A beira on the verge

a descoberto overdrawn

a favor in behalf

a fim de que with a view to

a granel in bulk

a mesa the board

a nveis de um dgito to single digits

a partir da divulgao as from release

a partir da presente data effective herewith

a prazo on credit

a qualquer ttulo on any account; in any way

a quo; ad quem court of judge from which a dispute is sent to another, which is the court or judge. These

terms also refer to beginning and end of a time period; "dia a quo" and "dia ad quem" ("dies

a quo" and "dies ad quem")

a rigor strictly speaking

a saber namely; to wit

a seu critrio at his discretion; at the discretion of

taxa aplicvel prevista em lei at the applicable statutory rates

a termo v.v. future at sellers' discretion

a termo forward

a ttulo gratuito free of charge

a ttulo oneroso remunerated

vista ondemand; cash

a. linear straight-line depreciation

a.a. (ao ano) per annum (p.a.)

abacaxi predicament

abaixo qualificado identified below; personals below

abaixo; adiante (clusula) below; hereinbelow

abandonado (recurso) vacated

abarrotar o mercado glut the market; overload the market (to)

abater (vb) to deduct; to discount; to reduce by

abatido(a) discounted; reduced by

abatimento fiscal tax relief

abatimento deduction; discount; rebate

abertura de capital to go public

abertura de carta de crdito giving of a credit facility; granting of a letter of credit

abertura a political breakthrough; openness; open-door policy

ab-rogao abrogation

ab-rogar (vb) to abrogate

abertura de crdito to grant a loan facility; to open a loan facility; credit facility; extension of credit; opening of

loan facility

abertura de inventrio to open of probate proceedings; to opening of probate proceedings

abertura de processo filing of administration proceedings

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

abonar; abono (vb) to certify; guarantee; allowance

abono (falta) allowance; approval of absence

abono familiar family allowance

abordar covering; address

abrangendo covery; embracing

abrangente; amplo comprehensive (program)

abranger; cobrir encompass

abrir caminho pave the way; charting the course

abrir mo to relinquish; to waive; to give up

abrir o capital to go public

absentesmo absenteeism

absolver acquit; dismiss

extino; indeferimento; impronunciamento dismissal of action; dismissal of instance; dismissal of proceedings

absolvio sumria summary dismissal

absolvio; perdo; sentena absolutria acquittal; absolution; pardon; discharge; dismissal

abstenes abstentions

abstendo-se de votar os legalmente impedidos those legally impeded obstaining from voting

abster-se de refrain from

abuso de conveno treaty shopping

aambarcar o mercado (vb) to corner

ao acumulada joinder

ao anulatria annulment action

ao ao portador bearer share

ao bonificada stock bonus; stock dividend

ao cada em comisso forfeited share

ao cautelar de arresto precautionary action and seizure

ao cautelar incidental de cauo de custas e honorrios precautionary action incidental to bond for court costs and fees

ao cautelar writ of prevention; court action; precaution(ary) action; ancillary action

ao civil pblica civil class action; public civil action

ao cominatria punitive action; condemnatory action

ao condenatria imdemnity action; condemnatory action

ao consignatria consignment action

ao custodiada share in custody

Termos Tcnicos e Jurdicos Portugus / Ingls

ao de adjudicao compulsria action for compulsory judicial confirmation of ownership

ao de bens vendidos com reserva de domnio suit for goods sold with title retention

ao de cobrana de rito ordinrio ordinary collection action

ao de cobrana collection action

ao de comodato free lease suit

ao de conhecimento; processo ordinrio cognitive proceedings

ao de consignao em pagamento consignment in payment suit

ao de cumprimento enforcement action

ao de depsito action of detinue; deposit action

ao de desapropriao expropriation action

ao de despejo eviction action; action for repossession; eviction action for failure to pay

ao de execuo execution action

ao de fruio fruition sahare

ao de gozo fruition share; dividend share

ao de indenizao suit for damages

ao de mrito merit action

ao de nulidade de partilha action for annulment of apportionment of assets

ao de nulidade annulment; defeasance

ao de paternidade paternity action

ao de prestao de contas account rendering action

ao de primeira linha investment grade; blue chips; blue chip stpck

ao de reintegrao de posse repossession action

ao de reparao de danos suit for damages

ao de repetio de indbito action for refund of overpayment

ao de repetio repetition indebit

ao de responsabilidade civil liability suit; derivative suit

pela empresa contra administrador derivative action

ao de retificao (imob.) amendatory action

ao de sobrepartilha subdivision action

ao declaratria declaratory action

ao diferida deferred share

ao disciplinar disciplinary action

ao do capital share of the capital stock

ao em tesouraria treasury stock; share held in treasury

ao emitida e em circulao issued; outstanding share

ao endossvel endorsable share

ao escritural book-entry share

ao executiva action for execution

ao fungvel fungible share

ao gratuita bonus share

ao hipotecria mortgage foreclosure proceedings

ao integralizada paid-up share

ao judicial litigation; court suit; judicial suit

ao julgada improcedente claim deemed groundless

ao monitria monition action

ao movida por suit filed by; suit brought by

ao no sujeita a chamada para integralizao non-assessable share

ao no sujeita a chamadas adicionais non-assessable share

ao negatria; impugnao; oposio opposition

ao nominativa registered share

ao ordinria classificada classified common stock

ao ordinria de anulao cambial ordinary suit for annulment of bill of exchange

ao ordinria de cobrana ordinary collection action

ao ordinria de preceito declaratrio ordinary declaratory petition

ao ordinria de repetio de indbito ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed

or paid in error

ao ordinria incidental ancillary ordinary action

ao ordinria common share; common stock; civil suit; civil action; ordinary stock

ao ou omisso commission or omission

ao para recuperao de danos suit for damages

ao pauliana defeasance action

ao penal privada private criminal action

ao penal pblica public criminal action

ao penal criminal action

ao popular class action; popular action

ao preferencial classe A preferred class A share

ao preferencial conversvel convertible stock

ao preferencial preferred share; preferred stock

ao preventiva writ of prevention; interlocutory action; ancillary action

ao real action in rem; possessory action

ao regressiva action or suit to recover

demanda; habilitao claim

ao rescisria termination action; rescissory action

ao revisional action for review

ao revocatria revocation suit

ao sem valor nominal nonpar share

ao subscrita applied for share

ao sumarssima summary proceedings

ao share; suit; action

ao/omisso dolosa ou culposa malicious or culpable, faulty, negligent act or omission

ao-debnture debenture stock

ao-objeto underlying stock

acareao (testemunhas, suspeitos) confrontation of witness

acarretar; impor entail

acatar to accept; fulfill; respect; venerate; obey

acfalo without head

aceitao de ... (encomenda) agreement to ...

aceitao em fbrica factory acceptance

aceitao; liberalidade forbearance

aceitante (letra de cmbio) acceptor; taker

aceitar to accept; to affirm; acknowledge; agree; to confirm

aceite (cambial) acceptance

aceite em branco blank acceptance

aceite incondicional absolute acceptance

aceite pleno clean acceptance

acelerao de vencimento (emprstimo) acceleration

acelerar to speed up (a payment timetable)

acerto de contas settlement of accounts

acerto arrangement

acervo imobilirio real estate holdings

acervo lquido net assets

acervo assets; wealth

acessrio e encargos ancillary charges and fees (loan)

acessrio; aparelho feature; fixtures; ancillary (claim)

acessrios fittings

achado conforme found in order

acidente de atentado; costumcia processual contempt of court

acidificao acidification

cido estetico stearic acid

cido glutmico glutannic acid

cido lineoleico linoleic acid

cido sulfrico industrial industrial sulphuric acid

acima (exposto) the foregoing

acima (qualificado) identified above

acionar garantia foreclose guaranty

acionista ofertante offering shareholder

acionista pessoa fsica individual shareholder

acionista pessoa jurdica corporate shareholder

acionista shareholder

aclamao by acclamation

aes classe A e B class A x B stocks

aes de primeira linha blue chips

aes em alta advancing stocks

aes em circulao shares being traded

aes em declnio declining stocks

aes emitidas e em circulao outstanding shares

aes isentas de tributao nonassessable shares

aes livres/isentas de impostos nonassessable shares

aes no sujeitas a chamadas adicionais de capital nonassessable shares

aes representativas do capital de uma cia. capital stock

aes share; stock

acolchoado comforter

acolher (petio, recurso) to accept (to receive without implying approval)

acompanhamento monitor; observe; follow up on (USA); follow up (UK)

acompanhar to keep up with; to be in keeping with the worldwide trend (tendncia)

acompanhar os prazos follow up on the periods

aconselhamento counseling

acrdo de reduo de dvida debt-reduction agreement

acrdo em apenso decision attached to an appeal

acrdo; sentena court decision

acordar to agree to

acordo amigvel amicable; out of court settlement; amicable settlement

acordo coletivo de trabalho collective bargaining agreement

acordo comum mutual agreement

acordo de acionistas shareholders' agreement

acordo de agenciamento de administrao fiscal agency agreement

acordo de agenciamento de converso e pagamento conversion and paying agency agreement

acordo de associao joint venture agreement

acordo de cavalheiros gentleman's agreement

acordo de cooperao teaming agreement

acordo de no concorrncia non-competition agreement

acordo de participao participation agreement; partnership agreement

acordo de reduo de dvida debt-reduction agreement

acordo de sigilo nondisclosure agreement

acordo de vontades mutual agreement

acordo de voto voting agreement

acordo epistolar letter agreement

acordo extra-judicial out-of-court settlement

acordo integral entire agreement

acordo judicial litigation settlement

acordo preferencial preferential agreement

acordo pr-nupcial premarital arrangement

acordo prvio preliminary acceptance

acordo sindical union contract

acordo vinculativo binding agreement

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

acrescidas de 1/3 plus the one third bonus

acrescido a plus

acrescido de 15% with a surcharge of 15%

acrscimo exigvel a longo prazo addition - long-term liabilities

acrscimo surcharge

audes wirs

acumulado accrued; aggregate (total)

acumular em estoque lay in stock (to)

acmulo; acumulao (juros, frias); proviso accrual

acusao criminal charges against

acusao escrita presentment

acusar (vb) to accuse; to charge; to impeach; to expose

acusar recebimento to acknowledge receipt

ad referendum by referendum of

adaptar adapt; adjust

adendo; aditamento; aditivo addendum; rider; addenda

adequao fitness; adequate; conformity

adequado adequate; sufficient; suitable; satisfactory

adequar (vb) to tailor; to dovetail; to bring in line with; to make conform with

aderir (vb) to abide by; become part of

adeso; observncia adherence; compliance; accession

adesivo ancillary; attached; connected

adestramento training; instruction

adiado to be postponed

adiantamento (pagamento) advance payment

adiantamento para desembarao clearance advance

adiantamento sobre contrato de cmbio (ACC) forward foreign currency agreement

adiantamentos advances

adiante fixado established below

adiante nomeado named below

adiante; abaixo (clusula) below; hereinbelow

adiar o pagamento defer payment (to)

adicional (emprstimos, juros) spread; surtax

adicional (trabalhista) extra; extra for night work

adicional ao frete para renovao da Marinha Mercante freight surcharge for renovation of Merchant Marine

adicional de imposto surtax

adicional de insalubridade health hazard bonus; health hazard allowance; additional allowance for health hazards

adicional de periculosidade risk premium

adicional estadual do Imposto de Renda state surtax (income tax)

adicional noturno (trabalhista) extra for night work; extra; extra allowance for night work; additional allowance for night

workadicional por acmulo de funo allowance for holding more than one position

adicional additional allowance

adimplemento performance

adimplente (adj.); realizvel accruing; performing; innocent

aditamento (ao pedido) accruing (adj.); performing; innocent; addendum; amendment of complaint; addition to

(clusulas de contrato)

aditar (vb) to make an addendum to; to supplement; to amend a motion

aditivo(s) addendum; addenda

adjudicao adjudication; award (bidding)

adjunto (adj.) associate; assistant; deputy

administrao & vendas management & sales

administrao (bens, patrimnio) estate planning; management

administrao (emprstimo) servicing of a loan

administrao (firma) management of company

administrao centralizada hands-on management

administrao de conflitos management of conflicts

administrao de tempo time management

administrao por objetivos management by objectives

administrao salarial salary administration

administrador (falncia) trustee

administrador de carteira de valores mobilirios securities portfolio manager

administrador de empresas business administrator; company officer

administrador officer

admisso hiring

admissvel feasible; acceptable; admissible

admitir; reconhecer to accept; authorize; hire; engage; contract; to acknowledge; allow

adotar (deciso); descendentes (testamento) issue

adquirir direito to become vested in; to become vested with

ADR garantida sponsored ADR

ADR sem garantias unsponsored ADR

adversa; desfavorvel adverse

advertncia caveat; warning

advogado de defesa defense attorney; counsel for defense

advogado do caso attorney of record

advogado geral da unio general attorney of the government

advogado interno in-house counsel

advogado attorney; attorney at law (USA); solicitor (UK); counsel

aeronautas air pilotes

aeronavegabilidade airworthiness

aerovirios airline workers

afastamento (de executivos) termination

afastamento absence period

aferio determination

aferir to determine; gauge

afianado principal; guaranteed

afianar to set bond; to bail; to guarantee; to bond

afianvel bailable

afiliadas affiliates; affiliated with

afinidade (parentesco) affinity

afins (demais) related matters; the like

afluxo de capitais inflow of capital

aforamento fee farm

afretador (ou fretador) charterer

afretamento por viagem voyage charter

afretamento affreightment

agncia bancria branch office

agncia de carga area collection agency; bill collectors

agncia de cobrana collection agency; debt collecting agency

agncia de compras sourcing

agncia de notcias news agency

agncia emprestadora lending office

agncia multilateral de garantia para investimentos multilateral instrument guarantee agency (MIGA)

agncia; filial (banco) branch; branch office

agenciamento de carga area freight forwarder

agenciamento de compras sourcing

agenciamento agency; commissioning

agenciar to act as an agent

agendar schedule; set

agente comissionado; comissrio commission agent; comission merchant

agente de cmbio stockbroker

agente de citao process agent; notifying agent

agente de compensao clearing agent; clearing member

agente de converso exchange agent

agente de desembolso disbursement agent

agente de distribuio underwriters

agente de fiscalizao investigator

agente de lanamento issuing agent

agente de mudana change agent

agente de pagamento paying agent

agente de processo no exterior agent for service of

agente de processo process agent

agente de registro registrar

agente depositrio; depositrio de aes escrow agent; depositary

agente emissor issuing agent

agente expedidor forwarding agent

agente fiducirio trustee; fiduciary agent

agente fiscal fiscal agent

agente intermedirio pracing agent

agente sequestrante sequestering agent

agente surfactante surface active agent

agente; representante agent

agilizar (vb) to streamline; to expedite; to facilitate; to make more efficient

gio das aes premium on shares

gio premium; spread

agir na contrapartida de uma operao to act on both sides of the transaction (securities)

agir por conta de act in (their) stead

agitador com motor agitator with low

agitador de coluna com motor column agitator with motor

agitador de parede wall agitator

agitador mvel movable agitator

agitador para pasta agitator for paste

agitador porttil portable agitator

aglomerao congestion

agradar to accommodate

agradeceramos we would appreciate

agravado appellee

agravante appellant

agravo de instrumento; agravo retido bill of review; interlocutory appeal

agravo de mesa a form of review of a decision

agravo de petio interlocutory appeal

agravo regimental special appeal according to specific court regulations (only 2nd instance)

agravo appeal

agregao addition

agremiao association

agressor aggressor; tortfeasor (civil action)

agroindustrial agribusiness

agropecuria cattle and crop raising; agribusiness

agrupamento (aes) grouping of shares; rervese stock

gua de lavagem com sulfato washing water with sulfate

gua potvel potable water

aguarda julgamento to be pending judgment; await decision to be

guas territoriais territorial waters

aguentar (situao) to bear

ainda mais even further

ajuda de custo allowance; cost allowance

ajuda de moradia house benefit

ajudante de perfurador roughneck (petrleo)

ajuizamento de causa filling of a lawsuit

ajuizamento; protocolo filing (lawsuit)

ajuizar (vb) to file; to bring; to institute; to commence

ajuizar um processo to file a suit; bring; file; institute; start

ajustado extracontabilmente off-book adjustment

ajustado agreed; covenanted; settled

ajustador fitter

ajustar o valor bruto to gross up

ajuste a valor presente present value adjustment

ajuste do valor bruto; reajustamento do rendimento bruto gross-up

ajuste dos impostos de fronteira border tax adjustments

ajuste monetrio monetary adjustment

ajuste agreement; covenant; settlement; arrangement; adjustment

alarde fanfare

alavancagem (finanas) leverage; gearing

Alada da Rainha queen's bench

alada jurisdiction; area of authority

alcanar (objetivo) to obtain

alcanar uma composio amigvel to reach at an out-of-court settlement; arrive at an out-of-court settlement

alcance comprehensiveness

aleatrio aleatory; hazardous

alegao allegation; claim; argument; counts (in an indictment)

alegaes finais closing arguments

alegaes; memorial brief; allegations

alegar prejuzos to claim damages

alegar to plead

alm de in addition to

algo que acontecer no futuro eventually

alheio sua vontade beyond its nill; beyond its control

alis in deed; in fact

aliciar (vb) to solicit; entice

alienao de bens disposal of assets

alienao fiduciria em garantia trust receipt

alienao fiduciria fiduciary alienation; conditional sale; see trust receipt (Black's)

alienao; destino disposal; divestiture; divestment; sale; allienation

alienante alienor; seller

alienar to dispose of; to convey

alienatrio alienee; bruyer

alimentada com maarico fed with blowtorch

alimentos (cnjuge); penso alimentcia alimony

alimentos (filhos) support

alnea; elemento do ativo/passivo; rubrica item

alquota de imposto tax bracket; tax rate; duty rate

alquota fixa (imposto) flat rate

alquota; taxa do imposto de renda income tax rate

alquotas do imposto vigentes nas ... tax rates effective in the ...

alquotas rate

alvio de dvida debt relief

alma da caverna (naveg.) web rib

almoxarifado supplies; stockroom

alocao allocation

alocao de pessoal assignment of personel

alocaes oramentrias budge allocation

alocar; destinar; distribuir; reservar (vb) to appropriate; to set aside; to allocate; to assign

alongamento do perfil (dvida, juros) retiming of payments; interest retiming mechanism

alongar dvida to reschedule (short term to long term) a debt

alta direo top management

alta parte contratante contracting state

alta tecnologia technology advanced

altas de preos price hikes

altas e baixas booms and busts

alterao contratual amendment to the articles of association; corporate documents

alterao estatutria amendment to the by-laws

alterao amendment; change in (clusulas de contrato)

alterar amend

alternncia trade-off

alternativa alternative courses of action; avenue (open to us)

altista bull

alto escalo top echelon

alugar to lease; rent

aluguel de aes share loan

aluguel mensal monthly rent

aluguel rent; lease charge; rental

alvar da incorporao; carta patente charter of incorporation

Alvar da Prefeitura city permit

alvar de demolio demolition permit

alvar de funcionamento municipal municipal operating license

alvar de funcionamento operation license

alvar de inspeo do Corpo de Bombeiros inspection certificate issue by the Fire Department

alvar de instalaes; alvar de licena e construo building permit

alvar de licena e construo building permit

alvar de pesquisa (mineral); licena de exportao exploration license; exploration permit (mineral)

alvar de utilizao da vigilncia sanitria permited issue by the Health Authorization; public health use permit

alvar de vigilncia sanitria estadual state sanitation license

alvar de vigilncia sanitria federal federal sanitation license

alvar judicial court order or writ; court order

alvar rgico royal charter

alvar; ordem judicial court order; permit

"am form" (autorizao para movimentao de conta

vinculada)

authorization to operate a blocked account (it is given in connection with release of FGTS to

a worker)

alvitrar provide

amarrao final; checklist; details

amarrar to wrap-up; tie up loose ends

ambiente environment

mbito within the scope; within the sphere

ambulante street vendor

amigvel ou judicial in or out of court

amnia anidra industrial anhydrous industrial ammonia

amortecedor de choque shock absober

amortizao (ativos) amortization; repayment (emprstimo); redemption

amortizar um emprstimo redeem a loan (to)

amortizar uma dvida pay off a debt (to)

amortizar pay off; sink; repay (emprstimo); amortize (to)

amostra grtis free samples

amostra sampling

amostragem sampling

AMP advertsing, marketing and promotion

amparado protected by; covered by

amparar authorize

amparo backing

ampla defesa full defense

ampla, geral, irrevogvel e irretratvel (quitao) full, general, irrevocable and irreversible release

amplamente fully

amplos e gerais poderes broad and general powers

analisar (dados, informaes) to report on information

anlise da concorrncia competitor analysis

anlise de cargo job analysis

anlise de desempenho benchmark

anlise de funo job analysis

anlise de ponto de equilbrio break-even analysis

anlise de quocientes ratio analysis

anlise; resumo (patente) abstract; scrutiny; review (fat.)

analista de funo job analyst

analista/consultor de investimento investment adviser

anatocismo compound interest

ncora cambial fixed foreign exchange; cheap U.S. dollar

andamento (processo); progresso development; progress; status; handling; current status; development of case

andar floor

anexar to attach

anexo exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis)

angariar solicit

aniversrio (poup.) reference date

ano base; exerccio fiscal; perodo base (IR) base period; tax year

ano civil calendar year

ano fiscal/financeiro fiscal year; tax year

ano social financial year; fiscal year; accounting period

anotaes de trabalho voting papers; working papers

ansiar to yearn

antecedentes criminais (h) criminal record

antecedentes criminais (no h) criminal clearance

antecedentes previous; prior; preceding

antecessora (soc.) predecessor

antecipao da receita early receipt of income

antecipao de resgate put option

antecipao de tutela advance relief

antecipao legal do vencimento early maturity under the law

antecipadamente advance

antecipadamente in advance

antecipado(a) early

antecipar pagamento to prepay

antecipar curtail (to)

antepara (naveg.) bulkhead

anteprojeto de lei; fatura; letra bill; draft law

anterior preceding; precedent

anterioridade(s) (M&P) priority

anterioridade(s) da lei against retroactive law; ex-post-facto-law

anterioridade(s) impeditiva conflicting prior registration; first-come; first-served

anterioridade(s) prior certificates

anteriormente previously

anticrese antichresis

anti-econmico economically unfeasible

anti-espumante antifoaming

antigo pre-existing; former

antigidade lenght of service

antijuridicidade juridical impermessibility (illicitness)

anualmente yearly

anuncia consent; acquiescence; approval

anunio monthly bonus paid to bank employees corrected and increased per year of employment, as

of first full year of employment

anuente consenting party; assenting party

anular to cancel

anulvel defeasible; voidable

anncio classificado tombstone advertising; the classifieds; classified ads

ao amparo de under

ao ano (a.a.) per annum (p.a.)

ao arrepio de in contravention of

ao direito de ao when claim cannot be brought again

ao longo dos ltimos anos over the past few years

ao preparo I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant...

aos cuidados de c.o. (care of)

aos de costume disse: nada in answer to the customary questions asked to determine eligibility to serve as a witness

he/she has nothing to say that would disqualify him/her as a witness

aparelho de agitar magntico magnetic agitating apparatus

aparelho de ar condicionado air conditioned device

aparelho fixture

apartado (em) separately

apelao appeal

apelado; agravado; recorrido appellee; respondent

apelante; agravante; recorrente appellant; claimant

apelar (vb) to lodge an appeal; to file an appeal

apelo adesivo adhesive appeal

apelo prejudicado appeal without grounds

apelo; recurso; agravo appeal; remedy

apensado attached

aperfeioamento em improved...

aperfeioamentos perfections; refinements; improvements; enhancement

aperto da liquidez liquidity crunch

aplicao a curto prazo money market

aplicao altamente suave high loft application

aplicao de numerrios investment of money

aplicao do regime base de competncia (crditos) accrual basis

aplicao dos recursos application of funds

aplicao em conta prpria proprietary trading

aplicao; imobilizao financeira investment

aplicaes no mercado money market investments

aplicar (penalidade) impose

apcrifo apocryphal; of doubtful authenticity

apoiar to lend support; to second; endorse (to)

aplice de acidentes pessoais personal liability insurance policy

aplice de compreensivo de riscos gerais comprehensive general liability policy

aplice; depsito judicial; ttulo; obrigao; bnus, bond; security

apontar ttulo de dvida em protesto to protest an instrument of indebtedness

apor to affix

aportar a transfer to

aporte de capital capital contribution

aporte de recurso additional fund allocation; fund transfer

aporte contribution (of funds)

aps a apurao de giving effect to

aps venda after market

aposentadoria compulsria mandatory retirement

aposentadoria por invalidez permanent disability

aposentadoria retirement

aposio signature

apostilamento annotation

apreciar (vb) to evaluate; to consider

apreciar o mrito to consider the merits

apreo (em) in question

apreenso impounding; seizure; attachment

apregoao trading; announcement (BOVESPA)

aprendiz apprentice

aprendizado learning

aprendizagem apprenticeship

apresentao comercial trade dress

apresentao de cliente(s) novo(s) origination(s)

apresentao protocolar recorded submission; recorded presentation

apresentao filing; submission (de um doc.); roadshow

aprofundar to deepen

aproveitamento futuro future use

apresentar declarao de imposto to file a tax return

apresentar petio to file a petition

apresentar proposta(s) (licitao) to tender bids

apresentar uma objeo to raise one objection

apresentar uma queixa to lodge a complaint

apresentar to provide; submit; file; suggest; to put forward; refer to

apresentou sua demisso to tender his resignation

aprimoramento(s); melhoria (de crdito) enhancements; refinements

apropriao do servio apropriation for service

apropriao indbita; estelionato; peculato embezzlement; misappropriation; appropriation for service

apropriados aos fins a que se destina suitable for such purpose

aprovao; promulgao enactment

aprovado por ___ votos to be carried by ___ votes

aprovar um crdito em concordata to approve a claim in a concordata proceeding

aproveitamento futuro future use

aprumado (adj.) in good financial state; well-dressed

aprumar to put upright

apurada sobre found upon

apurado como sendo ... calculated as

apurado obtained; received; verified

apurar (lucros) assess

apurar (vb) to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show;

ascertain; to quantify

aquisio de disponibilidade econmica de venda entitlement to economic availability

aquisio do controle acionrio acquisition of the share control

aquisies do imobilizado acquisition of fixed assets

arbitragem interpraas intermarket arbitrage

arbitragem arbitration

arbitral (sentena, laudo, deciso) arbitration award

arbitrar (imposto) determinated by the tax authorities

rbitro arbitrageur; arbitrator; umpire

arcar com o pagamento bear and pay

arcar com to bear; shoulder; pay; defray; to be charged for

rea comum common elements

rea construda built-up area

rea de armazenamento staging area

rea de cobertura celular cell site

rea de imigrao de dados staging area

rea de servio (telecom.) service area

rea de siderurgia steel area

rea de uso comum areas for common use

rea til useable area

rea plant

reas dadas em utilizao areas given in use

reas de inundao (num rio) floodplains

argumento; apelo; estratgia pitch

argumentos finais final summation

argio de incompetncia contestation of jurisdiction

argio de relevncia writ of certiorari; writ of review; agreement of relevance

argido revealed; alleged; argued

argir (vb) to reprove; to disclose; to debate; to impugn; to infer; to question; to allege

