allowance
"aval" guarantee
appraisal; survey; valuation (estoque); estimation
valued at cost
valuation expert
to appraise; to evaluate
to appraise
to value
write down
"aval" guarantor
guaranteed by "aval"
damage
gross average
common average; particular average
covenant
annotation; approval; recordal; approval of contracts
to record; to annotate; to protocol; register; to approve
to debase
caveat
call notice
call notice
notice of state of affairs
arrest record; warrant of arrest
notice period; prior notice
certiorari
to assume to oneself; to arrogate to oneself
17

18

baga de junpero (farm.)


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

juniper berrics
write-off; cancelation; clearance (de inscrio)
cancellation with the distributor
write-down
to issue; to be written of (dar baixa)
analytical scale
balance of trades
bench scale
laboratory scale
eletronic scale
filizola electronic scale with a capacity for __, __ divisions
filizola scale
mechanical scale with metal base on the floor
toledo scale
toledo platform scale
interim balance sheet; trial balance sheet
interim balance sheet
balance sheet
analytical balance sheet
condensed and analytical accounts; condensed balance sheet
balance of payments
balance as of
interim statement
balance sheet
condensed balance sheet; simplified balance sheet
carpentry bench
wooden bench for arching boxes
banking
bankrupt
instructing banks
consumer banking
first-class banks
prime bank
opening bank
state-owned bank
overall limitation
multiservice bank; universal bank
advising bank
servicing bank; notifying bank
prime bank
multiservice bank; multiple services bank
reference banks
steel trays with rubber wheels
flag of truce
sand bath
double boiler - 6 burners
numbers rackets bonus
slash
calculation basis
tax calculation basis; tax assessable basis
19

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

assessable basis
legal grounds
money supply
on an equitable basis
rely on
arm's length basis
on a pay-as-you-go basis
arm's-length basis
key
attorney-in-fact
vanilla
watering through
abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after
the name)
item; honey; asset (inf.)
homestead right
investor of record
investor of record
beneficiary (trust); drawer; payee; transferee; recipient (servios)
charitable
facility
suspended sentence
benefit of doubt
benefit of order; privilege of order
tax benefit
benefits
fringe benefits
appurtenances; improvement; amelioration
assets; goods; items; effects; commodities; estate; property(ies)
personal assets
military goods
tangible assets
collateral
capital assets; capital goods
jointly owned assets
consumer goods
real property
income property
fixed assets
inventory
assets and rights
jointly-owned assets
property
immovable assets; real property
industrial goods
movable asset; personal property; personalty
assets and property (for companies); personal and real property (for
individuals); property and assets
equity assets
livestocks (black's)
corporate assets
20

bico
bico injetor de combustvel
biotina (farm.)
bip
bimestralmente
bingo permanente
bingo similar
bitributao
bloco de aes
bloquear
boa condio de funcionamento
boa f
boa nota
boa prtica comercial
boas condies
boas intenes
bobinadeira manual nacional para carretis
bobinadeira para solda fio c/ motor eltrico/
embreagem pq.
bobinadeira semi-automtica
bobinador automtico, acionamento motor 1cv
boi gordo
boletim de ocorrncia patrimonial
boletim de ocorrncia policial
boletim de subscrio
boleto
bolsa
bolsa de futuros
bolsa de mercadorias; mercado fsico
bolsa de valores
Bolsa Mercantil & de Futuros (BMF)
bom estado de conservao
bomba centrfuga
bomba qumica pneumtica
bombordo (naveg.)
bonificao (diretores e empregados); gratificao
bonificao de ...
bonificao de aes
bonificao de quota
bonificao em dinheiro
bons costumes
bnus
bnus ao par
bnus ao portador
bnus cupo zero do terouro americano
bnus de colocao pblica
bnus de converso de dvida
bnus de desconto
bnus de dinheiro novo de 1992
bnus de emisso pblica
bnus de juros atrasados 1991/1994
bnus de phase-in

overtime; a secondary job (often at night - hence, "moonlighting")


injection nozzle
biotin
paging device
every two months
traditional bingo
bingo related activitie
double taxation
tranche of shares
dishonor (check); stop payment
in good working order
bona fide; good faith
full or careful note
sound business practice
in good condition
free from fraud; to come with clean hands
national manual windig machine
winding machine for wire welding with electrical motor / "pq" clutch
semiautomatic winding machine
automatic winding machine, drive motor 1cv.
finished cattle
police report
incident report; police report
subscription list
form; order ticket
scholarship; grant
futures market
commodity exchange; commodity market
stock exchange; stock market
Futures and Commodities Exchange
in good operating condition
centrifugal pump
pneumatic chemical pump
board
bonus
dividends in the form of ...
stock dividend; bonus shares
bonus quotas
cash bonus(es)
good moral conduct; good moral principles; good practice; good
morals; morality; decency
bond; bonuses
par bond
bearer form
United States Treasury Zero Coupon Bonds
publicly issued bonds
debt conversion bond
discount bond
new money bond
publicly-issued bond
eligible interest bond
phase-in bonus
21

bnus de reduo temporria de juros


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

front-loaded interest reduction bond


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

22

c.c. (combinado com)


combined with; coupled with
c.c. (conta corrente)
current account
cabe a ____
____ shall perform the
caber
to have authority; to be empowered
cabide de emprego
featherbedding
cabimento
propriety; advisability; scope
cabimento de recurso
acceptance of appeal
cabvel
applicable; as may be appropriate
cabotagem
coastal shipping; cabotage
cadastro
registration form; credit investigation
cadastro bancrio
credit rating
cadastro de contribuintes
official list of taxpayers
cadastro de contribuintes mobilirios
Independent Workers' Tax List (has to do with ISS tax)
cadastro de pessoas fsicas (CPF)
Individual Taxpayers' Register
cadastro geral de contribuintes (CGC)
General Taxpayers' Register
cadeiras giratrias
rotary chairs
caderneta de poupana
passbook savings account
cadinho com bomba e agitador com maarico a diesel
crucible with pump and agitator with diesel blowtorch
cadinho de ondas
wave crucible
cadinho diesel, composto de 1 panela tipo 1,
revestida de refratrio e chapas de ao de __",
alimentada com maarico
diesel crucible consisted of 1 type-1 pan coated with refractory and
steel plates of __", fed with blowtorch
caducar (vb)
to lapse (marca); to forfeit; to become null and void
caducidade
forfeiture; lapse (marca)
caduco
forfeited; null and void
caixa/cabine de fora
main distribution frame (MDF)
caixa de amortizao
sinking fund
caixa de assistncia jurdica
judiciary saving funds
caixa de assistncia dos procuradores
proxy saving funds
caixa de assistncia do Poder Pblico
public officials saving funds
caixa de liquidao
settlement department; liquidation department
caixa de madeira
wooden box
caixa de previdncia dos funcionrios do BB's
employees social security savings
caixa dois
slush fund
caixa econmica
savings bank
Caixa Econmica Federal
Federal Savings Bank
caixa eletrnico; posto de atendimento eletrnico
automatic teller machine
caixa (fiscal)
actual payment date
caixinha
kickback
calandra cilindro
cylinder mangle
clcio
calcium
calculadora eletrnica
eletronic calculator
calculado como sendo ...
calculated as ...
calcular proporcionalmente
to prorate
clculo de imposto
tax computation
clculo judicial
computation for legal proceedings
clculo pas por pas
per country limitation (taxterm)
calculos rescisrios
severance pays
calnia
libel
23

cmara (tribunal)
cmara de compensao
cmara de deputados
cambial
cambirio
cmbio manual
caminho ano __
cancelamento (contab.)
cancelamento de protesto
cancelar hipoteca (vb)
cancelar; dispensar (pagamento)
candidato
canhoto
canteiro de obras
capacidade de crdito/solvncia
capacidade de pagamento
capacidade instalada
capacida mxima
capacidade ociosa
capacidade residual
capacidade utilizada
capital
capital acionrio
capital autorizado
capital com direito a voto
capital de giro
capital de risco
capital destacado
capital e reservas
capital emitido
capital estrangeiro
capital excedente
capital ingressado
capital integralizado
capital investido
capital operacional
capital realizado
capital sem direito a voto

chamber
clearing house
house of representatives
negotiable instrument; commercial paper
arising out of or concerning a promissory note or a bill of exchange
over-the-counter exchange; over-the-counter market
truck year __
charge-off
protest cancellation
to discharge; to lift a mortgage
discharge (vb)
contender
stubb
worksite
creditworthiness
ability to pay
installed capacity
maximum capacity
overcapacity; idle capacity; overcapacity gap (met.)
remaining capacity
utilized capacity
capital
stockholders' equity
authorized capital
voting capital
working capital
venture capital; risk capital
allocatted capital
capital and surplus
issued capital
foreign funds
surplus capital
capital inflow
paid-up capital; called-up capital; paid-in capital
vested interests
operating capital
paid-up capital; paid-in capital
nonvoting capital

capital social

capital stock (gen.); corporate capital; share capital (S.A.); quota


capital (Ltda.)
subscribed capital
capitalization
raise funds
to compound interest
port authority
raise; raising
raising of capital; fund raising
to raise funds
to select
main section; main clause
features
to tipify; to define

capital subscrito
capitalizao
capitalizar fundos
capitalizar (juros)
capitania dos portos
captao
captao de recursos
captar (vb) (recursos)
capturar
caput
caractersticas; dispositivos; vantagens
caracterizar

24

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

full satisfation of the claim


corporate nature
sodium carboxy methyl cellulose
to require
grace period; lack of grounds; grace; insufficiency (ao)
lack of legal ground to substantiate claim; insufficiency; failure to
state a cause of action
carepa (met.)
scale
carga dos autos
withdrawal of the case records
carga tributria
tax burden
cargo
position; title; office
cargo intelectual
exempt employee
cargo (ou emprego) em comisso
temporary job; position of trust (according to bank law)
cargo de confiana
position of trust; bona fide position (also bona fide work); bona fide
work (also bona fide position)
carimbo
seal
carimbo (da JUCESP)
rubber stamps
carn
payment voucher; stubbook
carns de imposto
tax submissions
caronista
free rider
carregamento
shipment
carregar (pacote, mercadoria)
to bear
carregar tambores
drum carrier
carretis com roda - fabricao prpria
coils with wheel - own manufacturing
carretis (rolos) sobre cavaletes de cantoneira e rodas coils (bobbins) over corner workbench and wheels
carrinho
cart
carrinho de ao tipo supermercado
supermarket type steel cart
carrinho de ferro com rodas de borracha
iron rubber-wheeled cart
carrinho hidrulico (cap.: __ toneladas)
hydraulic carts - ___ tons capacity
carro panela/torpedo (met.)
metal car
carro-chefe (marketing)
cash cow; flagship; financial mainstay
carta aditiva
amendatory letter
carta area registrada; via area
first class mail
carta com franquia paga
prepaid certified mail
carta contrato
letter agreement
carta de alterao
amendatory letter
carta de contratao
engagement letter
carta de crdito
stand-by letter of credit
carta de fiana (prestada a)
letter of guarantee
carta de fretamento; carta partida
charter party
carta de inteno
letter of intent
carta de iseno de responsabilidade
comfort letter
carta de preposio
letter of appointment of agent
carta de sentena
writ of execution
carta epistolar
letter agreement
carta opinativa
opinion letter
carta partida
charter party
carta patente
letter patent; bank charter (bancos)
carta precatria
letter rogatory; letter of request; precatory letter
carta protocolada
letter against receipt
carta rogatria
letter rogatory
carta-convite; pedido de cotao
invitation to tender
carto de inscrio
enrollment card at
25

carto de pedido de produtos


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

order card
punch card; time card
portfolio
managed portfolio
commercial department
managed securities portfolio(s)
identity card
work card
market board
court registry office; court registry; cartel
office of interdictions and guardians
notary office
protest office; negotiable instruments protest office
original office registry
civil registry of legal entities; corporate civil registry
real estate registry office
registry of deeds and documents
civilian household (as in Secretaria para Assuntos da Casa Civil); or
chief of staff (as in Chefe do Gabinete da Casa Civil)
decimal place
engine room
matched (securities)
community property marriage
gravel pits
hull
case-by-case basis
diversity case
event of force majeure
event of default
potential event of default
act of God
the case will not be successful
principal (main) case
event of default
deficiency or revenue
professional category; occupational category
share pledge
to post bond for court costs and fees
pledge to guarantee the performance of directors
bail; escrow; pledge; security; guarantee; bond
cause of action
share certificate; provisional share certificate
share certificate
share certificate
provisional remedy
trailer; semi-trailer
rib
committed assignor
assignor; grantor
to assign (one can only assign a right. Obligations or duties are
delegated)
schedule; certificate
credit certificate
26

cdula de identidade para estrangeiros


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

alien registration card


mortgage certificate
certificate of pledged debentures
execution
entered into
to enter into
plant
outlying industrial centers
restricted; limited; curtailed
public functions
certificate; certified copy
updated twenty-year certificate
overdue federal liabilities certificate
certificate issued by the labor court
certificate issued by the federal courts
negative enrollment certificate for liens and conveyances
certificate or airworthiness
certificate of status
certificate of purpose and status; certificate of pledged debentures
certificate of in rem guarantee
title clearance certificate
certified copy of court decision
criminal distributor certificate
certificate of criminal execution distributor
certificate issued by protest officer
explanantory certificate
explanatory certificates with respect the suits
debt clearance certificate
clearance certificate as regards liens and conveyances
income tax clearance
clearance certificate
certificate of pledged securities
20-year clearance certificate
public notary reports
share certificate; warrant
certificate of status
incumbency certificate
certificate of incumbency
certificate of approval; certificate of annotation
certificate of incumbency
floating rate certificate
certificate of deposit
share deposit certificate
publicly-issued floating rate CD
certificate of twenty-year title
debt clearance certificate
certificate of registration
certificate of registered product
certificate of good standing with
27

certificado de regularidade de situao (FGTS)


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

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

certificate of good standing


state tax certificate
federal tax certificate
municipal tax certificate
multiple share certificate
certificate for exchange or conversion of beneficial interests in global
bonds
I certify and attest
understood and agreed
lifting of the liquidation
assignment
assignment of claim; assignment of rights
factoring
to no longer apply
committed assignee
assign; assignee; dealer; grantee
basic consumer products; marketbasket; typical family food basket;
shopping basket of household goods; staple product basket; staple
basket
deepening skepticism
roll-call
capital call
manpower requisition
to call a party to join the suit as plaintiff
third-party practice
to implead
to attach a party to a suit (opposite of "to separate/sever a case/trial)
bait and switch
facsimile signature; seal; mechanic authentication
chances of success; slim chances
heater plate
plate
plating
password
chairman (univ.)
head of household
secretary for civil affairs
to agree on a basis
bank cashier's check; bank draft; bank draft; bankers draft; cashie's
check
crossed check; check for deposit only
check for clearing
credit facility check
bad check; bounced check
(as opposed to bearer check) - drawn to the order of; payable to the
order of
postdated check
rubber check; dishonoured check
certified check
harnesses; wiring harnesses (elet.)
toe jam
economic life
28

ciclo de vida do produto


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

product life cycle


course of studies
series of lectures
cognizance of a case
noted; acknowledge
acknowledge and agree to
roll
lamination cylinders (polished)
transferee
currency circulation in book-entry form
currency circulation in physical form
current liabilities; current assets
offering circular
real estate district or
draw up
spin-off
partial spin-off
total spin-off
summoning; service of process (entrega); summons (papel); process
(s vezes, notificao ou intimao)
citao com hora certa
service of process at a predetermined hour
citao do protesto
service of protest
citao pessoal
personal summons
citao por rogatria
service of rogatory letter
citaes
judicial summons; quotes
citar
summon; notify; serve process
CKD completely knocked down (desmontado)
disassembled
clamor; brado
cry
clara e exatamente
fairly and accurately
classe executiva
business class
classe nica
one-class preferred shares
clusula (contrato social)
article
clusula (estatuto)
clause
clusula compromissria
arbitration clause (arbitr.); commitment clause
clusula de escape
escape clause
clusula de habilitao
enabling clause
clusula de outorga de opo para aquisio de aes share option clause
clusula de paridade cambial
exchange parity clause
clusula de potestativa ou leonina
discretional clause; clause potestative (clause containing conditions
which subject one of the parties to the will of the other party)
clusula de proibio de concesso de garantias
negative pledge clause
clusula de rateio
sharing clause
clusula de reverso
reversion clause
clusula exorbitante
extraordinary clause
clusula potestativa
clause potestative; discretional clause
clusula resolutria
default clause; termination clause
clusulas comerciais em aberto
clear market clauses
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
co-autor
co-principal
29

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

concerted action
cofinancing
co-obligor; underwriter
duress; coercion; compulsion
statutory provision of a public nature
payment
exchange cover
partial coverage (services agreement)
collection
judicial collection
to collect; charge (tax); levy (tax)
assess by against; to bill to
to account to sone; for expenses; chargeback
pagamento contra entrega (cash on delivery)
code of civil procedure
civil code
building code
code of civil procedure
code of criminal procedure
customs valuations code
penal code
binding
consistency
container
statutory
necessary; norma cogent; cogent rule
contemplated
contemplate
cognate
prevent; suppress
res judicata
movable asset
contribution
collation; case record
collateral
partner; associate (law firm)
joint committee; collective; plenary body; full board
secondary school; high school (EUA)
electoral college
venerable
have the proper signature set hereunto
conflict
interfering with
conflict with
associated company
parcel post
collar (hedging)
issue; placement; placement with; oferring to
start-up
flotation; initial public offering (IPO)
private placement
jointly with
at least 10 (ten) days in advance
30

