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special transaction

[/ˈspɛʃəl trænˈzækʃən/]
nounpl: special transactions
transação especial
1. A commercial or financial exchange that differs from routine or standard business operations due to unique circumstances, parties involved, or conditions
The merger was classified as a special transaction requiring board approval.
A fusão foi classificada como uma transação especial exigindo aprovação do conselho.
2. In accounting, a transaction that is non-recurring or unusual in nature and requires separate disclosure
The company reported special transactions including asset sales and restructuring costs.
A empresa reportou transações especiais incluindo vendas de ativos e custos de reestruturação.
3. A business deal involving terms, parties, or structures that are not typical for the company's normal operations
Related-party special transactions must be disclosed to shareholders.
Transações especiais entre partes relacionadas devem ser divulgadas aos acionistas.
Synonyms
unusual transactionnon-routine transactionextraordinary transactiontransação fora do comum
Antonyms
routine transactionordinary transactionstandard transactiontransação ordinária

Regional Variations

General Brazilian
transação especial
Standard term used in business and accounting contexts
São Paulo
transação especial / operação especial
Financial centers may also use 'operação especial' in corporate contexts
Portugal
transação especial / operação especial
Both terms are used; 'operação especial' is common in banking

Related Idioms & Phrases

arm's length transaction
above-board transaction
transação de boa-fé
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