armador shipowner; outfitter

armrio de ao steel file

armazm alfandegrio; entreposto aduaneiro bonded warehouse

armazenagem porturia port storage

arquivado com baixa shelved and cancelled

arquivado sem baixa shelved; dismissed

arquivado dismissed; shelved

arquivamento dos autos shelving of the records

arquivamento shelving; dismissal; filing; registration; to be shelved

arquivar na Junta Comercial to file; to register

arquivar um processo to shelve; to close a case; to dismiss a suit or claim

arquivo de ao com __ gavetas steel file with __ drawers

arquivo de experincia retrieval files

arquivo de pessoal personnel file

arquivo geral general files

arquivo morto inactive file

arrancada leap

arrasto steaming (brit); wilding (USA)

arrazoado statement of arguments

arrecadao collection; tax revenues

arrecadar; atrair to draw; to raise

arrematao de bens disposal of assets

arrematao; leilo auction; disposal of assets

arremate; proposta bid

arrendamento (locao) lease

arrendamento financeiro finance lease

arrendamento mercantil leasing

arrendamento operacional operating lease

arrendamento secundrio (wet leasing) wet lease

arrendante lessor

arrendatrio leaseholder; lessee; tenant

arresto arrest; attachment; seizure

arrimo de famlia; chefe de famlia head of household

arrolamento; inscrio; registro; matrcula enrollment; inventory; register; roll

arrolar (vb) to list; to enroll; to call (witnesses)

articulado articulated pleading

artifcio fiscal tax shelter

artifcio; logro; fraude deceit

artigo (de jornal) clipping

artigo em srie mass-produced article

artigo(s) de liquidao liquidated claim

artigos de toucador toiletries

as autoridades; funcionrios de alto escalo officials

s expensas de at ... expense

assegurar o direito to ensure the right

assemblia de constituio general meeting of incorporation

assemblia de transformao general meeting of transformation

assemblia extraordinria extraordinary meeting

assemblia geral extraordinria extraordinary general meeting; special general meeting

assemblia geral ordinria annual general meeting

assemblia ordinria annual meeting

assentada a written record

assessor jurdico counsel

assessor adviser

assessoria jurdica geral general counsel

assessoria jurdica legal counsel

assessoria; orientao jurdica consulting; legal advice

assessoria; quadro de pessoal staff

assiduidade; investigao assiduity; diligence; regular attendance

assim como like others

assim expondo accordingly

assim sendo accordingly

assinar (contrato, etc.) to execute

assinar em branco pre-sign

assinatura execution

assistncia de sade; assistncia mdica health care

assistncia educacional tuition aids

assistente (em processo) amicus curiae

assistente de advogado assistant lawyer

assistente de perfurador (petrleo) derrickman

associao; agremiao association; joint venture; associate agreement

associado member

associar-se to enter into a joint venture with; to join (the club)

assumir (a presidncia da reunio) appointed cairman of the meeting

assumir become obligated for

assuno de dvida assumption of debt

assuntos econmicos economic affairs

ata da fundao deed of foundation

Ata de Assemblia Especial de Acionista minutes of the special meeting of shareholders

Ata de Assemblia Geral de Constituio minutes of the general meeting for the organization of the company

Ata de Assemblia Geral de Transformao minutes of the general meeting of transformation

Ata de Conselho Consultivo minutes of the advisory council or consultative council

Ata de Constituio minutes of incorporation

Ata de Reunio de Diretoria minutes of the meeting of the board of directors

Ata de Reunio de Quotistas minutes of the quotaholder's meeting

ata records

atar-se; limitar-se to confine

atas minutes

at __% sobre o valor ingressado by

at agora to date

at o presente momento to date, the parties have been

at by __% on inflow

atender as caractersticas (do mercado) to meet the requirements of ...

atender o cliente to serve/meet the client's needs

atender to cater; seve; to meet (conditions); to respond (requests); to answer (requests)

Atendimento de Consulta Paralela answer to a related consultation

atendimento assistance; service

atentado transgression; offense; reversal

atentar contra to threaten

atenuante mitigating circumstances

aterro sanitrio landfill

atestado de antecedentes criminal clearance certificate

atestado de inspeo sanitria public health inspection certificate

atestado de pobreza poverty affidavit

atinentes a with respect to

atingir objetivos to further goals

ativa e passivamente as plaintiff or defendant

ativar (garantia) to enforce

atividade cessante business interruption

atividade de consultoria advisory assignment

atividade provissional professional practice

atividades normais regular business

ativo (jur.) relates to the plaintiff in the case compared with the defendant, who is the "PASSIVO"

ativo a curto prazo current assets

ativo circulante available assets; current assets

ativo contnuo immediately thereafter

ativo corrente currente liability

ativo de compensao assets offset by correspondent liabilities so that they cancel each other out in double entry

bookkeeping

ativo disponvel e de realizao imediata current funds

ativo disponvel e realizvel available and liquid assets

ativo disponvel; ativo financeiro cash; liquid asset

ativo e passivo assets and liabilities

ativo financeiro liquid asset(s)

ativo fixo fixed assets

ativo imobilizado; bens do ativo imobilizado fixed assets; plant; property and equipment (PPE)

ativo intangvel intangible assets; nonmonetary asset

ativo lquido net asset

ativo malevel quick assets

ativo no monetrio noncash property; nonmonetary asset

ativo operacional business assets

ativo pendente suspense account

ativo permanente; imobilizado permanent assets

ativo principal productive assets

ativo real real assets; actual assets

ativo realizvel a curto prazo short-term receivables

ativo realizvel; circulante; disponvel realizable assets; current assets

ativo tangvel tangible assets

ativo assets

ativo/passivo lending; borrowing; investment; obligation

ato constitutivo charter

ato contnuo immediately thereafter

ato de concentrao econmica monopolistic act

ato de distribuio da produo production sharing agreement

ato declarativo expository act

ato doloso malicious act

ato normativo normative rulings

atos constitutivos formation agreement; articles/acts of incorporation (S.A. and Ltda.); certificate of

incorporation

atracadouro wharf; shed

atrair investimentos to lure investments

atrasados de juros; juros em atraso interest arrearages

atraso de ___ dias with delay of ...

atraso no pagamento late payment

atravs do que whereby

atrelado pegged

atribuio; funo; tributo duty; share allotment (capital); assignment (funo, atividade)

atribudo (responsabilidade) vested

atribuindo-lhes capital destacado capital may be allocated thereto

atribuir to give; ascribe to (um significado, uma qualidade)

atributos; facilidades; caractersticas; aspectos features

atual current

atualizao updating

atualizar write up

atualmente today; now

atuar to act; to operate; to work out; to be engaged (in a line of business)

audincia de instruo discovery hearing; evidentiary hearing; preliminary hearing

audincia inicial preliminary hearing

audincia reservada closed-door hearing; closed-door session

audincia una preliminary and discovery hearing

audincia; conhecimento (ao, pedido) hearing; discovery hearing

auditor independente public accountant; accounting firm

auditor pblico chartered accountant

auditor(es) auditors; certified public accountants (CPA)

auditoria preliminar interim audit

auditoria due diligence; council of justice (Dir. Proc.)

auferir lucros make profits

aumentar em 15% to increase by 15%

aumentar to escalate

aumento raise (pay); pay-rise (UK)

aumento das vendas boom in sales

aumento de capital capital increase

aumento de taxa de juros rising interest rates

aumento salarial wage increase

ausncia de acordo failure to agree

autarquia instrumentality; government corporation

autenticao; reconhecimento; abono (documentos) certification

autenticado certified; authenticated

autenticidade genuineness

auto composio plea bargaining; plea negotiation

auto de concluso de obra certificate of occupancy

auto de infrao fiscal tax deficiency notice

auto de infrao notice of infraction; infraction notice; notice of tax assessment; notice of deficiency

auto de regularidade de edificao building compliance certificate

auto de vistoria do corpo de bombeiros fire department inspection certificate

auto produtor self-substained producer

auto produtor self-sufficient producer

auto-avaliao self-evaluation

auto-estima self-esteem

auto-falncia voluntary declared bankruptcy; self-declared bankruptcy

auto-lanado self-assessed

auto-lanamento self-assessment

automvel automobile

autnomo; trabalhador autnomo independent contractor; self-employed worker; contingent worker; on-call worker; hourly