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 internacionaisactively engage in international business
com relao a; relativo a
in connection with
com vigncia em
effective upon
comanditrio
dormant partner; silent partner
comando
top echelon
comando de circulao
flow control
comarca
judiciary district; judicial district
combinao bem sucedida
winning combination
combinado com
coupled with; together with
comentar
to speak to (an issue, etc.)
comentrios
imput
comercial
recorded spot
comercializao
marketing; trade; merchantability; negotiability; sale; dealing in
comercializar
trade
comerciante
merchant; trader; businessmann
comercirio
commercial employee
comrcio
commercial employee
cominao; liminar
injunction; sanction
cominao contratual
penalty
cominao pecuniria
fine
comisso
fees
comisso adicional
front-end fee
comisso de abertura
front-end fee
comisso de administrao
management fee
comisso de agenciamento
agency fee
comisso de arbitragem
panel of arbitrators; arbitration committee
comisso de compromisso
commitment fee
comisso de contratao
engagement fee
comisso de corretagem
brokerage fee; brokerage commission
comisso de intermediao
finder's fee(s)
comisso de intermedirios
finder's fee(s)
comisso de negociao
grievance committee; arrangement fee
comisso de participao
flat fee; exposure fee
comisso de permanncia
late payment surcharge
comisso de reserva de crdito
standby fee
comisso de valores mobilirios
securities commission
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
comissrio
commission agent; commission merchant; commissioner
comissrio de futuros
futures commission merchant
comissrio (em concordata)
trustee
31

comissionamento
comisses sobre produtividade
comit diretor
comitente (St. Exch.)
como de fato cedido tem
como era do conhecimento de
commodities
commodities a futuro
comodante
comodatrio
comodato
comodato emergente
companhia
companhia aberta
companhia controladora
companhia fechada; sociedade de capital fechado

provisioning; commissioning (equipamentos)


commissions on production
steering committee
customer; giver; principal
as in fact he has assigned
as all, those present were aware
commodities
commodity futures
lessor
lessee
free lease; bailment
venture capital company
corporation
publicly-held company; closely-held company
holding company
closely-held company; close company; close corporation; private
corporation
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 rationae personae
personal jurisdiction
competncia sobre a matria em questo
subject matter jurisdiction
competente
appropriate; proper; competent; to have jurisdiction; applicable;
qualified; adequate; suitable; sufficient, capable; legally fit
compilao
gleaning
complessividade
comprehensiveness
componente
ingredient
comportar
admit; bear; suffer; be eligible for; permit
composio, acordo, transao
settlement
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
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
32

compromisso (arbitr.)
compromisso arbitral
compromisso de cessao
compromisso de confidencialidade
compromisso de sigilo
compromissos; avenas
comprovadamente
comprovante
comprovante adequado
comprovante de conhecimento/embarque
comprovante de pagamento
comprovantes
compulsrio (adj.)
comum acordo
comunho de bens
comunho de recursos
comunicao
comunicado
comunicado n
comutar
comutativo
conceber uma proposta conjunta
concedente; cedente; estipulante; instituidor (trust)
conceder
conceder a palavra
conceder linha de crdito
concentrao
concesso
concesso comercial
concesso de lavra
concesso de servios pblicos
concessionrio; cessionrio
conciliao
conciliao numrica
concluir fase de instruo
concluir negcios
concluso (estar)
concomitante
concomitantemente
concordata
concordatrio
concorrncia pblica
concorrncia; licitao
concorrente
concretizao
concretizar; promover (cesso)
concreto (adj.)
concurso
concurso de credores
concusso
condenao; laudo; parecer

commitment; affirmation; compromissum; undertaking; compromise


arbitration commitment; arbitration agreement
consent decree
nondisclosure commitment
confidentiality agreement
binders; covenants
provenly
voucher; copies of documents; slip
sufficient evidence; adequate proof
bill of lading
payment slips; evidence
vouchers
mandatory; compulsory
mutual agreement
community property ruling; common property
pooling of funds
notice
notice; communiqu
communiqu No.
switch
arm's length
develop a joint bid
assignor; grantor
to award
to offer the floor; to recognize
extend credit facilities
concentration (oppositive of diversification)
franchise; to rendering of; extension (crdito); title (minerao);
mandate
commercial concession
mining concession
public utility; quasi-public company
assign; assignee; dealer; grantee; concessionaire
settlement; reconciliation (BACEN)
numerical conciliation
to complete discovery
close a business deal
concluded and sent to
concurrent
concurrently
scheme of arrangement; reorganization proceedings
insolvent; legally incapacitated
competitive bidding
bidding; sealed-bid tender; competitiveness
competition; company
consummation; completion (of a transaction)
carry out; to seek to achieve
material
contest bidding; aiding and abetting
composition with creditors; creditors' claims in bankruptcy
proceeding
graft
award; advense judgment
33

condenado
condenar
condicionada
condio de habilidade
condio mista
condio potestativa
condio precedente; pr-requisito
condio resolutiva
condio suspensiva
condies da ao
condies estritamente cumulativas (Lei da S.A.)
condies precedentes
condies; prazos
condicionado
condizentes
condizentes com
condomnio
condomnio aberto
condomnio fechado
condmino
condutor
conduzir (arbitragem)
conexo (sistemas; terminal)
confeco (roupa)
conferncia (bens e direitos); transmisso
conferncia de bens
conferncia de bens e direitos
conferncia de quotas
conferir
conferir confidencialidade
conferir liminar
conferir o direito de
confiar
confidencial
configurar
confirmar
confirmar deciso
confisso
confisso de dvida
confisso ficta
confisso quanto matria de fato
conforto adicional
confrontao das partes
confrontado
confuso; empasse; caos
congelamento
congressistas fisiolgicos
conhecedores (gria)
conhecer um pedido
conhecer uma ao
conhecido como ...
conhecimento

sentenced
to sentence; to award
contingent order
normal leaving conditions
mixed condition
potestative condition
condition precedent
resolutory condition; dissolving condition
supensive condition; condition precedent
causes of action
transaction at arm's length
conditions precedent
terms
conditioned to
consistent with
with specifications
co-ownership; condominium
open-end condominium; open joint ownership
closed-end condominium
building occupant
escorting officer; arresting officer (when a policeman)
hold
bridging
garment manufacturing; clothing manufacture
conveyance of assets and rights; transfer of assets and rights
convenyance of the fixed assets
transfer of assets and rights
conveyance of quotas; transfer of quotas
to grant; check
conform confidentiality
approving injunction
to entitle
rely on
to be sealed
to constitute; to tipify
ratify; confirm
to uphold a decision
admission
acknowledgment of indebtedness; acknowledgment of debt
indirect confession
judgment by default
safety margin
equal adversary parties
bordered (real state)
gridlock; turmoil
freezing
swing-vote congressmen
those in the know
to hear a claim
to take cognizance of an action; hear an action
known as ____ plan; named for treasury secretary ...
ordinary (proceedings); cognizance (kind of jurisdiction); (to) gain
knowledge of (do despacho)
34

conhecimento areo
conhecimento de depsito
conhecimento de despacho
conhecimento de embarque
conhecimento tcnico
conhecimento (ao, pedido)
cnjuge
conjunta ou separadamente
conjunto de moldes para barras - diversas medidas
conjunto de moldes para esferas __ mm.
conjunto de moldes para __ tarugos (manual)
conjunto de 5 cavaletes
conjunto de 6 tanques em ao carbono
conjunto moto redutor e rosca sem fim para
fundio contnua
conquistar; conseguir
consagrado (adj.)
consagrar
consanginidade
consecuo
conselheiro(s)
conselheiro substituto
conselho consultivo
conselho de administrao
conselho de classe
conselho de contribuintes
conselho de sentena
conselho deliberativo
conselho fiscal
conselho interministerial de preos (CIP)
conselho nacional de poltica salarial
conservao
conservao simultnea
considerada
considerando que
considerar
consignao em juzo
consignao em pagamento
consignar
consignar um voto de louvor a
consistncia jurdica (sem)
consolidao; fuso (A+B+C)
consolidao das leis do trabalho
consolidao de propriedade
consolidado
consolidar
consorciado
consrcio
constantes de
constituio (capital)
constituio (empresas)

airway bill (AWB)


warehouse receipt; warehouse warrant
acknowledge; be aware of; be informed
bill of lading
know-how
hearing
spouse
jointly or severally
mold set for bars - various measurements
mold set __ mm sphere
mold set for __ vises (manual)
set of 5 workbenches
set with 6 tanks in steel carbon
motor reducer assembly and endless thread for continuos melting
to derive
well-received; recognized; acclaimed; time-honored
to uphold
consanguinity
achivement; attainment
councilmember; director(s)
deputy councilmember
advisory council; advisory board; consultative council
board of directors; administrative council
union council
taxpayers council
trial jury
decision-making council
board of auditors; audit committee
Price Commission
National Council on Salary Policy
upkeep
conference call
adjudged
whereas taking into consideration that; whereas clause (USA);
recital (UK)
entertain (hold in mind)
deposit in court
deposit in court; court deposits
to document
to state the company's thankfulness to
without color of right
consolidation; ratification; almalgamation (soc.)
Consolidated Labor Laws
purchaser's title
consolidated
to consolidate; ratify; restate (contrato social, estatuto)
consortium member
conditional sale agreement; purchasing pool; syndicate (bancos);
purchasing consortium (fornecimento de equipamentos)
included in
formation of capital
company formation; organization; incorporation; establishment
35

constituda de
constituinte
constituir; formar S.A.
constituir advogado
constituir crdito
constituir (obrigao)
constituir sociedade
constitutivo
constrangimento ilegal
construo civil
construo em ao inox
consubstanciar
consularizar
consulente
consulta; pedido de cotao; sindicncia
consultor
consultor jurdico
consultor de investimentos
Consultor Geral da Repblica
consultor jurdico geral
consumao mnima
consumidor; cliente
consumidor de alta renda
consumidor final
consumo
consumo relativo
conta bancria negativa
conta coletiva
conta corrente
conta corrente de livre movimentao
conta de absoro
conta de aes (ttulos)
conta de aes que permite saldo negativo
conta de caixa
conta de caixa caucionada
conta de compensao (em balano)
conta de custdia
conta de depsito
conta de depsito em garantia
conta de despesas gerais
conta de investidor em corretora para
operao "on margin"
conta de liquidao
conta de lucros e perdas
conta de movimentao bancria
conta de participao no-societria
conta de rateio
conta de reserva
conta de resultado
conta de resultado pendente (ativo); deferido
conta de resultado pendente (passivo)

composed of
principal or client
to incorporate
retain an attorney
collect
create
to organize a company; set up; establish a company; form a
company; to set up a company
establishing a legal fact
duress coercion
home-building
construction in stainless steel
to evidence; reflect the substance of; represent
legalize
requesting taxpayer
inquiry (a um rgo); advice (fat.); request for a ruling; advance
ruling (prvia)
adviser
general counsel
investment adviser
General Counsellor of the Republic
general counsel
minimum charge
consumer
high-end customer
end consumer
excise
intensity
overdrawn account
joint account act; joint omnibus acct
checking acct (USA); current acct (UK)
unblocked current acount
adjunct account
cash account
margin account
cash account
pledged cash account
memoranduns accounts
custody cash account
checking account; trust account (aes)
escrow account
overheads account
margin account
calculation of award
profit and loss account
current account; open account
unincorporated sharing account
clearing account
reserve account
income account (of a company)
deferred charges
deferred income
36

conta de ttulos no onerados


conta escrita
conta grfica
conta margem
conta no negativo
conta no vermelho
conta permitindo saldo negativo (valores mob.)
conta prpria
conta remunerada
conta remunerada de depsito em garantia
conta salrio
conta suspensa
conta vinculada
conta-depsito
contbil (adj.)
contabilidade a nvel geral de preos
contabilidade tradicional
contabilizado
contabilizar
contador pblico credenciado
contadoria do juiz
contados a partir desta data
contagem de mos
contagem regressiva
containers em chapa de ferro p/ refugos
contaminado (capital)
contanto que
contar
contar; confiar
contar com
contar com o assessoramento
contas a pagar
contas a receber
contas primrias
conteno de custos
contencioso
contencioso civil
contentor de solda em fio
contestao (ru); defesa; manifestao rplica
contestao por negao geral
contestada
contestante
contestar
contedo do testemunho, do depoimento
contingenciamento
contingncias pendentes
continuamente
continuidade
contornar, no cumprir (deciso)
contracultura (ir contra suas convices culturais
contra-apresentao

unemcumbered securities account


entry
graphic account; memorandum account; control account; book
account
margin account
overdrawn account
the account is overdrawn
margin account (securities)
own-account trading (eurodollars)
interest-bearing account; indexed account
interest-bearing escrow account
payroll account
suspense account
blocked account
reserve account
book
general price level account
administrative accounting; financial account (as opposed to cost
accting)
posted as
to post; account for
certified public accountant
court treasury
as from this date
show of hands
countdown
containers in iron plate for scrap
tainted
inasmuch
compute
to rely on
to have
to be assisted by
factoring; accounts payable
receivables; accounts receivable
first time placements
cost containment
litigation
civil litigation
wire welding container
answer; defense
general denial answer
answered by the defendant
respondent
to respond; to question; to challenge; answer
the sense of the testimony (Dir. Proc.)
temporary tighbening of loan credit
pending matters
on an ongoing basis
ongoing concern
to circumvent
counterculture
ondemand
37

contra-arrazoado; contra-razes de apelao


contra-arrazoar
contra-cheque
contra-minuta

counterarguments
to file counter-argument; to oppose
statement of payroll deductions
second draft (commercial); counter-arguments of one against whom
an appeal has been filed (civil procedure)
contra-notificao
counternotice
contra-partida (contab.)
counterentry; issuance
contra-proposta
counter-bid
contra-razes de apelao
counterarguments
contraditrio (que seja estabelecido o contraditrio) that the parties be given an opportunity to confront each other
(adversary proceeding)
contrair emprstimo
to contract any loan
contrafao; imitao (M&P)
counterfeit; imitation; passing-off; infringement (M&P)
contraprestao; remunerao
consideration
contrariar a lei
to contravene the law
contrariedade (Proc. Penal)
defense's reply
contratao de crdito externo
raising of funds abroad
contratada
contractor; prime contractor
contratante
principal; contracting party (in construction, the owner)
contratar (vb)
to retain (servios); to contract a loan (emprstimo); hire (pessoas)
contratar (seguro)
take out
contratar um emprstimo com o Banco Central
take out from the bank a loan
contratar/contrair emprstimo
take out a loan; contract a loan
contrato a termo
futures contract
contrato aleatrio
hazardous contract
contrato bilateral
executory contract
contrato cumulativo
cumulative contract
contrato de abertura de ...
credit agreement
contrato de abertura de crdito;
contrato de financiamento
credit facility agreement
contrato de adeso
adhesion contract; interfirm agreement; contract of concurrence;
take it or leave it contract; shrink-wrap agreement
contrato de administrao
management contract
contrato de apoio operacional
practice support agreement
contrato de afretamento
charter party
contrato de agenciamento de linha de subscrio
agency line agreement
contrato de arrendamento de bens de capital
capital lease
contrato de assistncia tcnica
technical assistance agreement
contrato de associao
joint venture agreement
contrato de assuno de dvida
agreement for the assumption of debt
contrato de cmbio
exchange contract
contrato de cauo; contrato de depsito de aes
escrow agreement
contrato de cesso de sub arrendamento em garantia collateral sublease assignment agreement
contrato de cesso e transferncia de aes
share assignment and transfer agreement
contrato de comodato
freelease agreement
contrato de compra e venda de aes
share purchase agreement
contrato de compra e venda de aes, promessa de compra
e venda de aes e outras avenas
agreement for the share purchase, share purchase commitment and
other covenants
contrato de compra e venda de estabelecimento
goodwill purchase agreement
contrato de concesso de linha de crdito
a ttulo de adiantamento; contrato
de financiamento
advance facility agreement
38

contrato de confidencialidade
contrato de constituio (soc.)
contrato de constituio de usufruto
contrato de consultoria contbil
contrato de consultoria de investimentos
contrato de cooperao tcnico-industrial
contrato de credenciamento de usurio
contrato de custdia
contrato de depsito de aes
contrato de depsito em garantia
contrato de distribuio
contrato de distribuio da produo
contrato de distribuio de ttulos
contrato de emprstimo
contrato de experincia
contrato de fabricao sob encomenda
contrato de financiamento
contrato de fornecimento
contrato de fornecimento de tecnologia industrial
contrato de futuros a curto prazo
contrato de futuros a longo prazo
contrato de garantia
contrato de gaveta
contrato de gesto de bens e/ou valores
contrato de industrializao por terceiros
contrato de licena para explorao de patente
contrato de licenciamento a ttulo oneroso
contrato de licenciamento de marcas gratuito
contrato de licenciamento de uso de marca
contrato de locao
contrato de mtuo
contrato de opo de compra de quotas
contrato de participao e compromisso
de financiamento de capital de giro
contrato de participao e garantia
contrato de participao nos custos
contrato de penhor
contrato de pr-financiamento para exportaes
contrato de prestao de garantia
contrato de prestao de assistncia tcnica
contrato de prestao de servios
contrato de promessa de mtuo
contrato de repasse de emprstimo externo com
outorga de garantia e outras avenas
contrato de representao comercial
contrato de risco
contrato de servios tcnicos
contrato de servios especializados
contrato de sigilo
contrato de trabalho

secrecy agreement
acts of incorporation
usufructuary agreement
accounting consultancy agreement
investment advisory contract
tecnical-industrial cooperation agreement
registered user agreement
custodial agreement
escrow agreement
guarantee deposit agreement; escrow agreement
distributor/distribution agreement
production sharing agreement
underwriting agreement
loan agreement
probation contract
custom-made manufacture agreement
advance facility agreement; credit facility agreement
supply contract
agreement for the supply of industrial technology
front contracts
back contracts
collateral agency agreement
off-the-record agreement
agreement for the administration of property and/or securities
manufacture by third parties agreement
patent license agreement
remunerated license agreement
royalty-free trademark license agreement
trademark license agreement
lease
loan agreement
option agreement for the purchase of quotas; quota purchase option
agreement
capital participation agreement and working capital financing
commitment
security and sharing agreement
cost-sharing agreement
pledge agreement
facility agreement
collateral agreement
technical assistance agreement
service agreement; agreement for provisional services (temporrios)
loan commitment agreement
foreign loan onlending agreement with guarantee and and other
covenants
agency agreement
profit-sharing agreement; risk contract
technical service agreement
specialized technical service agreement
nondisclosure agreement
employment contract
39

contrato de trabalho por tempo indeterminado


contrato de transferncia de aes
contrato de transferncia de tecnologia
contrato epistolar
contrato martimo
contrato no-aleatrio
contrato para entrega de unidade
industrial pronta p/ funcionamento
contrato pluremo
contrato principal (p/ abertura de conta)
contrato social
contratos com partes relacionadas
contravalor
contraveno
contraveno sindical patronal
contra-recibo
contribuio
contribuio Previdncia Social
contribuio assistencial
contribuio de aposentadoria
contribuio para fiscal
contribuio sindical
contribuio sindical patronal
contribuio sobre lucro (CSL)
contribuio social

employment contract for indefinite term


share transfer agreement
transfer of technology agreement
letter agreement
maritime agreement
certain contract

turn-key contract
multilateral agreement
account master agreement
articles of association
insider contracts
equivalent
misdemeanor; petty offense
employer's union dues
cross-receipt
assessment
social security contribution
compulsory union dues
pension contribution
social insurance contribution
union dues
employer's union contribution
contribution on profits
social insurance; contribution; payroll; taxes; entitlement(s); payroll
tax(es)
contribuinte
taxpayer
controladora
controlling
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
conveniente
expedient; desirable; advisable; appropriate
convnio
convention; agreement; articles of agreement
conveno
convention; agreement; pact; collective bargaining agreement
conveno coletiva de trabalho
collective barbaining convention
converso
conversion
conversao simultnea
conference call
converso de dvida em investimento
debt conversion; equity conversion; debt equity conversion
converso de dvida em projeto de preservao ambiental
debt-for-nature swap
converter (moeda)
exchange into
convertida na lei ...
which become law No. ...
convocao (em geral)
summons; call; call notice (assemblia)
convocar (assemblia)
to convene; call; summon; to call upon someone
coobrigados nos ttulos
joint obligors for the securities
cooperativa de crdito
credit union
coordenador geral
global coordinator
cpia autenticada/certificada
certified copy
40

cpia nica
corpo de jurados
correo monetria

sole copy
The Jury
monetary restatement; monetary correction; restatement; inflaction
adjustment; indexing; money value adjustment
correo monetria de balano
monetary correction of balance sheet
correo monetria do capital
capital restatement
correo monetria pela legislao societria
monetary restatement by corporate law
corregedor (ria)
magistrate
Corregedor Geral da Justia
Magistrate in charge of Administrative matters
corrente
chain letter
corrente doutrinria
school of thought
correr por conta de
to be for the accounts of
corresponder a
consist of
corretagem
brokerage
corretor
stock jobber; broker
corretor com telefone no prego
stock jobber
corretor de cmbio; corretor de valores
exchange broker
corretor de mercadorias
commodity broker
corretor de seguros
insurance broker
corretor de valores
exchange broker
corretora; intermedirio; concessionrio
dealer; securities firm
corretora de seguro
insurance brokerage company
corretora de valores mobilirios
brokerage firm
cortadeira (serra dupla)
cutter (double saw)
cortadora de barras fabricao caseira
bar cutter, domestic manufacturing
cortadora de disco
disc cutter
cortadora de fios, caseira para cortar fio dimetro __ seal-pack pneumatic plasticizing machine, __ welds/hour
cortadora de tarugos manual, caseira
domestic manual vise cutter
cortar
to slash
corte (arquit.)
section
corte/reduo em investimentos
investment cutbacks
corte transversal (naveg.)
cross section
costado de bombordo (naveg.)
board side
costado de estibordo
starboard side
cota fiscal
tax installment
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
creditar
to credit on
crdito
credit rating; mortgage money; claim; overdue receivables (acct)
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
41

crdito privilegiado
crdito quirografrio
crdito rotativo
crditos de liquidao duvidosa
credor hipotecrio
credor pignoratcio
credor quirografrio
credor registrado
credor; mutuante
crescente especializao
crescimento anmico
criao de camaro
criar coragem
crime culposo
crime de exploso
crime de lesa-ptria
crime de prevaricao
crime doloso
crime doloso contra a vida
crime falimentar
crime hediondo
crime qualificado
crise de liquidez
critrio
critrio de contabilidade
critrio exclusivo de
critrio poltico
critrios de diversificao de carteira
cronograma
cronograma de eventos
CTPS (Carteira de Trabalho e Previdncia Social)
cubas de madeira revestida
cuidados de manuteno
cujo
culpa
culpa grave
culpa leve
culpa levssima
culpar
culposo (adj.)
cumpra-se
cumprimento de
cumprimento (obrigaes)
cumprir
cumprir contratos ou clusulas contratuais
cumprir e fazer cumprir
cumprir pena
cumprir sentena
cumulao
cumulado
cumulativo
cunhar

privileged debt
unsecured credit; general credit
revolving credit
bad debits
mortgages
mortgage creditor; pledge creditor
unsecured creditor
lender of record
creditor; lender (Contrato de Empresa)
developing expertise
anemic growth
shrimp farming
to screw up; master their courage
culpable crime
crime of danger in the typical form of explosion!
high treason
crime of prevarication
felonious crime
malicious crime against human life
bankruptcy crime; bankruptcy offense
heinous crime
crime aggravated by ...; specified offense
liquidity shortage
discretion
accounting principles; policies
at the exclusive discretion of; at the exclusive discretion option of
(based on) political considerations
diversification criteria
time schedule; timeframe; time table for; performance forecast;
schedule
schedule of events
work and Social Security Card
coated wooden cubes
storage instructions
whose
fault; negligence
gross culpa
ordinary culpa
slight culpa
to fault
culpable; involving negligence
abide by
the compliance with
performance
comply with
to perform; fulfill; comply with
cause compliance with
to do time
to pay a judgment
joinder
coupled (with)
cumulative; accrued
to coin; exalt (cunhar uma palavra)
42

cunho
curador
curador (defesa do consumidor)
curador lide
curador de massas falidas
curial
cursinho
curso de administrao
curso normal dos negcios
curta metragem
custas processuais
custeio
custo administrativo-financeiro
custo contbil
custo corrente
custo de benefcio
custo de capacidade
custo de fabricao
custo de financiamento
custo de liquidao
custo de reposio menos depreciao
custo de vida
custo empatado
custo fixo
custo histrico
custo histrico nominal
custo indireto
custo por tempo de manuteno
custo posto no destino
custo total
custo-hora
custos administrativos baixos
custos; despesas
custos diretos/variveis
custos fixos
custdia
custdia fsica
custodiante
custodiar

seal; mark; stamp


curator (museus); conservator (falncia); guardian (menores)
consideration consumer (defense advocate)
court-appointed curator
conservator of bankrupt estates; curator of bankrupt estates
appropriate
cram school
business administration course
ordinary course of business
short run film
court costs
funding; financing; defraying
overhead cost
accounting cost; book cost
current cost
cost-effective
capacity cost
actual cost
cost of funds
liquidation cost
actual cash value
cost of living; living expenses
sunk cost
sunk cost
historical cost
nominal historical cost
overhead
downtime cost
landed cost
full costing; all-in costs
hourly fee
low overhead costs
costs
prime costs; variable costs
fixed costs
custody; safekeeping
safe custody
custodian
to hold in custody

43

D+1
d nova redao a dispositivos

next-day-funds
provides new wording for certain provisions; and provides for other
measures
d outras providncias
and makes other provisions
d suporte/base
underlying
dao em pagamento
payment in kind; dation in payment
dados da prioridade unionista
number and date of the original application
dados exclusivos
proprietary date
dados numricos
data
dados reais em terra
ground truth data
dando prosseguimento aos trabalhos
proceeding with the works
dano
damage
danos diretos
direct damages
danos emergentes
incidental damages
danos fsicos
injury to person
danos indiretos
indirect damages
danos imprevistos
consequential damages
danos materiais
damage to property; substantial damages
danos morais
pain and suffering; real injury (see Black's)
danos morais e materiais
moral and property damages
danos prefixados
liquidated damages
danos; prejuzos emergentes
actual damages; compensatory damages
dar baixa
to write of
dar continuidade
to proceed with; to continue with
dar direito a
to entitle
dar efeito suspensivo
stay
dar f
to certify; to bear witness
dar origem a
give rise to
dar preferncia
to afford preemptive right
dar provimento ao agravo
to grant an appeal
dar quitao
to give acquittance for
dar testemunho
to bear witness
DARF (documento de arrecadao de receitas federais)
Federal Revenue Collection Document
data base
base date
data da implementao da garantia de prioridade
date of application for continuation in part in the country of origin
data de amortizao
repayment date
data de balano
as of/at the date of
data de colocao
closing
data de corte
cut-off date
data de desembolso
advance date; disbursement date
data de fechamento de cmbio
date of closing of exchange
data de lanamento
pricing
data de processamento (prdt)
production date
data de validade (prdt)
shelf-life
data de vencimento
due date; maturity date
data de vigncia
effective date
data mxima de ...
at the latest on ...
data mxima vnia
with all due respect
datado da mesma data deste instrumento
of even date herewith
dativo
court-appointed (curador dativo)
44

DCN (Dirio do Comrcio Nacional)


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

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

Journal of the National Congress (in US - The Congressional


Record)
special interest-bearing
acknowledge and agreed; we agree (no final de instrumento)
in compliance with
under; as mandated by law
we agree; I (we) acknowledge receipt and agree to the terms
charges; accusation; plaintiff
nothing else was stated
the deceased
of private law; private company
government company; of public law
as equitably appropriate
as a result; so as to
on oner's own initiative and authority; voluntary
on its own initiative and authority; voluntarily
immediately; forthwith
operation of law, by; ipso jure; legally
according to the law
convertible debenture
book debenture
debenture(s)
debentureholder
tort
guaranteed affected debt
statute of limitations; erosion (deteriorizao)
loss of a procedural right; lapse
preclusive
pickling
to come to a decision regarding
decide on; resolve
my decision follows (judge)
13th salaries
resolution (in meetings)
award
judgment (municipal); verdict (criminal); sentence (penalty)
decision (state)
decision (supreme)
arbitration award
1st instance judgment (municipal)
verdict (criminal)
setence (penalty)
2nd instance - decision (state)
3rd instance decision (supreme)
decision made without hearing the parties
unappealed decision
unappealable decision
first-instance decision; 1st instance decision
majority decision
slip opinion
final and unappealable
resolution (in meetings)
business decisions
45

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

representation; statement
understatement
public announcement
settlement of record
statement of disposal of corporate interest
statement of assets; profit and loss statements; estate tax return
statement of the facilities
clearance certificate
customs clearance certificate
income tax return
personal tax return
tax return
joint return
separate return
concurring opinion
representation and warranty
statement in duplicate
misrepresentation
mistatement
affidavit; sworn statement
affidavit
represent and warrant
committing declaror
to understate (profits)
to report income
reverse-compliance
reverse-complied
breakdown (interest rate)
resulting therefrom
lapsed
arise from
ruling
adjudication of bankruptcy
petition in bankruptcy ruled
decree
executive order
decree-law
factor of ten
lapse of time; statute of limitations; time barred
during effectiveness hereof
lapse of time
fumigation
to fumigate
tax-deferred
minus
gap; shortfall
defect
crops protection products
court-appointed defense attorney
granted; conceded; approved
to grant
answer; plea; defense
shortcoming
46

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

demitir-se; resignar-se
demonstrao consolidada
demonstrao contbil
demonstrao da conta de lucros e perdas
demonstrao da conta de resultados
demonstrao das origens e aplicaes e recursos
demonstrao de lucros retidos
demonstrao de mutaes patrimoniais
demonstrao de resultados
demonstrao de resultado de exerccio
demonstrao dos lucros ou prejuzos acumulados
demonstrao(es)
demonstraes financeiras
demonstrativo de conta de lucros e perdas
demorado
dentro de 10 dias contados de
dentro do prazo de 60 dias aps ...
denominao social

accrued loss; shortfall


budget deficit
general statement (of relationship principles)
firm
refrain from; to fail to
remanding
empowerment
Federal Revenue Officer
police registry office for foreigners
police precinct
Federal Revenue Regional Office
So Paulo Regional Office
police precinct chief; precinct chief
police chief
delegate; remand (Rosenn)
resolution; to resolve
corporate resolutions
to transact business (em reunio); resolve; decide
ginning
offense
price station; price precinct
claim; litigation; prosecution
excess demand
book demand
claimant
dismissal; lay-off; resignation; termination; severance
redundancy
dismissal with cause
dismissal without cause
sweeping layoffs
retiree
to dismiss; to discharge; to terminate; to lay off; to be fired; to be
dismissed; to be excessed; to be made redundant; to be offered
voluntary severance
to resign
consolidated statement
accounts
profit and loss statement
income statement
statement of origin and appropriation of funds; source and
application of funds statement (funds statement)
appropriation account
statement of changes in financial position
income statement; profit and loss statement
income statement
accrued profit and loss statement
statement(s)
financial statements
profit and loss statement
time consuming
within 10 (ten) days from
within a period of 60 days after ...
corporate name; company name
47

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

operating under the name of


charge; denouncement; denunciation; termination (contrato)
information; charge; accusation; indictment; denunciation; filing for
public land
eviction good cause
eviction for good cause
eviction without cause; voluntary revelation/disclosure (voluntary
admission or confession by someone who did not pay tax, etc.)
eviction rights; the lessor's right to repossess the leased property
without stating reasons
third-party practice; third-party summons
malicious prosecution
third-party defendant
third-party plaintiff
to terminate (contrato)
to implead
office
Dept. of Independent Worker's Earnings
human resources departament
premise(s); establishment(s)
hinge on
contingent with (to be)
to decline; perish; extinguish
deponent
testimony
personal deposition
to render a deposition; to depose
to apply for registration; to file with; file for registration of a
trademark (marca); post to an account (em conta)
depositary; custodian; bailee; escrow agent
escrow agent
depositary
depositary
breach of duty; negligent bailee; unfaithful depositary inbreach of
duty; faulty bailee
warehouse; deposit; security deposit (aluguel)
time deposit
escrow account; collateral account
call deposit; demand deposit
public customs warehouse
preventive deposit
escrow
special customs warehouse
bond; court deposit; judicial bond; deposit in court (black's)
the judge to whom a precatory letter is addressed
petitioner
depreciation; write-down
actual depreciation
detract from the value
to materially detract from; to materially detract depreciate
congressman; deputy; representative
oil products
by-products
48

derrubar a inflao
desacato
desacato autoridade
desafetao
desaforamento

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

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

to whip inflation
contempt
contempt of court
withdrawal from public access and use
dismissal
a) change of venue (when on court dismisses a case for renewal to
another court)
b) dismissal with prejudice (when the claim cannot be brought
again)
dismissal without prejudice (when the claim may be brought again,
having been dismissed prior totrial on the merits)
discount; selling concession
expropriation
(sem
compensao);
condemnation
(com
compensao)
to reactivate a case; to reopen a case
paper unwinding
unwinding for gummed tape
unreasonable
remunerated weekly day off
to change and therefor no longer to be subject to
grinding
issue
reduction of the charge
overdraft
diversification
disregard of corporate entity; piercing of the corporate veil
"piercing the corporate veil"... means piercing the protection of the
corporation to have access to assets of the individuals who have
interest in the corporation, who own it, to seize assets
dissolution
pierce the corporate veil; disregard the legal entity; "disregard"
doctrine
dissolve obligation
to cash; to redeem (duplicatas)
cashing of drafts
tax rebate
disqualification; cancellation of; accreditation
identified, described and delimited
failure to comply
forthwith
provided that
breakdown (estatsticas); splitting (aes)
give details; to break down (as statistics); split (shares)
to intend to
clearance
clearing through customs
superior court judge; appeals court judge; judge of high court;
associate justice
outlay; disbursement; advance
initial cash outlay
the third arbiter; the tie-breaker
to break a tie
49

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

carry out his activities; engage in activities


grinning
character
to separate (a case)
to conduct one's activity; carry out (the management activities)
abandoned (an appeal can be considered deserto)
vacated
an appeal is vacated (becomes null and void) due to failure to meet
procedural requisites
denationalization; privatization
to return to the public sector; to "bring" public (Business Week)
disincentive
embezzlement
to the detriment of
to dissolve an obligation
wear and tear
normal wear and tear (except)
negligence
scheduling of judgment
set a date for
inequality
vacation
vacate
divestiture
discontinuance; relinquishment; waiver
withdrawal from the negotiations
withdrawal of
withdrawal from the case
to waive; give up; to discontinue; to forgo
withdraw; to discontinue proceedings
to withdrawal the appeal
to desaffirm a contract
to discount a request
to discontinue a proceeding
unfair
withdrawal; separation
discharge from professional duties at
discharge from professional duties at
roaming
subdivision; land parcelling (de terras)
to separate
sale of assets
demonetization
CKD (completely knocked down)
blasting (dynamite); excavating (machines); hydraulicking (water);
digging (manual)
vacancy
vacancy of the property
vacate
forwarder; forwarding agent; expediter; go-between; intermediate
agent; broher
customs forwarder
meet with the judge in chambers
50

