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| English | Portuguese |
| opening balance | saldo inicial (The balance of an account at the start of an accounting period) |
| opening chevron | divisa de abertura (The " character) |
| opening curly quotation mark | aspas inglesas de abertura (The " character) |
| opening parenthesis | parêntese de abertura (The opening round bracket character) |
| opening parenthesis | parêntese esquerdo (The opening round bracket character) |
| opening quotation mark | aspas de abertura (The " character) |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Preparação do Saldo Inicial na Data de Transição para as Normas IFRS (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Preparação de um Balanço de Abertura à Data da Transição para as Normas IFRS (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |