Letra L Inglês

Letra L Inglês

laminadora de encruamento (met.)                                 temper mill

laminadora de placas (met.)                                             slabbing mill

laminadora de tiras a quente (met.)                                 hot-strip mill

laminadora para desbaste                                                 laminator for thinning

laminadora redutora (met.)                                               reducing mill

laminar (met.)                                                                      to roll

lança de oxigênio (met.)                                                     oxygen lance

lançador                                                                                writer

lançador de opção de venda                                             put option writer

lançamento                                                                          entry; flotation (of shares)

lançamento como despesa                                                expensing

lançamento contábil                                                           accounting entry

lançamento de impostos                                                    tax assessment

lançamento de ofício                                                         voluntary assessment; tax assessment; official assessment

lançamentos de crédito                                                      credit entries

lançar                                                                                     to levy (taxes); to assets; levies (tributos)

lançar como despesa (juros)                                             to expense

lançar uma nova emissão                                                 to float an issue

lançar uma nova emissão de títulos                                to float a new issue

lastreado                                                                               pegged

lastro                                                                                      spread; basis

laudêmio                                                                               laudemium; acknowledgement money

laudo                                                                                      award

laudo arbitral                                                                        arbitration award; award

laudo de avaliação                                                             appraisal report; valuation report

laudo pericial                                                                        expert report

lava jato                                                                                jet wash

lavagem                                                                                to launder money

lavável (adj.)                                                                        water removable

lavra                                                                                       mining

lavrar                                                                                     to draft; draw up

lavratura (ata)                                                                      drawing up

leasing financeiro                                                                capital leasing; capital lease

legado                                                                                    devise; legacy

legal (adj.)                                                                             statutory; legal

legal                                                                                        lawful – substance of law (more ethical)

legal                                                                                        legal – form of law

legalidade                                                                              validity

legível                                                                                    legible

legislação                                                                              laws and regulations

legislação aduaneira                                                           custom regulations

legislação de repressão ao abuso do

poder econômico (Lei Antitrust)                                  antitrust laws

legítima defesa (Dir. Penal)                                               legitimate self-defense

legitimidade de parte                                                          ligitimacy (litigation); fairness

legítimo proprietário                                                           beneficial owner; lawful owner

legitimidade                                                                          fairness; legitimacy

legitimidade das partes (contencioso)                             standing to sue

legítimo proprietário                                                           lawfull owner

lei                                                                                            law; act; statute (USA)

lei adjetiva e substantiva                                                   procedural and substantive law

lei coativa                                                                             statutory provision of a public nature

lei complementar                                                                 quasi-constitutional law; complementary law; complementing law

lei consuetudinária                                                              common law

lei de contravenções penais                                               criminal offense code; criminal liability law

lei de pavilhão                                                                      law of ensign (ship’s flag)

lei de repressão ao abuso econômico

e defesa da concorrência                                              antitrust law

lei extravagante                                                                   uncodified law

lei formal                                                                               procedural law

lei fundamental (ou maior)                                               the Constitution

lei material                                                                            substantive law

lei orgânica                                                                           municipal charter; organic law (states and nations); organic act (municipalities)

lei processual                                                                        procedural law

lei substantiva                                                                      substantive law

lei uniforme de Genebra                                                     Geneva uniform code

leilão                                                                                      auction

leis orgânicas constitucionais                                            bill of rights; fundamental laws

leitor de linha                                                                        line reader

lesão                                                                                       injury

lesão corporal                                                                       bodily injury

lesão por esforços repetitivos                                            injuries due to repeated movements

letra a prazo                                                                         time bill

letra de câmbio                                                                    bill(s) of exchange

letra hipotecária                                                                   mortgage bill

letra imobiliária                                                                    real estate bill

letra(s)                                                                                    bill(s)

levantamento                                                                       survey; withdrawal (of a money from a bank account)

levantamento de depósito                                                 deposit release

levantamento da titularidade                                           title search

levantar financiamentos não contabilizáveis                arrange off balance sheet financing

leve dois e pague um                                                          B2GO (Buy Two, Get One)

libelo (Dir. Proc. Penal)                                                       Prosecutor’s Opening Statement

liberação; desregulamentação                                          deregulation

liberação de crédito                                                             credit release

liberação de garantia                                                          security return

liberalidade                                                                           indulgence; forbearance; concession

liberar                                                                                     to release; to disburse; to deregulate; to lift (mortgage; pledge)

liberdade vigiada                                                                 restricted liberty

licença de exploração                                                         exploration permit

licença de exportação                                                        exploration permit; export license

licença de funcionamento (CETESB)                             operating license; operating permit

licença de instalação (CETESB)                                      installation permit

licença de uso de marca (LUM)                                       trademark license use

Licença de Uso e Funcionamento (LUF)                        license to operate

licença-maternidade                                                           maternity leave

licença médica                                                                     medical leave

licença não remunerada                                                    leave without pay

licença para voltar ao local de origem                            home leave

licença por luto ou doença grave                                     compassionate leave

licença-prêmio                                                                     leave

licitação                                                                                 bidding; public tender (concorrência pública/grandes quantias); price survey (tomada de preços/pequenas quantias); invitation to bidders; invitation to tender (carta-convite)

lícito                                                                                       lawful; proper

lide; questão                                                                         dispute

lide secundária                                                                     related proceeding

líder                                                                                        lead manager (bank)

liderança/vantagem competitiva                                     competitive edge

lídimo                                                                                    authentic

liga mundial                                                                          world league

ligeira expansão                                                                   upturn (modest)

ligoteira com __ fôrmas x __ moldes sem marca –

para solda barra                                                             ingot mold with __ pans x __ molds without a brand – for welding bar

ligoteira … (para solda recuperada)                                  ingot mold (for recovered welding)

liminar                                                                                   injunction; motion in limine; temporary restraining order; initial decision

liminarmente                                                                        ex parte (preliminary) injunction

limitação de responsabilidade                                          hedging

limite de mercado                                                                market boundary

limite máximo                                                                      cap; ceiling; upper limit

limite operacional                                                                position limit (St. Exch.)