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

order
customs clearance
private audience with judge
routine order
final order
writ of certiorari
interlocutory order
order; customs clearance
order
a mere procedural decision within a case
corrective decision
sky-rocketed
arbitrary dismissal
to take a nose-dive
to dispossess; to deprive; to strip (of possession)
eviction; ejectment
ancillary charge
overhead
medical and dental care expense
moving expenses
business entertainment expense
living expenses
out-of-pocket expense
non-recurrent charges
interest expenses
business expense; operating expense
recurrent charges; recurring charges
outlays
clerical expenses
overhead
overheads
shun
devoid of
denial
deregulation
accordingly
point out; to withdraw (from total face value)
to allocate capital
to withhold an amount
allocation (capital); motion (Cmara Deputados)
here
distiller
waster distiller
allocation
earmarked; intended for
to allocate; to earmark
to be earmarked
addressee
disposal
withdrawal; dismiss; remove from office
depreciation
to devalue; depreciate
to downsize
51

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

to siphon off/out
misuse; diversion; depletion; drain (currency, gold)
to misrepresent; misstate; pervert; denature; discharacterize;
adulterate; distort; diminish; belittle
imprisonment
disposal
own; to hold (shares)
resolve
profit assessment
codal articles
unless the ...; clearly indicates the contrary
shall once again be subject
mortgagor
primary obligor
borrower; debtor
duty of diligence
owing; outstanding; payable; due
refunding; remanding (processo)
refunds an court deposit
tax refund
reestablishment of term in a proceedings due to good cause
rebate
deliver to lessor in te same condition received by lessee
deindexation
intermittent day
banking day
calendar day; civil day
consecutive day
days elepsed (USA)
calendar day
for the day immediately preceeding this date
religious holiday
business day (USA); working day (GB)
disc diameter
per diem
daybook; ledger; logbook; journal (contab.)
Court Gazette; Justice Gazette
Federal Gazette
Official Gazette of the Federal Executive
Official Gazette of the State
calendar days
consecutive days
prior written
tip; tipster (quem d a dica); tippee (quem recebe a dica)
defamation; slander; libel
balance
shortfall
comparative wage difference
pay differences in
index differences
salary differences due to
conversely
deferred charge
52

diferimento
dificultar
difuso
digno
diferido
diferimento; dilao; prorrogao;
concesso (crdito)
dilao
dilao probatria
diligenciamento
diligncias
diminuio
diminuio de ativo
diminuir perdas
dinmico
dinherama
dixido de silicone (farm.)
diplomado em letras
direito a um crdito futuro
direito adjetivo
direito adquirido
direito autoral; direito de reproduo
direito comparado
direito compensatrio
direito consuetudinrio
direito creditrio
direito de compensao
direito de evico
direito de garantia
direito de preferncia
direito de garantia
direito de livre iniciativa
direito de participao
direito de preferncia
direito de propriedade industrial
direito de recesso
direito de recurso
direito de reembolso
direito de regresso
direito de rplica
direito de reproduo; direito autoral
direito de reserva
direito de reteno
direito de seqela
direito de subscrio
direito de sucesso
direito difuso
direito escrito
direito eventual
direito inalienvel

deferral
to hinder
disclosure
worthy
deferred
deferral; deferment; extension
deferment; postponement
probational deferment
expediting; follow-up
verifications; contacts; procedures; investigations; arrangements;
diligence (judicial); legal process
dilution (ativos); depression (ativos)
dilution of assets
depress damages
energetic
money bonanza
silioon dioxido
bachalor in liberal arts
reversionary interest
adjective law
vested right; grandfather's rights
copyright
comparative jurisprudence
countervailing duty
customary law
credit right
right of set-off
covenant of quiet enjoyment
security interest
first option; first refusal; pre-emptive right (subscrio); right of first
refusal (aquisio)
security interest
freedom of enterprise
ownership interest
first option; right of first refusal (aquisio); preemptive right
(subscrio)
industrial property right
right to withdraw
right of recourse
recourse; right of recovery
right of recourse; right of set-off
right of rebuttal; right of rejoinder
copyright
key money
lien
right of pursuit
subscription right
right of survivorship
natural right
statute law
contingent right
inalienable right; indefeasible right
53

direito lquido e certo


direito material
direito objetivo
direito patrimonial
direito positivo
direito probatrio
direito processual
direito real
direito real sobre bens mveis
direito regressivo
direitos adquiridos
direitos alfandegrios compensatrios
direitos antidumping
direitos antidumping definitivos
direitos antidumping provisrios
direitos autorais
direitos creditrios
direitos creditrios de exportao
direitos de licena hereditrias
direitos de participao
direitos de propriedade
direitos de reteno
direitos de reverso caucionados
direitos minerrios
diretiva
diretor
diretor com conflito de interesses
diretor de mesa
diretor
diretor estatutrio
diretor-executivo; diretor-presidente
diretor-superintendente
diretoria
diretoria do Banco Central
diretoria executiva
diretrizes
dirigente
dirigente sindical
dirimir
discagem
discordante (adj.)
discreto
discricionaridade
discriminao de preos
discusso judicial
dispensa
dispensar (vb)
disponibilidades
disponibilidades financeiras
disponvel

unquestionagle right
substantive law
natural law
asset interest
statutory law
law of evidence
procedural law
in rem right
security interest in assets
collection right
grandfather's right
countervailing duties
antidumping duties
definitive duties
provisional duties
author's rights
credit rights
export credit rights
grandfathered licenses
equity interest
proprietary interest
liens
pledged recovery rights
mining properties
management strategy
chief officer; executive officer; officer; director
interested officer
presiding officer
employed director; hired director
director appointed pursuant to the bylaws
chief executive officer (CEO); managing director; director president;
president (reunio)
managing officer; managing director; director superintendent
executive; committee; board; board of directors; executive officers;
executive board; executive body; director-officer
Board of Governors. The Board of Governors of the Central Bank of
Brazil
executive committee
guidelines
manager
union leader
settle
dial-up
dissident; dissenting
discrete; discreet
leeway
price discrimination
litigation
dismissal; waiver; discharge (pagamento)
to waive; to dismiss; to discharge
available funds; cash availabilities
available cash
cash
54

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

dvida atribuvel
dvida de valor
dvida elegvel
dvida externa
dvida lastreada
dvida lquida e certa
dvida pecuniria
dvidas ativas e passivas
dvidas de recebimento duvidoso
dividendo
dividendo antecipado; dividendo intermedirio
dividendo cumulativo

discharge (de resduos); willingness


temporary provision
device
to be willing
collective bargaining
liquidation; winding up
to terminate the contract
provisions
temporary provisions
device; gadget; provision
separate from
misappropriation
termination; articles of dissolution
termination of rental contract; dissolution of lease
articles of dissolution
aftersale (marketing)
meting (out) of justice
profit allocation
assignments
distribution to a specific court; petition for distribution to a specific
cout
stock dealer; dealer (auto)
federal court distributor
dealer
underwriter
securities dealership
court distributors
distributes (unidades); allocate (inteiro); apportion
to distribute to court; bring against; file
district where charged or indicted (penal law)
precinct
long-lasting
conflict
divergent; conflicting
multiple counterparts
obligations; debt
outstanding debt; accounts receivable; debt posted as collectible;
executable tax debt; federal collectible debt; federal debts payable
executable tax debts; is owed to the federal government and formerly
recorded as a collectible debt, usually after being unpaid for some
time, as taxes
attributable debts
adjustable cash debt
qualified debt
foreign debt; external indebtedness
secured debt
certain and undisputable debt
fixed cash debt
outstanding debts and credits
bad debt
dividend
interim dividend
cumulative dividend
55

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

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

56

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

and further
and makes other provisions
in witness whereof
witness whereof
1) to be issued, registered and distributed
2) expecto to receive granting
and if necessary will prove
postscript
scale
slumping economy
underground economy
quasi-public
once-staggering economy
command economy; controlled economy; planned economy
welfare
loss of earnings
equity flow; cash flow
construction in progress
public bidding; public notice
public announcement
invitation to bid; public notice
call notice; summons notice
invitation to bid; call for tender; request for proposal (RFP)
enact
remanding
supersedeas; suspensive effects
consummation; to be given tenure
carry out
effectiveness
actual
illustrations; distinguished
concordata
elected for a term of office of ___ years
connecting factor
asset item
item
supress
to put an end to inflaction
tax avoidance
tax avoidance
as an addendum to
pullish
in progress; in process; under way
in arrears
bearish
on an arm's length basis
on a pay-as-you-go basis
on an arm's length basis
for use
57

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

in behalf of ____
on a case by case basis
in collusion with
as a result of
return (in)
in consideration for (services)
in every contract
in fulfillment of
in progress; to be under way
resulting from; as a result of
in caption
in progress; on the way
acting; in office (councilmembers); existing officers (directors)
in light of
to deposit with
under seal
in flagrante delicto (in the acto, caught red-handed)
under the seal
operating
in a manner consistent with
threatened
on behalf of; as agent for
challenging
in full force and effect
in full force and effect
at the expense of
on stream
elsewhere
on the accrual basis of accounting; accrual method
forthwith
as witness of the truth
as witness whereof
in its entirety
ultimately
prevailing legislation; in effect; in force
by reason of
shipper
respondent
movant; defendant
motion; appeal; plea; injunction
motion to stay judicial sale
motion to stay execution
motion to modify judgment
motion to clarify; motion for clarification of judgment; petition for
clarification
request for resolution of conflict in decision; motion (because of split
decision)
respite
third-party defense
motion for en banc rehearing; motion to reverse or annul
request for reconsideration
motion to stay collection; filed by the debtor
appeal; divergence appeals
58

embargos de terceiro prejudicado


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

third-party defense; third-party intervention


shipping of goods
embedded
amendments
amend
budget amendments
summary; headnote
docket
distinguished brethrens
maiden issue
issuer; drawer
broadcaster
maker; issuer (notes)
to draw against; to issue
to write a check
fee
invested in office
draw; standoff
tie vote
tie
pledgor
downstacker
invested in office
endeavor
joint venture; joint undertaking
freelance worker
employee with tenure
non-exempt employee
exempt employee
spoils system
contract work; contract job
full-job contracting
contractors
company; corporation
associate company
trading company
accounting firm
corporate appraisers
open corporation
closed corporations
closed corporation
brass plate; shell company
cottage industry
off-the-shelf company
corporate finance operao
off-the-shelf company; shell company
public utility company
going concern
state company (it is conceivable that there might be a "state stateowned company"!!!)
government-owned; held company; state company
family-controlled company
dummy corporation
59

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

affiliated company; associated company


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

60

para fins lucrativos


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

open private pension plan companies operated for profit


state-owned company
private pension fund
instramentality
notified body
nonprofit entity
dummy charities
inflow
diameter inlet/outlet
effectiveness
to be placed in receivership
take effect; to come into force
between
among
including those of ...
including, but not limited to, inter alia
physical delivery
swift message
to surrender; to tender (securities); hand over (imvel)
warehouse
bonded warehouse
industrial warehouse
off-season; slump period
statement
to exert; to exert theis best efforts to; endeavor theis best efforts to
downsizing; downscaling
to turn around an economy
to streamline the economy
at the time
budget balancing
powder welding equipment
equipment
salary equation; salary parity
to hold equivalent; equate
derivatives teams
salesforce
economic teams
exchange parity
equity accounting; equity adjustment
equal to the lesser
weed
draft of distribution
adverse possession; wrongful possession; seizure of illegal possession
echelon
scale
budgetgate
wingle of
first we would like to explain that
education
purview (purview is also the main, enacting clauses of a statute or
law)
support
slag
61

escrevente
escrevente autorizado
escrevente habilitado
escritas
escritura
escritura de cesso
escritura de compra e venda
escritura de emisso
escritura de participao
escritura pblica de declarao unilateral de vontade
escriturao
escriturao/livro contbil
escriturao mercantil
escriturar
escrivo (Cartrio de Notas, Frum)
escuta (em lugares)
escuta telefnica
espectofotometro de absoro atmica
espectofotometro de emisso tica
espao areo
espao para assinatura
espalhado
especial
especialista; perito em urbanismo
espcie; natureza
espero que
esprito empreendedor
esplio
esquema de circulao
esquema de manipulao do oramento
esquema de pagamento
essencialmente
esta lei entra em vigor na data de sua publicao
estabelecer
estabelecer de comum acordo
estabelecimento de foro
estabilidade
estadia
estado civil
estado da pessoa
estado da tcnica (M&P)
estado de defesa
estado de direito
estado de emergncia
estado de necessidade
estado tampo
estagflao
estagirio
estamos providenciando a traduo
estanque (naveg.)
estar alcanando os mesmos nveis

clerk; court reporter


authorized clerk
qualified clerk
accounts of a company as a whole
deed; indenture
deed of assignment
deed of purchase and sale
deed of issue
shopping share
public deed of unilateral declaration of will
bookkeeping
accounting book
commercial accounting
to post; keep record
head clerk; court clerk; notary public
bug
wiretapping
atomic absorption spectrophotometer
optical emission spectrophotometer
air space
signature panel
strung across
upgraded
urban expert
character
I trust that expect (no futuro)
entrepreneurship
estate
flow diagram or street
budget-rigging scheme
payment schedule
materially
this law takes effect on the date of its publication
to fix the agenda; witnesseth
mutually agree
laying of venue
guaranteed fixed-term; employment contract; temporary tenure
(temporria); tenure (emprego); stability (preos)
subsistence
marital status
personal status
prior art concept
state of emergency
rule of law
state of emergency
flagrant necessity
buffer state
stagflation
trainee attorney; trainee solicitor; intern-trainee; intern; trainee
lawyer; stagiaire (UK)
we are providing for the
waterproof
to be closing the gap
62

estar atrasado
estar defasado
estar disposto a
estar em condies
estar em expanso
estar enquadrado
estatal
estatsticas do desemprego
estatizar
estatutariamente
estatutrio
estatuto
estatuto social
estatuto social da empresa
estearato de magnsio (farm.)
estelionato
estimativa de contingncia
estimativa de custos
estimular/favorecer investimentos estrangeiros
estmulo
estipulante
estipular
estocar
estoque
estoque de varejo
estoques reguladores
estorno
estipular
estrados de madeira com estrutura de ao
estrangeiro
estranhamente
estrela; produto estrela
estrutura (mbito)
estufa
etapa
evaso de divisas
evaso fiscal
evaso fiscal por meios lcitos
evaso ilcita
eventuais (dividendos)
eventual
eventualmente
evico
evico de direitos
evidenciao (contab.)
evoluir
ex-adverso
ex-direito ao provento
ex-fbrica
ex-impostos
ex-ofcio
ex-Unio Sovitica
exao

to be in arrears
to move with a lag
willing
to be ready
to be thriving
to be subsumed within
state-owned company; state-owned entitie
unemployment figures
to leave the public sector
according to the by-law(s)
statutory
status; statute (UK)
charter; by-laws (S.A.)
corporate by-laws
magnesium stearate
embezzlement; fraudulent larceny; larcenous fraud
contingencies are estimated based on
cost appraisal
to welcome foreign investments
inducement; incentive
grantor
provide for
to hoard
stock in trade; inventory
retail inventories
buffer stocks
cross-entry; reversal of entry; reversing entry (balano)
to provide for
wooden frames with steel structure
alien; foreigner
oddly
star
framework
greenhouse
stage
foreign currency drain
tax dodging; tax evasion
tax avoidance; tax planning
illicit evasion
any
sporadic; potential; threatened; contingent
conceivably; perhaps
eviction
eviction of rights; dispossession of rights
disclosure
make progress
ex-litigant
ex-stock dividend
ex-plant; ex-works
excluding taxes
ex-officio
former Soviet Union
tax claim; tax collection
63

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

executado
executar
executar contrato
executar funes
executar garantia
executar hipoteca
executar (uma cauo)
executor de trabalho
executivo
executivo fiscal
executivos; superintendente
exemplificadamente
exeqente
exeqibilidade; execuo (sentena)
exeqvel
exercer
exercer (atividade)
exercer a funo de
exercer um cargo

issue
lodge a request
depletion
extensivelly
plea; exception
plea of lack of jurisdiction; recusation
motion for recusation
dilatory plea
peremptory plea
carve-out
capital surples
overstep
The Honorable
pleader in an "exceptio"
defendant in an "exceptio"
excessive noise level
oversubscription
defendant; respondent
petitioner
qualified privileges
to bar a liability
exclusion
solely
for te sole purpose of
discussion; foreclosure
to foreclose
to sue on a guarantee; enforce a guarantee; execute on a guarantee;
foreclose on a guarantee
to foreclose on a mortgage
execution (judicial); implementation; tax collection proceedings;
foreclosure (hipoteca); performance (contrato); enforcement
(sentena); specific performance (especfica); tax foreclosure (fiscal);
perfect performance (perfeita); injuno (geral); credit enforcement
suit (ao de)
judgment debtor; execution debtor
carry out; enforce; to proceed against (garantias)
to perform a contract
to carry out duties
to sue on a guarantee; execute on a guarantee
to foreclose on a mortgage
foreclose
timekeeper
executive (business executive); Executive Branch (Poder Executivo)
tax execution
chief executive office (CEO)
including, but not limited to; for example; inter alia
judgment creditor; execution creditor; creditor
enforcement; enforceability
enforceable; practicable; feasible; possible
to perform
be engaged in
hold the position of
to discharge duties
64

exerccio de fato e de direito


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

extino com renncia ao direito de ao


extino sem renncia ao direito de ao
extinguir
extinguir um processo
extinto
extintores p qumico
extorno de pagamento

the actual and legal exercise


financial year
fiscal year; tax year
tax, fiscal or corporate year
fiscal year; financial year
demand; requirement
liabilities; demandability
required, under article ...
due; liability; payable
noncurrent liabilities; current liabilities; fixed liabilities
call for
exempt (vb); hold harmless from
to hold harmless
give immunity from
subsisting; existing
both current and future
to relieve of (post, duties, position)
exordium
exorym
boom
mailing room
working hours
to dispatch; issue
capabilities
expiration
express or implied
exploration; exploitation; prospecting (law); legislative intent (USA)
operator
to overbill; to operate
to develop a mine
put forth
legislative intent; statement of justification; preamble (lei)
expounded on (above)
in witness of the threith
currency denomination
establish in
denominated in (US$)
expurgated
expurgation; disregard of effects; write down; of monetary correction
understated inflation
offshore (remittances)
extinguishment (sociedade de pessoas); disbandment; termination;
dismissal (ao); discontinuance (caso); abatement of action;
extinction (coisas, animais)
dismissal with prejudice - when claim cannot be brought again
dismissal without prejudice - when claim may be brought again,
having been dismissed prior to trial on the merits
dissolve
dismissal of action; to dismiss a suit or claim
disbanded; extinguished; wiped out (accounting, e.g. credit); defunct
(defunct company)
chemical powder extinguisher
refunds
65

extracontabilmente
extrato bancrio
extrato bancrio consolidado
extrato da minuta
extrato do banco
extruso em barras de estanho... com cortadeira

off-record; off-the-book (adj.)