autor (de um projeto) sponsor

autor fsico perpetrator

autor intelectual instigator; mastermind

autor material perpretator

autor plaintiff

autora agravada plaintiff respondent

autoridade de linha line authority

autoridade judicial The Judiciary

autoridade authority

autorizao judicial court authorization

autorizao para cumprimento exequatur

autorizao prvia preliminary authorization

autorizao authorization; authority

autorizado (subst.) licensee

autos apartados separate court records

autos conclusos the case is with the judge

autos de partilha record of succession

autos de reintegrao de posse instruments of repossession

autos do processo courts records; case records

autos instrutores files of evidence

autos principais main court files

autos case records; court records

autuao fiscal delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax

deficiency notice;

autuao authority; official notification; notice

autuaes reflexas consequential infraction notices

autuada defendant

autuante plaintiff

autuar tax claim; tax deficiency

auxlio-creche day-care assistance

auxlio-doena sickness allowance; sick pay

auxlios visuais visual aids

aval endorsement; "aval" guarantee

avaliao de cargo job evaluation

avaliao de desempenho performance evaluation

avaliao de entrevista interview evaluation

avaliao de mrito merit planing

avaliao appraisal; survey; valuation (estoque); estimation; evaluation

avaliado pelo valor de custo valued at cost

avaliador diplomado licensed appraiser

avaliador valuation expert

avaliar bens imveis ou mveis (venda) to appraise

avaliar estoques (contab.) to value

avaliar para menos write down

avaliar to appraise; to evaluate

avalista "aval" guarantor

avalizado guaranteed by "aval"

avaria grossa (seg.) gross average

avaria particular (seg.) common average; particular average

avaria; dano damage

avena covenant

averbao; apostilamento annotation; approval; recordal; approval of contracts

averbar to record; to annotate; to protocol; register; to approve

aviltar (vb) to debase

aviso de cobrana call notice

aviso de convocao; convocao (assemblia); call notice

aviso de ocorrncia notice of state of affairs

aviso de priso arrest record; warrant of arrest

aviso de prontido N.O.R. (notice of readiness)

aviso prvio notice period; prior notice

aviso caveat

avocao certiorari

avocar-se (vb) to assume to oneself; to arrogate to oneself

B

baga de junpero (farm.) juniper berrics

baixa (contab.) write-off; cancelation; clearance (de inscrio)

baixa na distribuio cancellation with the distributor

baixa parcial (contab.) write-down

baixar to issue; to be written of (dar baixa)

baixista bear

balana analtica analytical scale

balana comercial balance of trades

balana de bancada bench scale

balana de laboratrio laboratory scale

balana eletrnica filizola cap. __, diviso __ filizola electronic scale with a capacity for __, __ divisions

balana eletrnica eletronic scale

balana filizola filizola scale

balana mecnica com base metlica no cho mechanical scale with metal base on the floor

balana toledo plataforma toledo platform scale

balana toledo toledo scale

balancete intermedirio interim balance sheet

balancete; balancete de verificao interim balance sheet; trial balance sheet

balano (patrimonial/geral) balance sheet

balano analtico e sinttico condensed and analytical accounts; condensed balance sheet

balano analtico analytical balance sheet

balano de pagamento balance of payments

balano encerrado balance as of

balano extraordinrio interim statement

balano patrimonial balance sheet

balano "preparado" cooked balance sheet; veiled

balano sinttico condensed balance sheet; simplified balance sheet

balano trmico heat balance

bancada de carpitaria carpentry bench

bancada de madeira para arquear caixas wooden bench for arching boxes

bancrio banking

bancarrota bankrupt

banco de instruo instructing banks

banco de massa consumer banking

banco de primeira categoria first-class banks

banco de primeira linha prime bank

banco emissor (carta de crdito) opening bank

banco estadual state-owned bank

banco global overall limitation

banco mltiplo multiservice bank; universal bank

banco notificador (carta de crdito) advising bank

banco notificante servicing bank; notifying bank

banco preferencial prime bank

banco universal multiservice bank; multiple services bank

Bancos de Referncia reference banks

bandeira branca flag of truce

bandejas em ao com rodinha de borracha steel trays with rubber wheels

banho de areia sand bath

banho maria - 6 bocas double boiler - 6 burners

banqueiros do bicho numbers rackets bonus

barra (/) slash

barra de ouro bullion

barreiras alfandegrias tariff walls

base de clculo do imposto tax calculation basis; tax assessable basis

base de clculo calculation basis

base imponvel assessable basis

base legal legal grounds

base monetria; meios de pagamento money supply

base paritria on an equitable basis

basear-se rely on

bases comutativas arm's length basis

bases correntes on a pay-as-you-go basis

bsico key

bastante procurador attorney-in-fact

baunilha vanilla

bebedouro watering through

Bel. abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after the name)

bem de famlia homestead right

bem item; honey; asset (inf.)

beneficirio (de cauo/penhor) pledgee

beneficirio identificado do investimento investor of record

beneficirio registrado investor of record

beneficirio; fideicomissrio; sacador (letra de cmbio) beneficiary (trust); drawer; payee; transferee; recipient (servios)

beneficiente charitable

benefcio condicional suspended sentence

benefcio da dvida benefit of doubt

benefcio de ordem benefit of order; privilege of order

benefcio fiscal tax benefit

benefcio facility

benefcios colaterais fringe benefits

benefcios de aposentadoria pension benefits

benefcios de pessoal fringe benefits

benefcios benefits

benfeitoria; pertences appurtenances; improvement; amelioration

bens blicos military goods

bens corpreos tangible assets

bens dados em garantia collateral

bens de capital capital assets; capital goods

bens de condomnio jointly owned assets

bens de consumo consumer goods

bens de produo producer's goods

bens de raiz real property

bens de renda income property

bens do ativo imobilizado fixed assets

bens do estoque; inventrio inventory

bens e direitos assets and rights

bens em condomnio jointly-owned assets

bens em geral property

bens imveis immovable assets; real property; real estate

bens manufaturados industrial goods

bens mveis e imveis assets and property (for companies); personal and real property (for individuals); property

and assets

bens mveis movable asset; personal property; personalty

bens numerrios assets in cash

bens patrimoniais equity assets

bens semoventes livestocks (Black's)

bens sociais corporate assets

bens assets; goods; items; effects; commodities; estate; property(ies)

bens; propriedades; ativos pessoais personal assets

bero; atracadouro wharf; shed

bico injetor de combustvel injection nozzle

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

biotina (farm.) biotin

bip paging device

bimestralmente every two months

bingo permanente traditional bingo

bingo similar bingo related activitie

bissulfato de sdio anidrido anhydrous sodium bisulfate

bitributao double taxation

bloco de aes tranche of shares

bloqueador de chamadas (telecom.) call blocker

bloquear dishonor (check); stop payment

boa condio de funcionamento in good working order

boa f bona fide; good faith

boa nota full or careful note

boa prtica comercial sound business practice

boas condies in good condition

boas intenes free from fraud; to come with clean hands

bobinadeira manual nacional para carretis national manual windig machine

bobinadeira para solda fio c/ motor eltrico/embreagem pq. winding machine for wire welding with electrical motor /"pq" clutch

bobinadeira semi-automtica semiautomatic winding machine

bobinador automtico, acionamento motor 1cv automatic winding machine, drive motor 1cv.

boi gordo finished cattle

boletim de ocorrncia patrimonial police report

boletim de ocorrncia policial incident report; police report

boletim de subscrio subscription list

boleto form; order ticket

bolsa de estudos scholarship

bolsa de futuros futures market

bolsa de mercadorias; mercado fsico commodity exchange; commodity market

bolsa de valores stock exchange; stock market

Bolsa Mercantil & de Futuros (BMF) Futures and Commodities Exchange

bolsa scholarship; grant; exchange

bom estado de conservao in good operating condition

bomba centrfuga centrifugal pump

bomba qumica pneumtica pneumatic chemical pump

bombordo (naveg.) board

bonificao (diretores e empregados); gratificao bonus; backwardation (bolsa)

bonificao de ... dividends in the form of ...

bonificao de aes stock dividend; bonus shares

bonificao de quota bonus quotas

bonificao em dinheiro cash bonus(es); dividends

bons costumes good moral conduct; good moral principles; good practice; good morals; morality; decency

bnus ao par par bond

bnus ao portador bearer form

bnus cupo zero do terouro americano United States Treasury Zero Coupon Bonds

bnus de colocao pblica publicly issued bonds

bnus de converso de dvida debt conversion bond

bnus de desconto discount bond

bnus de dinheiro novo de 1992 new money bond

bnus de emisso pblica publicly-issued bond

bnus de juros atrasados 1991/1994 eligible interest bond

bnus de phase-in phase-in bonus

bnus de reduo temporria de juros com capitalizao front-loaded interest reduction with capitalization bond

bnus de reduo temporria de juros front-loaded interest reduction bond

bnus de sada exit bond

bnus de subscrio warrant; sub bonus; bonus issue; subscription bond/bonus

bnus do tesouro exchequer bond

bnus em dinheiro cash bonus

bnus globais permanentes no-US nominativos non-US permanent global registered bond

bnus na forma definitiva definitive form

bnus na forma global global bond

bnus nominativo registered form

bnus bond; bonuses

border bordereau

boreste (naveg.) starboard side

botijo gas tank; gas cylinder

brando loose

brecha loophole

brinde freebie; promotional gifts; giveaway

bruto gross

bula package insert; information pamphlet

burocracia bureaucracy

busca aruanda oficiosa unofficial search

busca e apreenso; penhor legal distraint; search and seizure

busca frentica name search

busca verbal oral search

busca inquiry; search (em cartrio)

