immaterial effects
[/ɪməˈtɪriəl ɪˈfɛkts/]
nounpl: immaterial effects
bens imateriais
1. Non-physical or intangible assets and possessions that have value but no physical form, such as intellectual property, goodwill, patents, trademarks, or copyrights
The company's immaterial effects, including its brand reputation and patents, are worth more than its physical assets.
Os bens imateriais da empresa, incluindo sua reputação de marca e patentes, valem mais do que seus ativos físicos.
2. In legal and accounting contexts, intangible assets that cannot be touched but hold monetary or legal value
The acquisition included both tangible property and immaterial effects such as licenses and trademarks.
A aquisição incluiu tanto propriedade tangível quanto bens imateriais como licenças e marcas registradas.
3. Non-substantive or inconsequential matters; things lacking physical substance or practical importance
The judge ruled that the defendant's objections were immaterial effects and would not influence the verdict.
O juiz determinou que as objeções do réu eram questões imateriais e não influenciariam o veredicto.
This term is particularly important in Brazilian and Portuguese business and legal contexts, where intellectual property rights and intangible assets have become increasingly valuable. In Brazil, the distinction between 'bens materiais' and 'bens imateriais' is fundamental in corporate law and financial reporting. Portuguese law traditionally uses 'bens incorpóreos' reflecting civil law traditions. In the USA, the term is more commonly encountered in accounting, M&A transactions, and intellectual property law.
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