bank statement; to make excerpts
combined statement
summary of judgment record
statement of account
extrusion in tin bars... with cutter

66

fbrica; usina; instalao industrial


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

plant
internal manufacturing
as regards the ...
in the light of the above
permission; "option"
band (currency)
right of way
salary bracket
high-income brackets
bankruptcy
voluntary brankruptcy
bankruptcy party
go bankrupt
fraudulent misrepresentation; misrepresentation
to cook the books
perjury
lack of an indispensable party to a suit
gross negligence; willful misconduct; serious infrigement
over-ambitious
decision-making stage
discovery phase; discovery
evidentiary phase
pleading stage
factual
act of state
unforeseen fact
generating fact; tax triggering event
taxable event
material fact
inputs
bill of sale; bill; debit note; expense account; invoice; take in (gria);
statement
fee statement
proforma invoice
seller
billings; invoicing; business sales; gross sales (bruto)
gross billings; gross receipt
net billings
monthly billings
factor (factoring company)
State Treasury
National Treasury (but Minister of Finance)
revenue authorities
to procure; to cause to
make a billing (gria)
to lobby
to deserve; be entitled; have the right to
doing business
delineate a budget
to make reference to
67

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

take out an insurance for


passing off of trademarks
assert one's rights; to enforce; to assert; give effect to
give effect to any proceeds
give effect to any proceeds received by ___
public credit; full faith and credit; public faith
exchange closing
delisting of shares
to close at an all-time high
to close exchange
court recess; court holiday; legal holiday
blanket vacations
court recess
proportional vacation; pro rate vacation days
unused earned vacation days, those which were due, which you could
have taken, supposed to in fact, but did not
to contravene (law or provision); offend (the merits)
finish hardware
decision support tools
molten iron
ring spinner
guarantor; surety
is permitted to
witnesseth
becomes null and void
provided that
to go into receivership
to stay idle
stonewalling
summarized report
summary card
company registration form
records
notional
trustee (trust)
trust (testamentary)
fidejussory
trust
trustee
full performance of this agreement
bona-fide depositary; trustee
true performance
true and correct
figurine (according to one client, but I disagree)
ranks
dependent child
minor child
issue
share remainders; share fractions
twenty-year entitlement
affiliate company
branch
68

filtro de mangas para gases com ventilador


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

sleeves filter for gases with fan


finance company
funding
consumer credit arrangements
cofinancing
non-recourse financing
foreign financing
fund
fund costs
financier
firm name; trade name; company; signature
sole proprietorship; proprietorship
steady; firm
tax; fiscal; tax administration office
inspection; controlling; supervision; surveyance
to monitor; oversee; superintend
Tax Administration
fixed; standing
monthy contingency fee
buckling; crippling
flange; rim
inflow
cash flow
payment stream
flow chart; flow diagram
industria 3-burner stove
payroll
framework
source of finance
not in compliance with
force majeure
foreign exchange
format
of a form and content
training
background (people of any)
criminal conspiracy
composition
establishment of a bank
apportionment document (probate); distribution order; draft of
apportionment; deed of distribution (imob.)
fair notice
procedural formality
delivery; formalization
form; registration form (o papel a preencher)
registration statement
new account forms
sourced
furnace
diesel ovens with smooth pan
basic oxygen furnace (BOF)
reheating furnace
69

forno de recozimento (met.)


batch-annealing furnace
forno de cadinho eltrico
electrical crucible oven
forno diesel
diesel oven
forno eltrico
electrical oven
forno eltrico resistivo
resistive electrical oven
forno refratrio com panela de ferro fundido - com
maarico a leo BPF e agitador (para recuperao
de sucata de solda)
refractory oven with molten iron pan - with "BPF" oil based
blowtorch and agitator (for welding scraps recovery)
forno rotativo, basculamento hidrulico
rotary oven, hydraulic seesawing
forno-poo (met.)
soaking pit
foro
jurisdiction; venue; court; annual rent; canon; pension for reseful
title
foro exclusivo
exclusive jurisdiction
forrado de cobre (met.) (adj.)
copper-lined
fortalecer
to shore up
fortuna do mar
perils of the sea; mishap at sea
Frum
courthouse; central courts (Central)
Frum competente
forum conveniens
Frum incompetente
forum non conveniens
fotolito
color separations; color separation negatives
frao ideal
notional fraction; undivided interest
franquear a palavra
offer the floor to
franquia (seguro)
deductible; franchising; agency
freezer vertical
freezer vertical
fretador (ou afretador)
charterer
fretamento do vapor
chartering of the vessel
frete martimo
sea freight
friamento
bogus (notes, checks, etc.)
fruio; gozo; usufruto
enjoyment
F.T.I. (Fornecimento de Tecnologia Industrial)
Industrial Technology Supply
fuga de capitais
flight capital
fugir do esprito de
to depart from the spirit of
fumaa do bom direito (fumus boni iuris)
under color of right
funo
duty
funes
duties
funcionamento permanente
to operate on a permanent basis
funcionar
to operate
funcionrio
civil servant
funcionrio/servidor pblico
civil servant; public official
funcionrios de alto escalo do departamento de oramento high-ranking budget officials
fundado
substantiated
fundamentao
grounds
fundamentao de uma sentena
opinion (em direito processual)
fundamentado
substantiated
fundamental
essential aspects
fundamento
gist; essential ground; foundation; object
fundamento jurdico
considerations of the law
fundio contnua (met.)
continuous casting
fundidora contnua (met.)
slab caster
fundo aberto
open-end fund
fundo de amortizao
sinking fund
fundo de aplicao financeira (FAF)
Financial investment fund
70

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

71

gabarito (imveis)
gabinete civil
ganha de escala
ganhos
ganhos de capital; reserva de lucros
ganhos monetrios
garante
garantia
garantia
garantia
garantia
garantia
garantia
garantia
garantia

colateral
de cauo
de desempenho
de emprstimo bancrio
de fiel cumprimento
de gesto
de instncia

garantia de primeiro grau


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

construction standards
secretary for civil affairs
scale economies
earnings
capital gains
purchasing power gains
guarantor; security interest
collateral; margin; warranty (St. Exch.); security interest
(participao - hipoteca sobre ativo); guarantees (contratos)
collateral
guarantee in the form of pledge of ...; guaranteed by the pledge of ...
performance bond
collateral
performance bond
management pledge; guarantee of office
the pledge or posting of bond to guarantee payment of court costs if
party bringing suit should lose the case; cost bond; appeal bond
(when the case is appealed)
first perfected security
underwriting
cash collateral
personal guarantee
standby underwriting transaction
floating charge
mortgage guarantee
advance payment bond
side collateral
guarantee with pledge of collateral
secured guarantee; in rem guarantee; collateral; secured guarantee
comprehensive guarantee; firm guarantee; joint comprehensive
guarantee; firm comprehensive guarantee
practice safeguards (no exerccio de uma atividade)
guaranteed debtor; secured (adj.)
guarantor
to post bond (em juzo); to secure (dvida, obrigao)
wiedcat prospector; independent miner (Mining Journal)
young bull
gas main (services)
disbursement; expenditure
cash cow
generator/transformer for welding
manager
delegate manager
general manager
lead manager
proxy manager
seminal; rudimentary; undeveloped; providing a basis for further
development
tenure
72

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

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

73

74

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

claim; prove; a proof


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

75

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

notional
credibility; probity; standing; integrim; unimpeachability
reputable; sound; unimpeachable; fit; proper; competent; sufficient
floodlands
lack of standing to sue
improper party to a suit
lack of standing to be sued; illegitimacy as defendant
unqualified
faultless
tort
to refute
liquidity shortage
nonfixed
imaging
exercise reasonable care
forthwith; immediately
counterfeit
to vest in possession
investment
real property; real estate
principal home
adjoining real properties
deadlock; impasse; claim
impairment; disqualification; inability to act
legal bar; estoppel
preclusion; promissory estoppel (por tolerncia anterior)
inalienable
petition
petition of writ of mandamus
defendant
petitioner
to file for; seek
to set up; implement
to carry on (its business)
bringing of staff or personnel into Brazil; obtainment of permanent
(temporary) visa
sum
sun certain of money; certain amount of money
value added tax
export tax
import duty
personal income tax
marine revenue tax
income tax
adjusted tax
individual income tax
corporate income tax
withholding income tax; tax withheld at source
real estate transfer tax; transfer tax
estate tax
76

imposto de transmisso de bens imveis


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

inter-vivos transfer tax


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

tax on distribution of goods and services (equivalent to sales tax); a


value-added sales tax (VAT in UK)
imposto sobre consumo
excise tax
imposto sobre ganhos de capital
capital gains tax
imposto sobre minerais
tax on minerals
Imposto sobre Operaes de Crdito, Cmbio e Seguro,
e sobre Operaes Relativas a Ttulos e Valores
Mobilirios (IOF)
tax on financial transactions
Imposto sobre Produtos Industrializados (IPI)
an exercise tax; tax on manufactured products
Imposto sobre Servios (ISS)
tax on services
imposto sobre valor adicionado
v. IMPOSTO AD-VALOREM
imposto sobre valor agregado
value added tax
imposto nico sobre energia eltrica
tax on electricity
imposto nico sobre minerais
tax on minerals
imposto/tributo
tax
imprensa marrom
yellow journalism
impressora matricial
matrix printer
imprestabilidade
uselessness
improcedncia
groundlessness
improcedente
groundless; baseless; meritless; irrelevant; dismissed
impronunciado (adj.)
acquitted
impugnao
motion to deny; opposition; refutation; challenge
impugnante
movant
imputao
tax credit (system)
imputado (subst.)
the accused
in apreo
in question
inadequado
unsuitable
inadimplemento
default; breach of contract; failure to perform
inadimplemento cruzado
cross default; cross-default; reciprocal default
inadimplncia; inadimplemento; mora
default
inadimplente (adj.)
nonaccruing; nonperforming
inadimplir
breach
inalterado
unimpared
inaudita altera parte (deciso liminar)
ex-parte
incabido
frivolous
incapaz
unfit
incentivar; estimular
under incentive; to boost; to promote; to spur
incentivo fiscal
tax incentive; tax break
incerteza objetiva
justiciable controversy
incidncia (impostos); tributao
assessment; triggering; levy
incidncia tributria
tax assessment
77

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

a point about procedure


found in annex
embrace
not binding
alquota; taxa do imposto de renda
frum non conveniens
not requiring representation of the victim or the filing of criminal
charges by the victim
dissatisfied (with)
dissatisfaction
take over; merger
capitalization
appropriation of reserve
acquirind company; mergee
real estate developer; acquiring company; mergor
to take over
subject to
tax withheld in error
alis
denial; dismissal
to deny; to dismiss; to reject
to dismiss an action
compensation (seguro); severance pay (labor); indemnification (ato);
indemnity (valor); damages
damage awarded
liquidated damages
claim (insurance)
indemnitee
indemnitor
to indemnify; to award damages
separation of powers
notwithstanding
open-ended; indefinite
improper
answerback
to nominate; to signal; to call by
liquidity ratio; current ratio
current ratio
acid test ratio
national (brazilian) content
total debit to equity ratio
acid test ratio; quick asset ratio
vicarious
freeze/freezing (of assets)
individually or in the aggregate; jointly or severally
nature
automaker
made in Brasil
industrialist
industrialization; manufacture
cottage industries
industrial employee
78

induzimento ao suicdio
inpcia
inepto
inrcia; omisso
inexecuo
inexequibilidade
inicial; pea vestibular; petio inicial (autor);
petitrio; queixa; representao
iniciar a votao
infanticdio
inflao acumulada
inflao desenfreada
informao disciplinar
informao exclusiva
informaes sigilosas
informtica
infrao; rompimento
infraconstitucional (adj.)
infrator
infringir
infuso
ingressar
ingresso/entrada de recursos
inicial
inicial (adj.)
incio de operaes
inidneo
inimigo capital
injria
injustificadamente
in natura
inofensivo
inoperante
inoperosidade
inqurito policial
inquinado (adj.)
inquirio
inquirio de testemunhas
inscrio
inscrito
inspection certificate issue by the Fire Department
inspetor (de bancos)
instalao
instalao no local
instalaes de informtica
instncia nica; foro exclusivo
instalar a assemblia
instar
instaurar (processo)

inducement or acessory to suicide


defective pleading
detective
inaction; failure to act
nonperformance
unenforceability
complaint
to proceed to the vote
infantice
cumulative inflation
runaway inflation
disciplinary information
proprietary data
confidential information
computer science; information sciences; information technology;
informatics
breach; violation; criminal offense (Dir. Proc.)
(matter) relating to ordinary law; e.g. Civil Code (any legislation
other the Constitution but subject to it)
violator
violate
decoction
to enter
entry; inflow
complaint
opening (as in "o statement")
start-up
untrue
capital enemy
slander
unreasonably
fresh; as is
benign
void
invalidity
police investigation
defiled
questioning; hearing
questioning of witnesses
enrollment
enrolled
alvar de inspeo do Corpo de Bombeiros
controller
instatement (assemblia); premise; installation (aparelhos); facilities
(de fbrica)
roll-out
computer facilities
exclusive jurisdiction
convene the meeting
to entreat; to instate an Audit Committee; to convene/instate a
meeting (assemblia)
to commence an action; to bring an action; to institute an action
79

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

authorized institution
lending institution
depositary institution; trustee
financial institution; house
charity organization
local administrator
nonprofit institution
settlor; grantor
established rule or principle; order; regulation; precept; institution;
doctrine
doctrine of forum non conveniens
legal doctrine
forensic institute
discovery; filing of supporting documents
debt instruments
qualified debt instruments; elegible debt instruments
government debt instruments
filing of supporting documents; discovery phase; placing documents
in evidence
trial
normative ruling
cognizance phase
opening of pretrial inquest
directions
standing instructions
supported by (documents) (in court)
to support; to document
to document
power of attorney
commercial paper
trust deed
trust deed
private instrument of settlement
public deed; public instrument
input; industrial consumption materials
inclusion
consolidated accounts
wholly-owned subsidiary
fully paid (shares)
to pay up; pay in; pay (capital or shares)
meaning of court decision
untimely
exchange
interdependence
disability; interdiction; to place off limits; shutdown (instalaes)
civilly disable; disenfranchised
party of interest; party aggrieved (sometimes)
potential buyer
potential seller
interest in the (subject of an) action; standing to sue
general public interest
overriding interest
justiciable controversy
80

interesses comerciais
interino
interligao
intermediao
intermedirio
interministerial
internacionalmente
internamento (cpia nica)
internar
interpelao
interpor (ao)
interpor um recurso
interpretao
interpretado como
interpretar
interpretar como
interrogado
interrogando
interrogatrio
interromper (prescrio)
interrupo
intervalo
interveno
interveno de terceiros
interveno no domnio econmico
interveniente
interventor
inter vivos
intimao
intimar
intimidar
inutilizar
invalidado; anulado
invalidez
inventariante; testamenteiro
inventrio
inverso
inverso/reinverso
investida (subst.)
investidor de grande porte
investidor em potencial
investidura; posse
investigao
investimento a fundo perdido
investimento coletivo
investimento de capital
investimento de risco
investimento em ttulos
investimento estrangeiro
investimento pesado
I.P.I. (Imposto sobre Produtos Industrializados)
irretratvel
irretratavelmente

business interests (to have ...)


interim (adj.); caretaker
interface
peddling
dealer; middleman; underwriter
joint ministerial
worlwide basis (on a...)
entry of one/sole copy into Brazil
to bring into Brazil (not to intern)
court summons; judicial notification
to file; to enter; to lodge
to argue an appeal
construction
construed as
to construe; interpret
construed to
party who has already been questioned
party being questioned
examination
to toll (statute of limitations)
cut off
lag basis
intervention
third-party practice; impleader; vouching-in
interference with the economic order
intervening party; intervenor
administrator; trustee
living (trust, for example)
notice; notification; subpoena (Dir. Proc.); process
to notify; summon; call; to subpoena
to deter (deterrent effect)
to mutilate
to be annuled
disability
administrator; executor; personal representative; executrix
inventory; probate
risk investment
investment;/reinvestment
maneuver; attack; challenge
institutional investor
prospective investor
investiture
diligence
community support investment
omnibus accounts
equity investment
venture investment; risk investment
equity interest
foreign investment
brute force marketing power
Tax on Manufacture Products
irreversible
irreversibly
81

irrevogvel
isca
iseno de impostos por um certo prazo
iseno fiscal
isento (de tributao)
isoleucina (farm.)
item monetrio

irrevocable; firm
bait and switch
tax holiday
tax exemption
nonassessable; tax-exempt; tax-free
isoleucine
monetary item

82

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

jurisdio preventa
jurisprudncia
juros; participao
juros acumulados/vencidos

payola
deposit
commuter transportation
working hours
trade paper
adjudicatory
queen's bench
judicial
judge
court recipient of a letter rogatory
law judge
arraigning judge
surrogate
justice of the peace
lower court judge
appellate court judge
supreme court judge
the judge who issues a precatory letter
reporting judge
a judge who hears a case by himself, not as part of a panel (turma)
court
arbitration court; arbitration tribunal
trial court
district court
U.S. District Court
trial; hearing
default judgment; judgment by default; judgment in absentia
trial by jury
summary trial
deem appropriate
to dismiss
consider invalid; to dismiss (a court case)
to consider it has with grounds
to uphold
commercial registry
board of conciliation and judgment
Board of origin
electoral board
filing of documents; attachment of documents
to confirm (an affidavit) by oath or affirmation
legal
venue; jurisdiction; competent jurisdiction; exclusively competent
jurisdiction; general or international competence; competence of
court; foreign jurisdiction; concurrent jurisdiction; exclusive
jurisdiction; conflict of jurisdiction; substantive jurisdiction; to
assume jurisdiction; to exercise jurisdiction
original jurisdiction
case law; former court decisions
interest
accrued interest
83

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

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

84

laminadora de encruamento (met.)


