1. Assets, property, or inheritance that a beneficiary or heir formally refuses to accept or renounces, often for legal, financial, or tax purposes
The beneficiary filed disclaimed values with the estate attorney to avoid inheritance taxes.
O beneficiário registrou os valores renunciados com o advogado do espólio para evitar impostos sobre herança.
2. In accounting and financial reporting, amounts that are explicitly rejected or denied responsibility for
The company listed disclaimed values in its financial statements to clarify what liabilities it would not assume.
A empresa listou valores renunciados em suas demonstrações financeiras para esclarecer quais passivos não assumiria.