buscar to solicit

C

c.c. (combinado com) combined with; coupled with

c.c. (conta corrente) current account

cabe a ____ ____ shall perform the

caber to have authority; to be empowered

cabide de emprego featherbedding

cabimento de recurso acceptance of appeal

cabimento propriety; advisability; scope

cabvel applicable; as may be appropriate

cabotagem coastal shipping; cabotage

cadastro bancrio credit rating

cadastro de contribuintes mobilirios (CCM) Independent Workers' Tax List (has to do with ISS tax)

cadastro de contribuintes official list of taxpayers

cadastro de pessoas fsicas (CPF) Individual Taxpayers' Register

cadastro geral de contribuintes (CGC) General Taxpayers' Register

cadastro registration form; credit investigation; registration

cadeiras giratrias rotary chairs

caderneta de poupana passbook savings account

cadinho com bomba e agitador com maarico a diesel crucible with pump and agitator with diesel blowtorch

cadinho de ondas wave crucible

caducar (vb) to lapse (marca); to forfeit; to become null and void

caducidade forfeiture; lapse (marca); become stale (checks) (to)

caduco forfeited; null and void; expired; matured

caixa cashier

caixa (fiscal) actual payment date

caixa de amortizao sinking fund

caixa de assistncia do Poder Pblico public officials saving funds

caixa de assistncia dos procuradores proxy saving funds

caixa de assistncia jurdica judiciary saving funds

caixa de liquidao settlement department; liquidation department

caixa de madeira wooden box

caixa de previdncia dos funcionrios do BB's employees social security savings

caixa de previdncia relief fund

caixa dois slush fund

Caixa Econmica Federal Federal Savings Bank

caixa econmica savings bank

caixa eletrnico; posto de atendimento eletrnico automatic teller machine

caixa/cabine de fora main distribution frame (MDF)

caixinha kickback

calandra cilindro cylinder mangle

clcio calcium

calculado como sendo ... calculated as ...

calculadora eletrnica eletronic calculator

calcular proporcionalmente to prorate

clculo de imposto tax computation

clculo de tempo ganho/perdido no embarque ou descarga lay time statement

clculo de tempo ganho/perdido time sheet

clculo judicial computation for legal proceedings

clculo pas por pas per country limitation (taxterm)

calculos rescisrios severance pays

calnia libel

cmara (tribunal) chamber

cmara de compensao clearing house

cmara de compensao de cheques clearing house

cmara de deputados house of representatives

cambial negotiable instrument; commercial paper

cambirio arising out of or concerning a promissory note or a bill of exchange

cmbio exterior foreign exchange

cmbio manual over-the-counter exchange; over-the-counter market

cmbio oficial official rate; official exchange

cmbio exchange

cambista broker

caminho truck

campo de aplicao sphere of application

cancelamento (contab.) charge-off

cancelamento de protesto protest cancellation

cancelar hipoteca (vb) to discharge; to lift a mortgage

cancelar; dispensar (pagamento) discharge (vb)

candidato contender

canhoto de conhecimento counterfoil waybill

canhoto stubb (amer.); counterfoil (br.)

canteiro de obras worksite

capacida mxima maximum capacity

capacidade de crdito/solvncia creditworthiness

capacidade de pagamento ability to pay

capacidade instalada installed capacity

capacidade ociosa overcapacity; idle capacity; overcapacity gap (met.)

capacidade residual remaining capacity

capacidade utilizada utilized capacity

capatazia wharfage

capital a descoberto capital overdraft

capital a termo capital for settlement

capital acionrio stockholders' equity

capital autorizado authorized capital

capital circulante lquido net current assets

capital com direito a voto voting capital

capital de giro working capital

capital de risco venture capital; risk capital

capital destacado allocatted capital

capital e reservas capital and surplus

capital emitido issued capital

capital estrangeiro foreign funds

capital excedente surplus capital

capital imobilizado fixed capital

capital ingressado capital inflow

capital inicial seed capital

capital integralizado paid-up capital; called-up capital; paid-in capital

capital investido vested interests

capital no integralizado assessable capital stock (not paid-in)

capital operacional operating capital

capital prprio equity capital

capital realizado paid-up capital; paid-in capital

capital sem direito a voto nonvoting capital

capital social capital stock (gen./bal.); corporate capital; share capital (S.A.); quota capital (Ltda.)

capital subscrito subscribed capital

capital capital; principal; equity

capitalizao capitalization

capitalizao dos lucros capitalization of income

capitalizar (juros) to compound interest

capitalizar fundos raise funds

capitania dos portos port authority

captao de recursos raising of capital; fund raising

captao raise; raising

captar (vb) (recursos) to raise funds

capturar to select

caput main section; main clause

caractersticas da operao transaction features

caractersticas; dispositivos; vantagens features

caracterizar to tipify; to define

carter satisfativo full satisfation of the claim

carter societrio corporate nature

carboxil metil celulose de sdio (farm.) sodium carboxy methyl cellulose

carecer de to require

carncia de capital want of capital

carncia de uma ao lack of legal ground to substantiate claim; insufficiency; failure to state a cause of action

carncia; perodo de franquia; prazo de carncia grace period; lack of grounds; grace; insufficiency (ao)

carepa (met.) scale

carga de trabalho working load

carga dos autos withdrawal of the case records

carga tributria tax burden

cargo (ou emprego) em comisso temporary job; position of trust (according to bank law)

cargo de confiana position of trust; bona fide position (also bona fide work); bona fide work (also bona fide

position)cargo intelectual exempt employee

cargo position; title; office; job

carimbo (da JUCESP) rubber stamps

carimbo de recebimento reception stamp

carimbo seal

carn payment voucher; stubbook

carns de imposto tax submissions

caronista free rider

carregamento no convs stowage on deck

carregamento shipment

carregar (pacote, mercadoria) to bear

carregar tambores drum carrier

carreira career

carretis (rolos) sobre cavaletes de cantoneira e rodas coils (bobbins) over corner workbench and wheels

carretis com roda - fabricao prpria coils with wheel - own manufacturing

carrinho de ao tipo supermercado supermarket type steel cart

carrinho de ferro com rodas de borracha iron rubber-wheeled cart

carrinho hidrulico (cap.: __ toneladas) hydraulic carts - ___ tons capacity

carrinho cart

carro panela/torpedo (met.) metal car

carro-chefe (marketing) cash cow; flagship; financial mainstay

carta aditiva amendatory letter

carta area registrada; via area first class mail

carta branca free hand; full and ample power

carta com franquia paga prepaid certified mail

carta contrato letter agreement

carta de alterao amendatory letter

carta de contratao engagement letter

carta de crdito confirmada confirmed letter of letter

carta de crdito irrevogvel e confirmada irrevocable confirmed letter of credit

carta de crdito stand-by letter of credit

carta de fiana (prestada a) letter of guarantee

carta de fretamento; carta partida charter party (C/P)

carta de inteno letter of intent

carta de iseno de responsabilidade comfort letter

carta de preposio letter of appointment of agent

carta de referncia letter of reference

carta de renncia retirement letter

carta de sentena writ of execution

carta epistolar letter agreement

carta opinativa opinion letter

carta partida charter party

carta patente letter patent; bank charter (bancos)

carta precatria letter rogatory; letter of request; precatory letter

carta protocolada letter against receipt

carta rogatria letter rogatory

carta-convite; pedido de cotao invitation to tender

carto com valores armazenados (smart card) irregular nonstandard

carto de inscrio enrollment card at

carto de pedido de produtos order card

carto de ponto punch card; time card

carteira (investimento) portfolio

carteira administrada managed portfolio

carteira comercial commercial department

carteira conservadora conservative portfolio; nonspeculative portfolio

carteira de aes managed securities portfolio(s)

carteira de identidade identity card

carteira profissional work card

cartel cartel

cartela de mercado market board

Cartrio (de Tribunal) Clerks Office

Cartrio (Poder Judicirio) Court Registry Office; Court registry; Cartel

Cartrio de Interdies e Tutelas Office of Interdictions and Guardians

Cartrio de Notas Notary Office

cartrio de origem original office registry

Cartrio de Protestos de Ttulos Protest Office; Negotiable Instruments Protest Office

Cartrio de Registro Civil das Pessoas Jurdicas Civil Registry of Legal Entities; Corporate Civil Registry

Cartrio de Registro de Imveis Real Estate Registry Office

Cartrio de Registro de Ttulos e Documentos Registry of Deeds and Documents

cartularidade documentary evidence

Casa Civil civilian household (as in Secretaria para Assuntos da Casa Civil); or chief of staff (as in