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

temper mill
slabbing mill
hot-strip mill
laminator for thinning
reducing mill
to roll
oxygen lance
writer
put option writer
entry; flotation (of shares)
expensing
accounting entry
tax assessment
voluntary assessment; tax assessment; official assessment
credit entries
to levy (taxes); to assets; levies (tributos)
to expense
to float an issue
to float a new issue
pegged
spread; basis
laudemium; acknowledgement money
award
arbitration award; award
appraisal report; valuation report
expert report
jet wash
to launder money
water removable
mining
to draft; draw up
drawing up
capital leasing; capital lease
devise; legacy
statutory; legal
lawful - substance of law (more ethical)
legal - form of law
validity
legible
laws and regulations
custom regulations
antitrust laws
legitimate self-defense
ligitimacy (litigation); fairness
beneficial owner; lawful owner
fairness; legitimacy
standing to sue
lawfull owner
law; act; statute (USA)
85

lei adjetiva e substantiva


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

procedural and substantive law


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

86

licitao

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

liquidaes futuras (em Contrato de Opo)


liquidante
liquidar (securities)
liquidez
lquido

bidding; public tender (concorrncia pblica/grandes quantias); price


survey (tomada de preos/pequenas quantias); invitation to bidders;
invitation to tender (carta-convite)
lawful; proper
dispute
related proceeding
lead manager (bank)
competitive edge
authentic
world league
upturn (modest)
ingot mold with __ pans x __ molds without a brand - for welding
bar
ingot mold (for recovered welding)
injunction; motion in limine; temporary restraining order; initial
decision
ex parte (preliminary) injunction
hedging
market boundary
cap; ceiling; upper limit
position limit (St. Exch.)
limit
straight-line depreciation
ingot teeming
center line
credit facility; credit line; line of credit
new money facility
export facility
elective facility
indexed loan facility
inter-bank facility
growth facility
overdraft facility
sequential telephonic lines
winding-up; settlement (St. Exch.); run-off (seguros)
early liquidation
settlement of contracts
calculation of the award
award calculation; calculation of award; calculation of the
correspondent
settlement
delivery
intermarket settlement
phase involving review of the unestablished portion of a judgment,
in order to determine what amount would be the appropriate award
on each item claimed. This occurs during the execution phase; proof
for calculation of the award
assumed settlements
liquidator
settle
liquidity
fixed
87

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

net of tax; post tax; after tax


correct; established; clear legal; net and certain
roster
docket
working party list
list of subscription of the shareholders
listing
guilelessness; good faith
litigation
permissive joinder; voluntary associate in suit
compulsory joinder
impleaded party; co-defendant
coplaintiff; associate of plaintiff in suit
codefendant; associate of defendant
co-third-party defendant
lis (alibi) pendens
associate professor
free and clear
business record
accounting book
book of authority
attendance book
registered share register
share transfer book
ledger
ledger
books and records
manual sander
garbage dump
lease; letting
contracting of labor
lessor; rentier
lessor; landlord
job site; work premises; work site; on de job accidents
to hire
renter; tenant; lessee
secondment
engine (pulling the economy); economic power; economic engine
(the Economist); motor that drives
driving force
profiteering
to profiteer; to embezzle; unjust enrichment
graphic display; logo
attain
manage to prove
convenience store
duty-free shop
long rum film
fore and aft
odd lot
normal trading unit; round lot
land subdivision; real estate development
promotional games
88

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

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

89

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

bad name
bad faith; malicious mischief
oxygen blowtorch
free trade
overwhelming majority
plurality vote
surplus value
mismanaged
direct mailing
pouch
mandamus
search warrant
writ of summons; order for service of process
writ of injunction
notification order
writ of possession
arrest order; warrant of arrest
power of attorney
writ of mandamus; writ of security
court order; writ
mandator
to order the concordata petition to be processed
attorney-in-fact; mandatary; proxy; proxy-holder
mandate; tenure; term of office; power of attorney
term of office
judicial power of attorney
commercial power of attorney; commercial power of mandate;
commercial mandate
the director shall serve
rejoinder; reply (autor); answer (ru); defendant's rejoinder
manifestation of intent
voiced professed; to voice (an opinion)
mine manifest
price rigging
line handler
uncontested
hold
to uphold decision
hold on deposit
to uphold; affirm; substain
tax guide
upholding; upkeep
manpower; workforce; human resources
shareholder's list
risk assessment
typing machine
facsimile transmitter
box arching machine
bar cutting machine (stopped)
slot and video game machines
90

marca
trademark; trade name
marca de fantasia
fantasy mark; fanciful mark (not fatasy mark)
marca descritiva
descriptive mark
marca evocativa
evocative mark
marca figurativa
device mark; logo
marca genrica
house mark
marca mista
word and device mark; combination mark
marca nominativa
word mark
marca notria
well-known mark
marca registrada
trademark
marcar
set; schedule
margem
margin; yield; spread
margem bruta
gross margin
margem de garantia
margin
margem de lucro mdia cumulativa
cumulative average profit margin
marqueteiros
marketers
massa falida
bankrupt estate
mata atlntica
Atlantic forest vegion (N. Geographic)
matria de fato
statement of the facts; facts of the case
material udio-visual
visual aids
material fora das especificaes
off-grade material
matrcula
enrollment; registration (aeronave); record (imvel)
matriz
parent company; headquarters
meao
curtesy; moiety
mediadores
mediators
mediante exigncia
ondemand
mediante protocolo
against receipt
mediante solicitao vista (se se tratar de pagamento)
on demand
mediador
mediator
medicina legal
forensic medicine
medicina no trabalho
industrial medicine
medida (jurdica)
relief
medida cautelar
writ of prevention; provisional measure; guarantee measure;
preliminary injunction
medida cominatria
injunctive relief
medida correlata
permanent injunction (se aparecer junto com "injunction")
medida de salva-guarda
protective order
medida declaratria
declaratory remedy; declaratory relief
medida judicial
legal process; relief
medida judicial de reparao
remedy
medida liminar
preliminary injunction; temporary restraining order; restraining
order
medida provisria
provisional measure
medidas de represso a violaes da ordem econmica
antitrust measures
medidas no ortodoxas, de impacto
unusual steps
medidor de ph
ph measurer
meio de pagamento
means of payment
meio-circulante
circulating medium; medium of exchange; monetary medium;
money supply
meios de prova
evidence-finding procedures
meirinho; oficial de justia
court official
melhora significativa na economia
dramatic economic improvement
melhorar; nova verso (software)
upgrade
91

melhores cotaes de preo


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

most favourable pricing


improvement; amelioration; enhancement (de crdito)
leasehold improvements
member of the administrative council
sitting members
heads of agreement
memorandum of intent
calcularion chart
brief
underpayment
specifications
severance pay calculation record
make reference to
market
forward market
forward market; futures market
exchange forward market
cash; cash spot market
stock market
over-the-counter market
bond market
derivatives
futures market
aftermarket
bond market
bull market
bear market
booming market
commodities market
London interbank eurodollar/eurocurrency market
domestic industry
relevant market
selling market
international business
levied goods
goods; commodities
product placement
calendar month
accrual month
conveyor table
steel table
polywood table
presiding officer
formic barrelhead table
servility
goals
metal worker
weather
annuity method
equity accounting method
hot-dip method
payoff method
net present-value method
92

mtodo seqencial de desvalorizao/depreciao


microscpio de preciso
militar
minrio enriquecido (met.)
mnimo pago antes de colocar ao venda
ministrio
Ministrio da Economia, Fazenda e Planejamento
Ministrio da Fazenda
Ministrio das Relaes Exteriores
Ministrio do Exrcito
Ministrio Extraordinrio para Assuntos Fundirios
Ministrio Pblico

straight-line method of depreciation


precision microscope
to practice
ore concentrate
stop-loss order
ministry
Ministry of Economy, Treasury and Planning
Ministry of Finance/Federal Revenue Office
Ministry of Foreign Affairs
Ministry of the Army
Extraordinary Ministry for Land Administration Affairs
Government Attorney's Office; Public Attorney's Office; Public
Prosecutor
minister
Finance Minister
justice of the Federal Supreme Court; supreme court justice
chief justice of the Federal Supreme Court
government ministers
diplomatic mission
personal assets
motion
specimen signature
form of guarantee
utility model
dial-in modem
modification
changes in law
scrip
constant currency

Ministro
Ministro da Fazenda
Ministro do Supremo Tribunal Federal
Ministro-Presidente do Supremo Tribunal Federal
ministros de Estado
misso diplomtica
mobilirio
moo
modelo de assinatura
modelo de garantia
modelo til
modem com linha de escada
modificao
modificao da lei
moeda (leilo)
moeda constante
moeda de capacidade aquisitiva constante;
moeda forte
hard currency
moeda de privatizao
scrip
moeda divisionria
legal tender
moeda forte
hard currency
moeda histrica
historical cost
moeda podre
highly devalued federal government debt
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
money market (aplicao a curto prazo)
money market
montadora
automobile industry; automaker
montagem de mquinas
to assemble machine
mora
default; arrears
morango
strawberry
moral
phychological effect (efeito moral)
moratria
moratorium; standstill
moratria unilateral
blanket moratorium
mordomias
perks
moratria
default fine
morosidade; marasmo no setor imobilirio
slack in housing
mossa (naveg.)
dent
moto-bomba
moto-pump
93

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

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

94

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

in this case
on articulated pleading
in the event the
in the best terms of the law; in the due form of the law
will be vested in the property
ratably to the shares
as successor by incorporation
in the fields of
as is
nothing or record
frivolous
non-current
it does not show on the records
undesirable
to have no power to act
evergreen
denial
nonaccruing; nonperforming
nonwovens
in the contractual relationship
legal nature
cargo ship
necessary of advisable
withhold (consent)
fail to uphold
disclaimer of opinion; adverse opinion
denial of effectiveness
negligence
gross negligence
to be derelict in one's duties
derelict
negotiation; trading
debt workout
fair dealing
to transact; negotiate
to trade in stock
transaction; deal
back-to-back operation
arm's length transaction
sham transaction
back-to-back transaction
business dealings
work in progress
crooked business
bold type
carbon black
chain of causation
market niche
seniority
effective for
95

no entanto
no futuro; mais cedo ou mais tarde
no limite do necessrio
no mrito
no qual
no valor de
nome comercial
nome vulgar
nomeao
nomeao autoria
nomear
nomenclatura brasileira de mercadorias (NBM)
nomenclatura de mercadorias
nominativa
norma
norma ambiental
norma de contabilidade

yet
eventually
on/an "as-needed" basis
on the merits of the case
in
worth
registered name; trade name
common name
appointment
third-party practice
to appoint
Foreign Trade Tariff; Brazilian Customs Tariff
foreign trade classification
word mark
rule
environmental standard
accounting standard; accounting principle; fundamental accounting
concepts
norma de direito material
rule absolute
norma programtica
general rule of law
norma pblica
public policy
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 colateralizada
collateralized floating rate note
nota explicativa (contab.)
note; footnote
nota fiscal
invoice
nota garantida a juros flutuantes
collateralized floating rate note
nota promissria
promissory note
nota promissria com cupom fixo
fixed rate note
notrio pblico
notary public
notcia
release
notcia de converso
conversion notice
notificao
notice; process
notificao cartorria
notice via registry office
notificao civil
preliminary judicial notice
notificao de saque
notice of withdrawal; notice of drawing
notificao judicial
summons; court notice
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
nmero de processo
index number

96

o acima exposto
to foregoing
o acusado
(the) accused (penal)
o disposto acima
the foregoing
o juiz deu-se por suspeito para examinar o caso
the judge has recused himself from the case
o pedido foi indeferido
the application was refused
o que contraria uma questo de direito
perverse verdict
o que for maior
to greater of
o voto foi declarado nulo
the vote was declared invalid
o x da questo
the gist of the matter
objetivar
with a view to; intended to; seeking to
objeto
object; purview (social); subject matter (contrato)
objeto deste contrato
contemplated by this agreement
objeto e p
purpose and status
objeto social
corporate objective; corporate purpose
oblao
oblatio
obrigao
liability; bond; obligation; security
obrigao contratual
contract obligation
obrigao de fazer
affirmative covenant
obrigao de no fazer
negative covenant
obrigao garantida
secured bond
obrigao vlida
binding obligation
obrigaes
dues; covenants
obrigaes de colocao pblica a taxas
de juros flutuantes
publicly issued floating rate notes
obrigaes de fazer
positive covenants
obrigaes de no fazer
negative covenants
Obrigaes Reajustveis do Tesouro Nacional (ORTN)
readjustable national treasury bonds
obrigaes remuneradas
interest bearing obligations
obrigada
obligor
obrigar
to be binding upon; bind
obrigar-se (a)
to agree; undertake; to covenant
obrigatoriedade
obligation to
obrigatrio (adj.)
binding; mandatory; compulsory
observado o desgaste natural
normal wear and tear excepted
observados(as) contudo
while complying with
observar; respeitar
to comply with
obstar
bar
obteno (seguros)
procurement
ocorrncia
police report
ocupacional
on-the job; on-the industrial
ocupando os noticirios
in the news
oferecer defesa
raise all defenses
oferta e demanda
supply and demand
oferta e procura
supply and demand
oferta de aquisio de controle
takeover bid
oferta global de ttulos
global equity offer
oferta para compra de aes
tender offer; flotation
oferta primria; colocao primria de ttulos
initial public offer (IPO)
oferta pblica
public offering
oferta pblica inicial
initial public offerring (IPO)
97

oferta pblica para aquisio de controle


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

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

straddle; put-and-call
put option
put option
floor (hedging)
naked position
over-allotment
optionee
optionor
operation; transaction (negcio)
put transaction
cash transaction; spot transaction
lending
banking transaction
straddle; back-to-back operation
conditional agreement; repurchase and resale agreement; purchase
and sale transaction; matched transaction (St. Exch.)
syndicated transaction
back-to-back transaction
exchange transaction
hedge
floor trading
arm's length transaction
fund-raising
98

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

63 loan transaction
symbolic operation of exchange; nominal exchange dealing
locked deal
locked deal
fund-raising and lending
swap agreement
futures
locked-in spread
floortrader
floor broker; pit broker
purchase and sale transaction
specialist
to carry an account
affairs
deposit and withdraws money; transact an account; apply
transactions to an account
good as regards (contra)
to oppose; deny; invoke; claim
in due course; timely
opposition
filed by
to elect
elec to control
dealt with herein
currently in existence
both current and future
are/or may hereafter become
budget; quotation
cease-and-desist order
money order
draft
sight draft
agenda
economic order; economic policy
court order
public policy; principle of law and order; public order
structure
salary
civil procedural law
learning organization
organization chart
body
agency
administrative body
bargaining unit
government agency
government department
judicial entity
tribunal
governmental body or agency
agencies
policy; guideline; advice; ruling
written disposition
99

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

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

100

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

request grantal; we request the granting of the above; granting


request
public limited company
Publish, Register, Notify
willingly
peaceable; widely accepted; universally accepted
package tour
addictional clause
antenuptial agreement; premarital agreement
agreement of forfeiture
agreement; covenant; settlement; arrangement; adjustment
standard of value
principal obligor
payment
overpayment
underpayment
prepaid expense; accelarated payment
payment in arrears
immediate payment; cash consideration
cash on delivery (COD)
deficiency
payment at the bank
payment in kind
to surrender; to pay; to settle
pay all defaulted amounts
to prepay
payable
payable in arrears
heavily indebted country
less developed country (LDC)
treaty country
ladle
tundish
screen; viewing screen
wetlands
debt security
prime note
legal-size paper
for the record
for purposes of
not to say
for avoidance of doubt
for all intents and purposes
effective upon
quasi-governmental
tax haven
paralegal aide
to ground
business partners
installment; tranche; lot
101

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

escrowed portion
semi-annual instalment
bullet payment
award; opinion; technical report (M&P)
adverse opinion; dissenting opinion; disclaimer of opinion
practice bulletin
opinion of the Public Attorney's office
opinion of general counsel to borrower
opinion of counsel to the agent and the banks
audit report
normative opinion
in-law
collateral kin
pari passu
exchange parity
currency swap
party
founder's share; participation certificate; receiving party
adverse party
party hereto
impleaded party
source party
litigant
injured party
aggrieved party
prevailing party
parts of the decision: relatrio the summary of the events of the trial
fundamento: basis for the decision; decision: the verdict itself
interest; stake; holding
vacation ownership
profit sharing
bonus grant
undivided interest
market share
equity stake
corporate interest; equity interest
apportionment of assets; estate settlement
believe it or not! unbelievable as it may seem; mirabile dictu
clothes-pressing machinery
principal; participant (bolsa)
undergo
likely to
liabilities
current liabilities
unsecured liabilities
current liabilities
liabilities and obligations
offset liabilities
actual liabilities
unefined cocaine
heritage
assets and liabilities; assets; holding
net worth (em textos); stockholders'
102