linde                                                                                       limit

linear (amortização linear)                                                straight-line depreciation

lingotamento (met.)                                                            ingot teeming

linha de centro (naveg.)                                                      center line

linha de crédito                                                                    credit facility; credit line; line of credit

linha de crédito de dinheiro novo                                     new money facility

linha de crédito de exportação                                         export facility

linha de crédito eletiva                                                       elective facility

linha de crédito indexada                                                  indexed loan facility

linha de crédito inter-bancária                                          inter-bank facility

linha de crédito para fins de crescimento                       growth facility

linha de crédito para saques descobertos                       overdraft facility

linhas telefônicas sequenciais                                           sequential telephonic lines

liquidação                                                                             winding-up; settlement (St. Exch.); run-off (seguros)

liquidação antecipada                                                        early liquidation

liquidação de contratos                                                      settlement of contracts

liquidação da sentença                                                      calculation of the award

liquidação de sentença                                                       award calculation; calculation of award; calculation of the correspondent

liquidação financeira                                                          settlement

liquidação física                                                                  delivery

liquidação interpraças                                                        intermarket settlement

liquidação por artigos (ou artigos de liquidação)          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

liquidações futuras (em Contrato de Opção)                 assumed settlements

liquidante                                                                              liquidator

liquidar (securities)                                                              settle

liquidez                                                                                  liquidity

líquido                                                                                   fixed

líquido de imposto                                                              net of tax; post tax; after tax

líquido e certo                                                                      correct; established; clear legal; net and certain

lista                                                                                         roster

lista de decisões                                                                   docket

lista de pessoas da empresa envolvidas no caso           working party list

lista de subscrição de acionistas                                       list of subscription of the shareholders

listagem                                                                                 listing

lisura                                                                                      guilelessness; good faith

litígio                                                                                      litigation

litisconsórcio facultativo                                                    permissive joinder; voluntary associate in suit

litisconsórcio necessário                                                     compulsory joinder

litisconsorte                                                                           impleaded party; co-defendant

litisconsorte ativo                                                                coplaintiff; associate of plaintiff in suit

litisconsorte passivo                                                            codefendant; associate of defendant

litisdenunciada                                                                     co-third-party defendant

litispendência                                                                       lis (alibi) pendens

livre docente                                                                         associate professor

livre e desembaraçado                                                       free and clear

livro comercial                                                                     business record

livro contábil                                                                        accounting book

livro de doutrina                                                                  book of authority

livro de presença                                                                  attendance book

livro de registro de ações nominativas                            registered share register

livro de transferência de ações                                         share transfer book

livro-diário                                                                            ledger

livro razão                                                                             ledger

livros e registros                                                                    books and records

lixadeira manual                                                                 manual sander

lixão                                                                                       garbage dump

locação                                                                                  lease; letting

locação de mão-de-obra                                                    contracting of labor

locador                                                                                  lessor; rentier

locadora                                                                                lessor; landlord

local de trabalho                                                                  job site; work premises; work site; on de job accidents

locar                                                                                       to hire

locatário(a)                                                                           renter; tenant; lessee

locomoção                                                                            secondment

locomotiva                                                                           engine (pulling the economy); economic power; economic engine (the Economist); motor that drives

locomotivo                                                                           driving force

locupletação                                                                         profiteering

locupletar-se                                                                         to profiteer; to embezzle; unjust enrichment

logotipo                                                                                 graphic display; logo

lograr                                                                                      attain

lograr demonstrar                                                                manage to prove

loja de conveniência                                                           convenience store

loja franca                                                                            duty-free shop

longa metragem                                                                   long rum film

longitudinal (naveg.)                                                           fore and aft

lote fracionário                                                                    odd lot

lote padrão                                                                           normal trading unit; round lot

loteamento                                                                           land subdivision; real estate development

loteria de prêmios                                                                promotional games

lucrativo (adj.)                                                                     profitable

lucro                                                                                       profits

lucro acumulado                                                                 accrued profit

lucro arbitrado                                                                     tax authorities’ determination of profits

lucro bruto                                                                            contribution margin

lucro cessante                                                                       loss of profits; loss of business income; loss of earnings

lucro de atividade                                                                activity profit

lucro de exploração/atividade                                          activity profit; working profit

lucro em suspenso                                                               retained earnings

lucro estimado                                                                     presumed profits

lucro fiscal                                                                            taxable income

lucro líquido                                                                         net profit

lucro líquido ajustado                                                        adjusted net profit

lucro líquido após os impostos                                         net income after taxes

lucro líquido sobre patrimônio líquido                            return on investment (ROI)

lucro operacional                                                                 business profit

lucro operacional sobre o ativo total                               return on assets (ROA)

lucro patrimonial                                                                 equity profit

lucro presumido                                                                   presumed profit

lucro real                                                                               taxable profit; pretax profits; book taxable income

lucro retido                                                                            earned income

lucro tributável                                                                     taxable profit

lucros apurados                                                                   ascertained

lucros de exploração                                                           activity profits

ludibriante                                                                             misleading

luvas                                                                                      key money

 

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