Chefe do Gabinete da Casa Civil); Civil Office

casa de mquinas (naveg.) engine room

casa decimal decimal place

casado matched (securities)

casamento em regime de comunho de bens community property marriage

cascalheiros gravel pits

casco (naveg.) hull

caso principal (main) case

caso de diversidade (cidadania) diversity case

caso de fora maior event of force majeure

caso de inadimplemento em potencial potential event of default

caso de inadimplemento event of default

caso fortuito act of God

caso perdido the case will not be successful

caso-a-caso case-by-case basis

casos de inadimplemento event of default

casual deficiency or revenue

catlogo telefnico (telecom.) directory

categoria seniority

categoria profissional professional category; occupational category

cauo de aes share pledge

cauo de custas e honorrios to post bond for court costs and fees

cauo dos diretores pledge to guarantee the performance of directors

cauo; fiana judicial; depsito em garantia bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo)

causa de pedir; possibilidade jurdica cause of action

cautela de aes share certificate

cautela provisional share certificate

cautela share certificate; provisional share certificate; draft

cautelar provisional remedy

cavalo mecnico trailer; semi-trailer

caverna (naveg.) rib

cedente promitente committed assignor

cedente; concedente assignor; grantor

ceder to assign (one can only assign a right. Obligations or duties are delegated)

cdula de crdito credit certificate

cdula de identidade para estrangeiros alien registration card

cdula hipotecria mortgage certificate

cdula pignoratcia de debntures certificate of pledged debentures

cdula schedule; certificate

celebrao (de contrato) execution

celebrado entered into

celebrar (contrato) to enter into

censo de capital estrangeiro foreign capital census

central de comutao telefnica (telecom.) telefone switching office

central telefnica (telecom.) central office

Central Termoeltrica (CTE) Facility

central plant

centros industriais despendiosos outlying industrial centers

cerceado restricted; limited; curtailed

cerimnias pblicas public functions

certido atualizada de filiao vintenria updated twenty-year certificate

certido da dvida ativa da unio overdue federal liabilities certificate

Certido da Justia do Trabalho (CJT) Certificate issued by the Labor Court

Certido da Justia Federal (CJF) Certificate issued by the Federal Courts

certido da matrcula com negativa de nus e alienaes negative enrollment certificate for liens and conveyances

certido de aeronavegabilidade certificate or airworthiness

certido de andamento (M&P) certificate of status

certido de objeto e p certificate of purpose and status; certificate of pledged debentures

certido de nus reais certificate of in rem guarantee

certido de propriedade e negativa de nus title clearance certificate

certido de sentena certified copy of court decision

Certido do Distribuidor - Executivos Fiscais (CDE) Certificate from Tax Distributors

Certido do Distribuidor Cvel (CDC) Certificate from the Civil Distributor

Certido do Distribuidor Cvel (Falncia e Concordata) Civil Distributor Certificate (Bankruptcy and Concordata)

Certido do Distribuidor Criminal (CRIM) Criminal Distributor Certificate

certido do distribuidor de execues criminais certificate of criminal execution distributor

Certido dos Cartrios de Protesto (PROT) Certificate issued by Protest Officers

certido explicativa dos feitos explanatory certificates with respect the suits

certido explicativa explanantory certificate

Certido Negativa de Dbito (CND) Debt Clearance Certificate

certido negativa de imposto de renda income tax clearance

certido negativa de nus e alienaes clearance certificate as regards liens and conveyances

certido negativa; declarao de desimpedimento clearance certificate

certido pignoratcia de debntures certificate of pledged securities

certido vencida outdated certificate

certido vintenria com negativa de nus sobre imvel 20-year clearance certificate

certido certificate; certified copy

certides de natureza fiscal e previdenciria tax and social security clearance certificates

certides certificates; public notary reports

certificado de ao share certificate; warrant

certificado de andamento (M&P) certificate of status

certificado de atribuies incumbency certificate

certificado de autorizao certificate of incumbency

certificado de averbao certificate of approval; certificate of annotation

certificado de competncia certificate of incumbency

certificado de depsito a taxas de juros flutuantes floating rate certificate

certificado de depsito de valores mobilirios Brazilian Depositary Receipts - BDR

certificado de depsito bancrio (CDB) certificate of deposit

certificado de depsito de aes share deposit certificate

certificado de filiao vintenria certificate of twenty-year title

certificado de origem origin certificate

certificado de quitao debt clearance certificate

certificado de registro de fabricao certificate of registered product

certificado de registro certificate of registration

certificado de regularidade de situao (FGTS) certificate of good standing

certificado de regularidade de situao (INPS) certificate of good standing with

certificado de tributos estaduais state tax certificate

certificado de tributos federal federal tax certificate

certificado de tributos mobilirios municipal tax certificate

certificado mltiplo de aes multiple share certificate

certifico e dou f I certify and attest

certo e ajustado understood and agreed

cessao do estado de liquidao lifting of the liquidation

cesso de direitos assignment of claim; assignment of rights

cesso de duplicatas factoring

cesso assignment

cessar to no longer apply

cessionria promitente committed assignee

cessionrio; concessionrio assign; assignee; dealer; grantee

cesta bsica basic consumer products; marketbasket; typical family food basket; shopping basket of

household goods; staple product basket; staple basket

ceticismo crescente deepening skepticism

chamada abreviada (telecom.) speed calling

chamada com discagem abreviada (telecom.) speed calling

chamada de capital capital call

chamada de entrada / recebidas (telecom.) incoming call

chamada de mo-de-obra manpower requisition

chamada em conferncia (telecom.) three-way calling

chamada em espera (telecom.) call waiting

chamada roll-call

chamada (convocao para ressarcimento dos ttulos) call

chamamento autoria to call a party to join the suit as plaintiff

chamamento ao processo third-party practice

chamar autoria to implead

chamar lide to attach a party to a suit (opposite of "to separate/sever a case/trial)

chamariz; isca bait and switch

chancela mecnica facsimile signature; seal; mechanic authentication

chances chances of success; slim chances

chapa aquecedora heater plate

chapa grossa (met.) plate

chapeamento (naveg.) plating

chata ou cofre de carga a bordo (L.A.S.H.) L.A.S.H. (lighter aboard ship)

chave de acesso password

chefe de departamento chairman (univ.)

chefe de famlia head of household

chefe de subdiviso subdivision head

chefe do Gabinete Civil secretary for civil affairs

chegar a um acordo; avenar; aceitar to agree on a basis

cheque administrativo bank cashier's check; bank draft; bank draft; bankers draft; cashier's check

cheque bancrio cashier's check

cheque cancelado stopped on deck

cheque compensado cleared check

cheque cruzado crossed check; check for deposit only

cheque em compensao check for clearing

cheque especial credit facility check; overdraft-secured check

cheque frio bad check; bounced check

cheque nominal ou nominativo (as opposed to bearer check) - drawn to the order of; payable to the order of

cheque pr-datado postdated check

cheque sem fundos rubber check; dishonoured check

cheque sustado stop payment

cheque visado certified check

chicote harnesses; wiring harnesses (elet.)

chul toe jam

ciclo de aprendizado learning cycle

ciclo de vida do produto product life cycle

ciclo de vida economic life

cincia do processo cognizance of a case

ciente e de acordo acknowledge and agree to

ciente noted; acknowledge

cilindro (met.) roll

cilindros de laminao (polido) lamination cylinders (polished)

cindida transferee

circulao escritural de moeda currency circulation in book-entry form

circulao fsica de moeda currency circulation in physical form

circulante; passivo circulante; passivo exigvel current liabilities; current assets

circular de oferta offering circular

circunscrio imobiliria real estate district or

circunstanciar draw up

ciso parcial partial spin-off

ciso total total spin-off

ciso spin-off

citao com hora certa service of process at a predetermined hour

citao do protesto service of protest

citao pessoal personal summons

citao por rogatria service of rogatory letter

citao summons; service of process (entrega); summons (papel); process (s vezes, notificao ou

intimao)

citaes judicial summons; quotes

citar summon; notify; serve process

CKD completely knocked down (desmontado) disassembled

clamor; brado cry

clara e exatamente fairly and accurately

classe executiva business class

classe nica one-class preferred shares

classificao de cargo job classification

classificao de crdito credit rating

classificao do IBGE IBGE classification

classificao tarifria classification of tariff

clusula (contrato social) article

clusula (estatuto) clause

clusula compromissria arbitration clause (arbitr.); commitment clause

clusula de escape escape clause

clusula de habilitao enabling clause

clusula de outorga de opo para aquisio de aes share option clause

clusula de paridade cambial exchange parity clause

clusula de potestativa ou leonina discretional clause; clause potestative (clause containing conditions which subject one of the

parties to the will of the other party)

clusula de proibio de concesso de garantias negative pledge clause

clusula de rateio sharing clause

clusula de reajuste escalator clause

clusula de reverso reversion clause

clusula exorbitante extraordinary clause

clusula penal no compensatria noncompensatory fine

clusula potestativa clause potestative; discretional clause

clusula preferencial enabling clause (GATT)

clusula resolutria default clause; termination clause

clusulas comerciais em aberto clear market clauses

cliente do sistema de telefonia fixa (telecom.) landline customer

cliente client (servios profissionais: mdicos, advogados); customer; consumer (bancos, lojas,

empresas)

clientela customers; client list; client

clientelismo patronage; pork-barrel; spendingl; clienteliar

clima de concorrncia acirrada fiercely competitive climate

coao duress; coercion; compulsion

coativo (lei coativa) statutory provision of a public nature

co-autor co-principal

co-autoria concerted action

cobertura cambial exchange cover

cobertura de margem cover costs (to)

cobertura parcial partial coverage (services agreement)

cobertura payment; penthouse (apto.)