103

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

peculato
peculiaridade
peclio
pedido
pedido de cotao (EUA)
pedido de deferimento
pedido de desistncia de registro
pedido de extino do processo
pedido de falncia
pedido de julgamento sumrio
pedido de patente desdobrado
pedido de reconsiderao de certificado de registro
pedido de registro
pedido de registro de investimento
pedido de registro de marca
pedido de registro de patente
pedido de rejeio da ao
pedido de reviso (Dir. Proc.)
pedido em carteira
pedido em contrrio
pedido recebido como
pedir a palavra
pedir concordata
peita; suborno
pena
pena criminal
pena de deteno
pena de perdimento
pena de recluso

world heritage site (UNESCO)


parental power; paternal power
issuer
slowly but surely
trial docket
docket
complaint; initial petition
procedural documents; petio inicial: plaintiff's complaint;
contestao: defendant's answer; rplica: plaintiff's reply;
manifestao rplica: defendant's answer to ...; nova manifestao:
plaintiff's reply to...; defendant's answer to ...
embezzlement
special feature
gratuity; (INPS) savings fund; time savings account
motion; application; order; complaint; plea; prayer
inquiry; invitation to tender
request for granting
request for waiver of registration
motion to dismiss
petition for bankruptcy
motion for summary judgment
application for continuation in part
request for reconsideration of registration certificate
registration form
application for investment registration
trademark application
patent application
motion to dismiss
plea in abatement
firm order
counterclaim
claim held as
to request the floor
to file for chapter 11 workouts
bribery
sentence; setence to pay
criminal penalty
imprisonment
confiscation; seizure
solitary confinement
104

pena de revelia de confisso


penalty of judgment in absentia
penal
criminal; penal
pendncia
loose ends
pendncia judicial
pending case; pending litigation
peneira vibratria acionada com moto-vibrador VIMOT,
para peneiras solda em p
vibrator sieve actuated with VIMOT moto-vibrator for sieving
powser welding
penhor
lien; pledge; collateral
penhor legal
distress; distraint
penhor mercantil
commercial lien; commercial pledge
penhor rural
rural pledge; rural lien
penhor de aes
share escrow
penhora
attachment; seizure
penhora judicial
judgment lien; attachment
penhora pr-judicial
prejudgment attachment
penhorado (subst.)
distrainee; lienee
penhorador(a)
distrainor; lienor
penso alimentcia
alimony; support payment
penso ou aposentadoria
pension or retirement pay
perda monetria
purchasing power loss
perda de objeto (ao)
lack of grounds
perdo de dvida
debt forgiveness
perdas e danos
losses and damages
perder a votao
to be outvoted
perecimento
perishment
perecimento de investimento
termination; extinction
perempo; precluso
estoppel
perfeito estado de uso, habilidade e funcionamento perfect condition of use, occupancy and operation
pergaminho exordial
exordium
percia
expert examination; expert investigation; expert inspection (contab.);
expert assessment (econ.); criminal expert report (criminal)
periculosidade
risks
periculosidade e segurana
health and safety
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
perito
expert consultant
perito; especialista
expert
perito de avaliao
valuation expert
perito de avaria
average adjuster
perito judicial
court-appointed surveyor
permanente
permanent assets
permisso de lavra garimpeira
informal mining reserve area
105

permissionria
permissionria plena (St. Exch.)
permitir
permuta
permutvel
pernicioso (adj.)
persistir; perdurar
personalidade jurdica
perspectiva
perspectivas so encorajadoras
pertencente
pertences; bens
pesquisa mineral
pessoa fsica
pessoa jurdica
pessoa natural
petio
petio explicativa de capitalizao de emprstimo
petio inicial (autor)
petitrio
pignoratcio
pirataria
pirateado
(PIS, COFINS, ISS)
piso salarial
placa (met.)
plgio (dir. autoral)
plaina de mesa
planilha de pagamento
plano (de)

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

authorized entity; licensee (st. exch.)


lessee; licensee
to enable
exchange; swap
exchangeable
pernicious
endure
corporate entity; legal personality; corporate personality; legal
identity
prospect
prospects are bright
pertaining to
appurtenances; effects
exploration
individual; natural person; person
body corporate; legal entity; legal person; corporate entity
individual; person
petition; plea; claim; complaint; pleading (dir. proc.)
explanatory letter regarding loan capitalization
complaint; statement of claim; initial petition
complaint
being secured by collateral
reverse-engineering
reverse-engineered
VAT tax (segundo YON)
minimum wage for the category; wage floor
slab
plagiarism; passing-off
table planer
payment plan
This is the first phase of the two-phase judicial procedure:
1. settlement of anything pending regarding the case; and
2. judgment on the merits
group plan
retirement plan
capital investment plan
pension plan
welfare plan
directive plan
multiemployer plan
birds' eye view; ground plan
plasticizing machine
real-time MIPS platform
movable platform
offshore rig
claimed (not necessarily disputed)
to plead
pleading
full, complete, irreductible
full bench; full session; plenary session
multiyear
kelp powder
couch grass powder
106

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

purchasing power
executive branch
federal executive branch
judiciary branch
legislative branch
purchasing power
public authorities
authority
controversial
police lab
policy
short-leash policy
fiscal policy
monetary policy
national sanitation policy
magnet
weight (matem.)
end-of-line products
break-even point
sales outlet
base points (b.p.)
populous
commission or omission
now, therefore, it is hereby agreed as follows
at the call
by difference
endanger
custom-made; customized; to order
by analogy with
in witness whereof
for one
by
behest (at the behest of)
by
by proxy
by the authorized party
whomever
hold
contingency fee
ordinance
joint Ministerial Ordinance
loading port; loadport
port of loading; port of embarkation
subsequent (in actting)
take a stand
standing; position
covered position
bidding position; long position
open position
closing balance
opening balance
short sale
bidding position
107

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

short position; sale position; to sell short; short sale, short selling;
selling short
investiture; possession; qualification (diretor)
legitimate, peaceable and uncontested possession
uncontested title to; quiet possession
squatter
cause of action
holder in due course
in arreas
in arrear
teller's booth
automatic teller machine; automatic teller
tax service office
request
potassium
to request permission for
shortly before
savings
time savings account
auction; public auction; trading area; venue; marketplace; site
sale by auction
deceptive business practices
to make all appropriate action
term; time frame; time limit; currency; interval; stated period;
appointed day; timing; period
grace period
term of loss of procedural right
time of deliverytime; lead time
limitation period; prescriptive period
term of effectiveness; period of validity
unlimited; open-ended
preliminary contract
post dated
condition precedent
introduction
letter rogatory
special judicial order
precedents
seeking an injunction
estoppel; preclusion
price
list price
bid price; purchase price
strike price
constructed export price
list price
ask price; sale price
aggregate purchase price
fair market value
net sales price
ceiling price
weighted average price
per unit price
108

preencher declarao de renda


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

Presidente do Comit Executivo


presidir a reunio
presso mxima
presses de maiores gastos
pressupostos
pressupostos processuais
prestao
prestao alimentcia
prestao de assistncia tcnica
prestao de contas
prestao de fiana
prestao de garantias, fianas ou avais
prestao jurdica/jurisdicional
prestao simblica
prestador de servios
prestar cauo

tax return file a ...; tax to file a ...


prima facie
local government authority; municipality; prefecture
City Hall (lugar)
prime
to prefix
trading floor; trading session; pit; market floor
aggrieved; invalid
to adversely affect; to jeopardize; to impair; to prejudice; conflict
with
pre-judgment
loss
accrued loss; deficit
actual damages; compensatory damages
consequential losses
tax losses; net operating losses (NOL)
argument, in preliminary phase of case, that statute of limitations has
expired
preliminary; preliminary allegations (autor); preliminary arguments
(ru)
preliminarily
refund premium
risk premium
premise; requisite
press
extrusion press
eccentric press
draw up
representative
to become time-barred
lapse; barred; statute of limitation
barred by law; the statute has run
Office of the President; presidency
chief executive officer; chairman (bolsa de valores, assemblia,
mesa); presiding officer (Cmara, Senado); chief justice (tribunal);
president (Executivo); chairman of the board (conselho ou diretoria);
chairman of the meeting (mesa)
president of the executive committee
to take the Chair
maximum pressure
spending pressures
prerequisites
procedural requisites
installment; provision (fornecimento)
payment of support
rendering of technical assistance; servicing
accounting
rendering of surety/guarantee/bond; putting up of bail
[tendering of guarantees], sureties or aval guarantees
relief
nominal consideration
freelance worker; provider
to post bond (mandato)
109

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

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

to affirm; to make affirmation; to swear in


to account to
to put up bail
post bond
to swear an oath; take an oath
to toll manufactures
claim
so-called
passed over
justice of the peace
supreme federal court
malfeasance (in office)
prevention
to set forth; to establish; to provide for
pension fund
social security
preliminary
predictable
antecipated (date ... for)
Class A (bank); first-tier (bank)
First Council of Taxpayers
primary debtor
primary obligor
early maturity rule
source basis
acceptance doctrine
principle of subordination
generally accepted accounting principles
taxed on worldwide income
adversary system
accounting principles
generally accepted accounting principles; good accounting principles
imprisonment ordered by an administrative authority. Strictly, only
applies to persons in government who are responsible for monies and
who may have diverted funds. Not intended to punish, but to force
him to put situation in good order. There are other offenses which,
under law, can be punished by this kind of imprisonment.
goal lodgings; jail lodgings
house arrest
preventive detention
detention
deprive of
privatization
pervasive privatization
maritime lien
benefits
probational
valid; logical; justified
course of conduct
provisional proceeding
summary proceedings
ordinary proceedings
further development
110

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

to sue; to file a suit; to file a court action; to handle; to hear cases; to


pursue prosecution
administrative proceedings
provisional proceedings
standard proceedings
simplified probate proceedings
concordata proceedings
prejudgment phase
bidding waiver
execution proceedings; enforcement proceedings; execution suit
jury proceedings
special proceedings
bankruptcy proceedings
tax claim
court suit; legal process
Case No.
cognitive proceeding; regular proceedings
summary proceeding
labor suit
actions or proceedings
proceedings, legal proceedings
procedural
expert in civil or criminal procedure
power of attorney; proxy
power of attorney with an in rem propriam clause
durable power of attorney
attorney-in-fact
attorney at law
ad negotia
attorney in fact
federal government attorney
public prosecutor
public prosecutor
state attorney
prosecutor
attorney-general
attorney-general of the national treasury
attorney-general
public prosecutor
state attorney
Office of Attorney-General of the National Treasury
output
taking evidence
proceeds; item; product; output
household cleaning product
byproducts
standby product
WIP
knock-off
intermediate goods
gross domestic product (GDP)
gross national product (GNP)
dated goods
stopgap product
111

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

to hand down; issue; render (judgment)


full professor
professional
targeted antipoverty program
employment incentive program for minorities
advertising campaign
to prohibit; to bar; to ban
legislative bill; bill; project of law
draft of apportionment; draft of distribution
conservation project
design of the system
charitable project
alternative bill
publics works projects
estimated self-employment income
to hand down; issue; render (judment)
preliminary aspects
purchase and sale commitment; commitment of purchase and sale
compensation commitment
promisee
note
committed purchaser/grantee
committed seller/grantor
sale promotion
promotion by seniority
promotion by merit
(1 instncia - MP Estadual) - (Public) Prosecutor; prosecuting
attorney
claimant; plaintiff
foster
defendant; respondent
to enact; issue; hand down; render (judgment)
dossier
to present arguments; to make a statement to appeals to; rule on
to position itself; to take a position; to profess; to voice
disparating advertising
misleading/deceptive advertising
kickbacks
bidder
ratio
pro rata; ratable; proportional
willful misconduct
intention
bid; proposal; quotation
hostile bid
proposal of the board of directors
takeover bid
response for proposal (RFP)
ownership (condio de ser o dono)
industrial property
intellectual property
lawful ownership
extension
112

pro soluto (pagamento)


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

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

113

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

114

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

record and notify (registre-se e autue-se)


record and notify (registre-se e intime-se)
radio sound broad-casting
irreducible
scratch-off lotteries
to apportion; to earmark
apportionment; earmarking; draf of a apportionment; deed of
distribution (imob.)
ratification
ledger
reasoning of the appeal
final arguments
where upon
corporate name
reasonable
statement of the appellant
defendant pleader
gross-up
gross-up
escalation; restatement
actual
consummation
to plow ahead with reform
accruing; performing
short-term receivables
noncurrent assets
to revive
revaluation
to revalue
to recover
to repossess; (n) repossession
relapse
national "recartilhadora"
income; earnings
renewal card fee
selling revenue
sales revenue
net sales on account
federal revenue
financial income
net earnings
net earnings before tax
operating income; operational earnings; business receipts
acceptance doctrine
receipt
receipt of mandatory deposit of the share capital
receipt of down payment
reciprocity; mutuality
cross
grievance
115

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

defendant; respondent
claimant; plaintiff; complainant
claim
confinement; solitary confinement
overpaid by
payment (of taxes)
buyback
buyout
numerical conciliation
agree; acknowledge; to certify; respect (patents); understand
touted
certification
loss recognition
bill of lading
damages awarded
reenactment of a crime
counterclaim; cross action; charge back (de valor)
counterrespondent
counterclaimant
appellant; claimant
to resort; appeal
appellee; respondent
to anneal
rebound
to pick up steam
appeal; remedy
adhesive appeal; subsidiary appeal
appeal
motion to review; review appeal
proceeds
extraordinary appeal
extraordinary recourse of appeal
fresh money
disqualification
impeachment of witness
to recuse oneself; disqualify; decline
net; grid
network of highways
in good shape (financially)
decrease
tax abatlement
downsize
investment cutbacks
interest rate relief
diminish; write dow (contabilmente)
to slice costs to the bone
ex officio review
to repay
refund; reimbursement; repayment; recourse; chargeback
refund
relending
rescheduling; retiming of payments
restructuring; capital reconstruction
116

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

cafeteria
approved
refer to
reseizer
effects thereof
to reinforce a guarantee
cash injection
additional guarantee
reversal; renewal
farm reform
set aside (contencioso)
to reserve decision
reverse a judgment; overturn
circuit
satellite cities of SA, SBC and SC
system; ruling; tax regime (fiscal); arrangement (legal)
cash basis
accrual basis
community property ruling
partial property ruling
universal property ruling
open-end condominium fund
turnkey
partnership basis
separate property ruling
respondent judge
to record
to draw up a contract
enrollment
real estate registry
recordation
short form registration statement
bank records
detailed accounting principles
recourse
regulations; enabling legislation
routine
good standing; regular standing
perfection; regularization
recidivist; repeater
readmittance; replenishment
repossession
rehiring to the position
in rem
reiteration
claim; demand
to indicate; uphold; maintain; defend
to be turned down
to dismiss the complaint
dismiss in action; to dismiss a suit or claim
reporter
reporting judge; judge who wrote the opinion
green paper
117

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

renunciar
repactuar
reparao
reparao judicial
repartio
repartio pblica
repassar
repasse
repatriamento
repetio de indbito
payment
repique (PIS)

substantiated report
specifications
white paper
interim report
materiality
material; substantial
markups
offshore remittances
remittances of income
remittitur of record (= remessa de ofcio)
mortgage release
in default; in arrears
to release a mortgage
transfer
consideration;
remuneration;
pay;
wages;
compensation;
recompense; accrue (interest); yield; fees
fringe benefits
to compensate
income; earnings
box office revenue
persona & business income
fixed income
per capita income
efficiency (mquina); profit; income; return (capital); yield (ttulos);
output (industrial production)
net earnings
face valuation
income (not earnings), esp. as in statements; revenues
saving account earnings
proceeds received by
renegate
renewal; maintenance (seguros)
renewal of the authorizatin for "aval" guarantee
profitability
profitable
relinquishment; resignation (cargo); waiver (direito)
waiver of immunity
expressly waives the benefit of order (refers to sueable sequence
based on who signed the document first, when more than one
signature appeals)
to waive; resign; relinquish; to forgo
renegotiate; refinance; refund
redress
relief
department; office; sharing
public agency; government agency
onlend; pass on (custos)
onlending; repass
repatriation
undue payment; double payment in error; claim for refund of undue
additional PIS (5% of income tax) paid by service companies
118

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

rebuttal; reply; plaintiff's reply


reply; prosecutor's rebuttal; claim (plaintiff); counterclaim or answer
(defendant); replication (palintiff); rejoinder (defendant)
repurchase agreement
admonishment
agency; complaint; formal complaint
agency; sales office
principal
agent
constitute all shares
selon
petitioner; claimant
to file for
defendant; respondent
application; request; formal petition; motion
qualification; requirement
reformulation
to terminate
legally terminated
termination; rescission
reserving the same powers for himself
loan loss reserve
doubtful credit reserves
conditional sale agreement; title retention
capital gains; profit reserve
surplus reserve
appraisal surplus
free surplus
reserve for maintenance of working capital
allowance; approval of absence; cost alowance
adjoining protected lands
to redeem
redemption; retrieval
callable
to hold harmless (against)
vestigial past inflaction
termination
to terminate
to rescind
compliance with
means that buyer can claim against seller, if merchandise or property
purchased turns out not to be as represented
liability
contingent liability
liability for damages
civil liability; tort
contingent liability
joint and concurrent liability
criminal liability
accrued liability
liability without cause
tax liability
malpractice liability
119

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

vicarious liability
several liability
strict liability
personal liability
criminal liability
subsidiary liability
joint liability
accountable (to be held)
exempt employee
authorized officer
proviso; qualification; reservation; erratum
provided that; except that; unless
reimbursement; indemnification; recovery; compensation
indemnity
road renovation
reinstatement of patent application or of patent
refund
tax refund
tax rebate
restraint
regulatory constraints
result
abstract
term sheet
to slip; slide; glide; skid
back office
withholding
withholding income tax
to withhold
rectified and ratified
rectitude
rectification; correction; offset
amended return
withdrawal; borrowing
to withdraw
to delist
to resume
repatriation (of capital); return (on investment)
payoff
return on capital
disclaimer; sluggish demand; withdrawal
backdated
retroassignment
overhead projector
first-time offender
meeting
private meeting
family reunification
extraordinary meeting
ordinary (annual) meeting
to call together
disclosure
import information to
120

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

default judgment; in contumacy; in absentia; judgment by default


resole
dealer
write-back; write-off
to accrue to
to inure to the benefit of
recovered (securities)
revised
review; revision
Industrial Property Review
court review
repeal; set aside (contencioso)
sequence
alien's registration card
rotary wheels
crop diversification; crop rotation
rollover; rollover debt
packing list; shipping list
deficit; deficiency
breach; tear (naveg.)
checklist
item; caption; heading; section; initial
initialed
initial

121

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

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

122

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

drawdown (emprstimo); withdrawal; draft (papis); to cash


(cheque)
overdraft
to meet
late
as the case may be
office; bureau
justice and citizenship defense office
federal income office
public security office
state office for justice affairs
secretary of the court
special informatics office
civilian household
secretary (reunio ou assemblia)
insurance broker; pertains to insurance
securitization; demonetization; collaterization
headquarters; principal place of business; head office
jurisdiction
to be based in So Paulo
with principal place of business; headquartered
continuance
et seq.
to go the same way
second copy
runoff elections
security
peg (vb) a price
assurance; insurance
casualty insurance
professional liability insurance
unemployment insurance
performance bond
performance bond
performance bond; performance guarantee; guarantee insurance
title insurance
gleaning
to empanel a jury
unjustified
void
nonprofit
unreasonable
means that a fine or penalty is provide for in the contract but other
penalties may be levied by law or other authority
without limiting the foregoing
without interruption
semi-annually in arrears (means paid, as interest, for the 6 months
already passed)
half; semester
livestock
animals; livestock
but always
whenever
123

sempre que possvel


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

affordable basis (on an ...)


hence, in this regard
upper houseupper house; senate
it being understood that
no account being taken
PIN (personal identification number)
owner; proprietor
lawful owner and holder
Mr. Chairman
proprietor and lawful owner
Madam Chairman
sensory
court decision; judgment; verdict; decision
acquittal
arbitration award
sentence to condemn; award-making decision; condemnation
sentence
declaratory judgment
court decision
ruling
jugment made final and unappealable
refusal to indict
indictment
removal
severally
impounding (bens); seizure (bens); attachment (bens); hijacking
(plane); sequestration
to be carried
to be pegged to
to be audited
to be summoned
to be contrived
to be dismissed from a post
to be dismissed of a post
to be widespread
to be placed in the agenda
to be loosened
to be chairman
to be party to the agreement
to be valid
to be defeated; to be voted dow
to hold responsible
to be liable
to be liable to
to be taxed
circular saw for wood with motor
circular saw for metals (anodes) in extrusion press
mecanical saw
arid outback
usefulness
consultancy service
debt service/servicing
124

servio de radiochamada mediante alocao de


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

paging service
standard of care (positivo); servitude (negativo)
field service
customized service
service rendered
the consulting
business advisory services
security guard services
personal services
utilities; civil service
easement (positive); right of way; servitude (negative)
civil servant; functionary; government employee
file sharing server
gateway server
civil servant
sitting; session (uma srie de assemblias)
on
will execution ceremony
open court
closed-door session; closed-door hearing
session
housing industry
private sector
steel metallurgy
confidentiality; nondisclosure; trade secrets (s vezes)
classified
acronym
signatory
symbolic operation of exchange; token exchange transaction
token
counterpart
sham (transaction)
down-payment; deposit
identifier (marcas)
corporate identifier
licensed identifier
union members
inquiry
union; syndicate
class union
association of vendors
receiver (depositrio); bankruptcy trustee; trustee (falncia); receivermanager (falncia); sequestrator
injured; damaged
loss; occurrence; accident
(on a) cash basis
clearance system
Euro-Clear System
management information system
trading/dealing system
double-entry account
judicious
125

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

sob qualquer pretexto


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

status; location; circumstance


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

UEPSltimoaentrar,primeiroasairdoestoque
126

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

quotaholder; partner; member (clube)


general partner
limited partner
working partner
dormant company
majority shareholder
silent partner
ostensible (apparent) partner
individual quotaholder
corporate quotaholder
senior partner
equity partners
incorporator
managing partner
to redress; to bail out
advanced
to be pared even further
routing software
off-the-shelf software
request; demand
margin call
to assume joint liability
joint liability; solidarity
joint liability/responsibility
creditworthiness; solvency
background music
sum
total sum
boring
understatement
tax evasion/dodging
whey
prize raffle
Mr. Chairman
Madam Chairman
deputy-attorney's office
subassembly
hive-off
to hive off; to subcontrac
delegation
underlying (agreement)
refer to
file report with
subordination within an administrative hierarchy, or administrative
subordination (labor law)
dowline
to bribe; pay off
payoff; bribery; bribe
to approve; endorse; subscribe for
subscription; underwriting
subscribed
as amended
127

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

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

to subsidize
subsidiary
wholly-owned subsidiary
background information; subsidy
survival
to exist; remain; endure; survive
delegation of powers; substitution
to delegate
acting
subsidy
budget grant
subsidized
to subsidize
steel scrap
ferrous scrap
to undermine; to sap
succession
succession tax
"tax sucession" (but first explain what it is - creditors of a company
that has been bought out are entitled to go after their credits by
resorting to the new company owners.
general succession
outcome of the claim
loss of suit
main branch
dutiable
victim
resum; abstrat
term sheet
summary proceeding
precedent
precedent
to weather
surplus
trade surplus (to pile up)
overpricing
tenant
supervisory boardmember
to direct
in excess of; greater than
superior military court
undisclosed liability
new (sometimes)
deputy; alternate; substitute
respondent
petitioner
to assum
to bear
bulwark
decision support
physical medium
purported
above
128

Supremo Tribunal Federal


suprimir
sursis
surpreender
surto; fase
suspeio (de um juiz)
suspeito (Dir. Proc. Penal)
suspender
suspensa (reunio, assemblia)

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

federal supreme court; supreme court (USA)


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

129

tabela
tariff
tabela de incidncia do IPI
table of IPI tax rates
tabela progressiva
graduated rate
tabelio
notary public
tablita
deflationary factor
talude
floodbanks
tambores
drums
tanque com agitador para fluxo, em inox
tank with agitator for flow, stainless
tanque de ao
steel tank
tanque de coliso a r (naveg.)
after-hold
tanque de coliso avante (naveg.)
forward-hold
tanque de lastro (naveg.)
ballast tank
tanque em polipropileno
polypropilene tank
tapar o sol com a peneira
to deny bad news
tarefas; atribuies
assignments
Tarifa Aduaneira do Brasil (TAB)
Braziliam Customs Tariff
tarifa de manuteno
maintenance fee
tarifao
price hike
tarifas aduaneiras
customer charges
tarifas alfandegrias
custom duty
tarugadeira
viser
taxa
charge; fee; rate
taxa vista
spot rate
taxa administrada
managed/official rate
taxa de adeso
commitment fee
taxa de arquivamento
registration fee
taxa de captao
offer rate
taxa de compromisso
facility fee
taxa de convenincia
convenience rate
taxa de expediente
handling charge
taxa de juros
interest rate
taxa de melhoria de portos
port improvement fee
taxa de permanncia
maintenance fee
taxa de remunerao
yield rate
taxa de renovao da Marinha Mercante
merchant marine renovation fee
taxa de sobrestadia
demurrage fee
taxa do dia
spot rate
taxa horria
hourly fee
Taxa Interbancria de Londres
libor
Taxa Interna de Retorno (TIR)
internal rate of return
taxa judiciria
judicial free
Taxa Libor
libor
taxa limite
ceiling rate
taxa preferencial
prime rate
taxa registrada
official rate
taxao
dutiability
taxar
to levy (taxes); to assets
taxas de crescimento comparveis aos pases asiticos
Asian-style growth rates
taxas de servios pblicos
assessments utility
telefonia
telephone services
130

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

cable; telegram
key/tested telex
tested telex
pay television
witness; in witness whereof
to have a proven record
spurious
temperance
timeliness; seasonably; timely; timeliness of ann appeal
timeliness of an appeal
time on the job
air time
early watch service system
within the legal time frame
downtime
uptime
transient
trend
I rest my case ...
term
conceibably
apparent authority doctrine
cognizant of all terms ...
to be entitled to
to make a go of a reform
to have full faith and credit
operate for profit
to request the case records for examination
outsourcing; subcontracting
third parties
unrelated thir parties
to expire
expiration (contrato)
instrument; duration
instrument of opening
settlement agreement
instrument of agreement; instrument of consent; instrument of
concurrence
instrument of approval
transcript of hearing
instrument of closing
disclaimer
instrument of investiture
liability commitment; declaration of acceptance of liability
discharged land
plots
treasury
dissertation
scissors for cutting extra pure bar welding
straw man; fronting company
dividing line with the street
testator; bequeather
executioner; executor
131

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

witness in person
witness for the prosecution
witness for the defense
witness by proxy
eye witness
testify
testimony
ceilings
typicity (means the perfect correspondence between the conduct of
the agent and the conduct described by law)
to deem; to exist
to weed out
holder; owner; full professor (univ.)
with/holding title to
ownership (= direito de propriedade); holding; fee property
fee simple
certificate; heading; note; security; bill; bond
short-term note
long-term bond
note payable
bill receivable
par bond
bearer instrument
deed of title
good and marketable title
good title
negotiable instrument
exchange draft
escrowed security
convertible bond
deposit facility agreement (DFA)
instrument of credit; market security
instrument of indebtedness
government bond
net and certain/accurate instrument of indebtedness
professional license
fixed-income security
variable-income security
execution instrument; collective document
judicial execution instrument
joint honors
multiple share certificate
negotiable instrument
membership; membership share (stock exchange)
membership share
government bond
single stock certificate
university degree
street name
equity; bond and note
secured notes
negiatiable instruments
132

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

government bonds
to devolve upon (succession)
each such
forbearance; waiver; allowance
to waive; forbear
price survey
borrower; insured (de seguro)
to take office
to bite the bullet
certified as a historic structure
act by which property is preserved as a historical site or having
cultural value
bullet points
stainless tap
lathe
power lathe
moral turpitude
pylon
derrick
entire agreement
salaried worker (as opposed to worker on commission)
independent contractor; self-employed worker
freelance worker
fiel stabb
task
working every other saturday
hard work
drive
tradition; delivery
recorded history
official/certified translator
drug trafficking
influence peddling
peddling
handling; development; procedure
progress
settlement; business; compromise
hedging transaction
arm's length transaction
arm's length transaction
conveyancing
to trade
overdraft
wired funds
transformer for welding
rectifier transformer
wilful misconduct
tortfeasor; wrongdoer
compromise
compromising party
to compromise; to come to an agreement; to waive
become final and unappellable
res judicata
133

transitou em julgado
transmisso
transmitido (bem imvel)
transparncia
transparente
transportado (de uma folha para outra)
transportador
transporte
transporte areo
transporte ferrovirio
transporte gratuito
transporte martimo
trasladado em seguida
traslado
tratado de bitributao
trataviva amigvel
tratativa de acordo
tratativa; acerto
tratar; abordar
travar
travessa
trazer
trefila
trefila com 2 velocidades - p/ bobinar carretis de
20 kg. (esta parada)
trefila manual
trefiladeira modelo ...
trefiladeira nacional
trgua de preos
treinamento inter-departamental (marketing)
treinamento prtico

final decision not subject to appeal; is unappealable


conveyance
conveyed
rectitude
open and aboveboard
brought forward
carrier
carryforward
air transportation
railway transportation
free transportation
maritime transportation
certified copy made immediately
ferry-flight; first certified copy
income tax treaty
friendly or amicable negotiation
arrangement for settlement
arrangement; procedure; negotitaion
to deal with
to lock; join; bar
byroad
calculate
wiredraw

(Dir. Proc. Penal)


trespasse de estabelecimento
tribunal
tribunal arbitral
tribunal de alada
tribunal de circunscrio
tribunal de contas

defense's rebuttal; second reply; rejoinder


succession of establishment
court; superior court; higher court; second instance court
court of arbitration
second instance court; superior court
circuit court
public finance court

double speed wiredraw to wind 20 kg coils (stopped)


manual wiredraw
wiredrawing machine
national wiredrawing machine
price letup; price respite
cross-training
hands-on training

134

Tribunal de Contas da Unio


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

federal/union accounts tribunal


superior court; state appeals court; court of appeals (2nd instance)
appellate court; court of appeals; also appelate court
jury court
electoral court
appellate court; federal court of appeals
full session
regional labor court
regional electoral court
regional federal court
regional military court
superior/higher labor court
superior electoral court
labor tribunals
electoral tribunals
military tribunals
assessment; taxation
presumed taxation
to levy (taxes); to assets
duty; tax
three years
three-phase
quarter
crack; fissure
switch
exchange to
tropical wetlands
testamentary trust
present throughout
to disturb
adverse possession
panel
day shift
guardianship; relief; court protection
specific performance
guardians
pay TV

135

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

lead (as in newspaper)


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

136

... vias do mesmo teor e forma


counterparts of equal form and
via
counterpart
vaga de garagem
parking space
vale brinde/achou ganhou
instant prizes
vale postal
postal money order
vale-refeio
meal voucher
vale-transporte
transportation ticket
valer-se de
to resort to; to avail oneself of
validade
currency; validity; effectiveness
vlido
good
valor
worth; value; amount/sum (em dinheiro)
valor a contento
sale on approval
valor a prazo
sale on account
valor acima do nominal
above par
valor agregado
added value
valor bloqueado
float
valor consignado
face value
valor contbil
book value; carrying value
valor da causa
value of the matter in controversy
valor de alada
value assigned to case by the lawyer for the claimant
valor de cotao
quoted value
valor de face
face value
valor de fatura
invoice value
valor de liquidao forada
break-up value
valor de mercado
fair value; market value
valor de mercado global de uma ao
float
valor de resgate
surrender value; cash surrender value
valor de resgate em dinheiro
cash value
valor de sucata
scrap value
valor declarado
stated value
valor do patrimnio
equity value
valor do patrimnio lquido
net worth
valor dos ativos para fins de imposto de renda federal
basis (accounting)
valor fixo (fat.)
retainer fee
valor histrico
the value to date, unadjusted for monetary correction
valor ingressado
inflow
valor integral
full amount
valor justo
fair value; market value
valor mobilirio
security
valor monetrio
security
valor nominal
face value
valor par
par value
valor patrimonial
equity value
valor patrimonial de aes
equity value of shares
valor residual
residual amount
valor residual a balancear
unrecorded residual amount
valor retido
holdback amount
valor tributado
tax owed
valor venal
assessed value
valorao (bidding)
specifications
137

valores (em geral)


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

amounts
allowable deductions
securities
appreciation
to appreciate
privileges (shareholders); benefits; advantages
district court; lower court
circuit court (USA); lower civil court (estadual)
court of 1st instance
federal circuit court (USA)
court of family justice
lower family and succession court
lower juvenile court
male claimant
retailer
fluctuation
exchange gain variation
exchange gains
exchange losses
in the range
outflow
to disclose; to circulate past due
medium (media)
the first installment shall be due on
winning bidder
to mature; become due; come due
overdue (adj.); accrued; outstanding
in arrear
the rent shall be paid in arrear by the day of the following month
maturity; due date; expiration of line; expiration date (bolsa);
maturity date; settlement date
early maturity; acceleration
principal maturities
bullet maturity
weighted average life to maturity
sale on approval
short sale; to sell short
installment sale; sale on account
futures sale
cash sale; spot sale
tie-in sale
conditional sale
street vendor
put option seller
sale on approval
may communicate
____ brand column fan
advanced training (cost)
advertising allowance
monies
severance pay
labor amounts
clause; item
138

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

verdict
return; transfer
transfer of part of the assets
official translation
overleaf
convey the equity value
convey to
vertical integration
verticalize
college entrance examination; Scholastic Aptitude Test (SAT)
counterpart
first class mail
indirect
feasibility
to obtain
to travel overseas
feasible
deputy chairman
flawed
formal defect
latent defect
redhibitory vice
useable life; useful life
estimated service life
see face
see overleaf
effectiveness; validity; force; legality
effectiveness and term
prevailing (legislation); in force on (date)
surveillance
sanitation
of full legal; in effect
cider vinegar
coming due; falling due; maturing; receivable; accruing
entailment; commitment; quasi-escrow; compling; linkage
entailed; earmarked; linked
to tie in; to peg
binding
collateral
contractual bond
employment bond; employment relationship; ties
employment bond
sending of technician to Brazil
alcohol destillery waste
infringement; breach; violation
breach of confidentiality
breach of duty to take care??
breach; contravene
to jump bail
to contravene the law; breach; break the law; infringe
uncontrolled violence
come with clean hands
seen and agreed; agreed to and accepted
139

visa julgar
visar (vb)

seeks the ruling of


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

140

zelar por
zero coupon bond
zero coupon bond de primeira linha
zona
zona franca
zona intermediria
zona rural
zona urbana
zoneamento
zpe

to make effort to see that; to ensure that


zero coupon obligation
triple-A zero coupon obligation
territory (if possible)
free-trade zone
buffer zone
rural zone
within city limits
zoning
and export platform

141