cobrana judicial judicial collection

cobrana collection

cobrar a mais overcharge (to)

cobrar de ... assess by against; to bill to

cobrar despesas de terceiros (reembolso) to account to sone; for expenses; chargeback

cobrar to collect; charge (tax); levy (tax)

cobrvel collectible

cobrir o lance outbid (to)

cobrir um dficit make up a deficit; meet a deficit

COD pagamento contra entrega (cash on delivery)

cdigo buzaid code of civil procedure

cdigo civil civil code

cdigo de obras building code

cdigo de processo civil code of civil procedure

cdigo de processo penal code of criminal procedure

cdigo de valorao aduaneira customs valuations code

cdigo penal penal code

co-financiamento; financiamento conjunto cofinancing

co-locao (utilizao de um mesmo local) collocation (telecom.)

co-obrigado nos ttulos co-obligor; underwriter

co-principal co-partner

coeficiente angular beta coeficient; regression coefficient

coeficiente de liquidez imediata acid-test ratio; quick ratio

coercitvel binding

coerncia consistency

cofre de aluguel em Banco deposit box; safe

cofre de carga container

cogente (princpio) necessary; norma cogent; cogent rule

cogente statutory

cogitada contemplated

cogitar contemplate

cognato cognate

coibir prevent; suppress

coisa julgada res judicata

coisa mvel movable asset

colaborao contribution

colao (inventrio) collation; case record

colapso financeiro (bolsa) crash

colateral; garantia de emprstimo bancrio collateral

coleo de amostras range of patterns

colega partner; associate (law firm)

colegiado joint committee; collective; plenary body; full board

colegial secondary school; high school (EUA)

Colgio Eleitoral electoral college

colendo (adj.) venerable

colher a assinatura have the proper signature set hereunto

colidncia; divergncia conflict

colidente interfering with

colidir com conflict with

coligada associated company

colis postal/postaux parcel post

collar de taxas de juros collar (hedging)

colocao em funcionamento start-up

colocao primria de ttulos flotation; initial public offering (IPO)

colocao privada private placement

colocao issue; placement; placement with; oferring to

com a jointly with

com antecedncia de at least 10 (ten) days in advance

com boas intenes free from fraud

com cpia para ... and, by copy, to ...

com direito de voto voting shares

com exceo de except for

com fins lucrativos for profit

com fora de lei as an act of law

com o que where upon

com poder de empowered; with authority to

com prejuzo at a loss

com presena acentuada nos mercados internacionais actively engage in international business

com relao a; relativo a in connection with

com vigncia em effective upon

comanditrio dormant partner; silent partner

comando de circulao flow control

comando top echelon

comarca judiciary district; judicial district

combinao bem sucedida winning combination

combinado com coupled with; together with

comentar to speak to (an issue, etc.)

comentrios imput; comments

comercial recorded spot

comercializao marketing; trade; merchantability; negotiability; sale; dealing in

comercializar trade

comerciante merchant; trader; businessmann

comercirio commercial employee

comrcio exterior foreign trade

comrcio commercial employee

cominao contratual penalty

cominao pecuniria fine

cominao; liminar injunction; sanction

comisso adicional front-end fee

comisso de abertura front-end fee

comisso de administrao management fee

comisso de agenciamento agency fee

comisso de arbitragem panel of arbitrators; arbitration committee

comisso de compromisso commitment fee

comisso de contratao engagement fee

comisso de corretagem brokerage fee; brokerage commission

comisso de intermediao finder's fee(s)

comisso de intermedirios finder's fee(s)

comisso de negociao grievance committee; arrangement fee

comisso de participao flat fee; exposure fee

comisso de permanncia late payment surcharge

comisso de reserva de crdito standby fee

comisso de valores mobilirios securities commission

comisso executiva executive committee

comisso local cruzeiro free

comisso mercantil business mandate

comisso mista parlamentar de inqurito joint parlamentary investigation committee

comisso paritria grievance committee; joint committee

comisso fees

comissrio commission agent; commission merchant; commissioner

comissrio de futuros futures commission merchant

comissrio (em concordata) trustee

comissionamento provisioning; commissioning (equipamentos)

comisses dos agentes agent commissions

comisses sobre produtividade commissions on production

comit de avaliao de cargos job evaluation committee

comit diretor steering committee

comitente (St. Exch.) customer; giver; principal

como de fato cedido tem as in fact he has assigned

como era do conhecimento de as all, those present were aware

commodities commodities

commodities a futuro commodity futures

comodante lessor

comodatrio lessee

comodato free lease; bailment

comodato emergente venture capital company

companhia corporation

companhia aberta publicly-held company; closely-held company

companhia controladora holding company

companhia fechada; sociedade de capital fechado closely-held company; close company; close corporation; private corporation

companhia seguradora insurance firm

comparecer attend

comparecer a appear in; present themselves; to report to

comparecer em juzo to appear in court

comparecer perante come before

comparecimento em juzo appearance

comparsas cronies

compartilhamento de custos cost sharing

compatibilizar-se com comform to

compensao (ttulos); desembarao clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego)

compensar set off; offset; settle; make good; to be cleared

compensar passivo fictcio to offset liabilities

competncia jurisdiction; authority; accrual

competncia (fiscal) reference date

competncia do exerccio accrual basis

competncia interpessoal interpersonnel competence

competncia rationae personae personal jurisdiction

competncia sobre a matria em questo subject matter jurisdiction

competncia tcnica technical competence

competente appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate;

suitable; sufficient, capable; legally fit

compilao gleaning

complessividade comprehensiveness

complessivo included in with other payments

componente ingredient

comportar admit; bear; suffer; be eligible for; permit

composio, acordo, transao settlement; organization chart

composio acionria shareholding

composio seguinte broken down as follows

compostagem compost

composto de consists of

compra de contas a receber factoring

compra e venda a termo futures purchase

comprador de opo de venda put option buyer

comprador paga mercadoria, seguro e frete (C.I.F.) C.I.F. (cost, insurance and freight)

comprador paga mercadoria, seguro, frete e juros (C.I.F.I.) C.I.F.I. (cost, insurance, freight and interests)

comprar a parte de um scio buy out a partner (to)

comprar e vender market (to)

compreender comprise; represent

compressor de ar __ libras/polegadas wayne air compressor __ pounds/inches

comprometer-se (vb) to agree; to undertake; to assume; to covenant; endanger (neg.)

compromissadas (operaes) repurchase and resale agreements; conditional

compromissrio comprador; promitente comprador committed purchaser

compromissrio vendedor; promitente vendedor committed seller

compromisso (arbitr.) commitment; affirmation; compromissum; undertaking; compromise

compromisso arbitral arbitration commitment; arbitration agreement

compromisso de cessao consent decree

compromisso de confidencialidade nondisclosure commitment

compromisso de sigilo confidentiality agreement

compromisso srio stem

compromissos; avenas binders; covenants

comprovadamente provenly

comprovante adequado sufficient evidence; adequate proof

comprovante de conhecimento/embarque bill of lading

comprovante de pagamento payment slips; evidence

comprovante voucher; copies of documents; slip

comprovantes vouchers

compulsrio (adj.) mandatory; compulsory

comum acordo mutual agreement

comunho de bens community property ruling; common property

comunho de recursos pooling of funds

comunicao formal formal communication

comunicao informal informal comunication

comunicao interpessoal interpersonnel communication

comunicao notice

comunicado n communiqu No.

comunicado notice; communiqu

comutao switching

comutar switch

comutativo arm's length

conceber uma proposta conjunta develop a joint bid

concedente; cedente; estipulante; instituidor (trust) assignor; grantor

conceder a palavra to offer the floor; to recognize

conceder indenizaes award damages (to)

conceder linha de crdito extend credit facilities

conceder to award

conceito concept

concentrao vcuo vacuum concentration

concentrao concentration (oppositive of diversification)

concesso comercial commercial concession

concesso de lavra mining concession

concesso de servios pblicos public utility; quasi-public company

concesso franchise; to rendering of; extension (crdito); title (minerao); mandate

concessionrio; cessionrio assign; assignee; dealer; grantee; concessionaire

conciliao numrica numerical conciliation

conciliao settlement; reconciliation (BACEN)

concluir fase de instruo to complete discovery

concluir negcios close a business deal

concluso (estar) concluded and sent to

concomitante concurrent

concomitantemente concurrently

concordata scheme of arrangement; reorganization proceedings; composition; debt reabilitation

(brankruptcy relief under chapter 13 for debt rehabilitation); debt rehabilitation (bankruptcy

relief)

concordatrio insolvent; legally incapacitated

concorrncia pblica competitive bidding

concorrncia; licitao bidding; sealed-bid tender; competitiveness

concorrente competition; company; bidder

concretizao consummation; completion (of a transaction)

concretizar; promover (cesso) carry out; to seek to achieve

concreto (adj.) material

concurso de cre