Close Company e a sociedade limitada de capital fechado, regida no Brasil pelo contrato social.- Collection - Cobranca- Commercial Law - Direito comercial- Commission - A payment for the servicer of an agent or intermediary in a transaction. This payment can be a fixed amount or an increasing function of the value of the transaction. Commission may be payable by the buyer, the seller, or both; examples of agents working on a commission basis include sales staff, estate agents, stockbrokers and auctioneers.- Commodity - A standardized good, which is traded in bulk and whose units are interchangeable. Commodities are mostly the output of the primary sector, that is, agriculture and mining, or semi-processed products. Because these goods are standardized, commodity markets can trade spot goods by sample, and can trade in futures and forward contracts in commodities.Commodity significa mercadoria, e e o termo utilizado, inclusive no Brasil, nas transacoes comerciais de produtos de origem primaria nas bolsas de mercadorias (Commodity Exchange). Usada como referencia a produtos em estado bruto, ou com pequeno grau de industrializacao, de qualidade padronizada, produzida em grandes quantidades e por diversos produtores. Soft Commodity e o termo que define os produtos em natura, cultivados, como por exemplo algodao, milho, feijao, entre outros. Hard Commodity sao os minerais, que dependem de extracao, que podem ser estocados sem que haja perda significativa de qualidade e que normalmente sao nao renovaveis.- Common Share - Also called Common Stock. The equity capital of a US corporation. Holders of common stock are entitled to attend and vote at general meetings, to receive declared dividends, and to receive their share of the residual assets, if any, if the corporation os wound up. Common stock corresponds to ordinary shares in UK companies.No Brasil, a Common Share e chamada de acao ordinaria, ON, que da direiro a voto ao seu proprietario.- Compound Interest - The interest on a loan that itself earns interest in later periods, i.e. the interest due each period is added to the amount outstanding.Compound interest sao os juros compostos, ou seja, juros calculados sobre principal e sobre juros sucessivamente pelos periodos.- Consolidated Accounts - The combined accounts of all the members of a group of companies. Such accounts show the profits and losses, assets, and liabilities of the group as a whole, netting out any transfers of income and any debts between them. The parent companies of groups are required to produce and file consolidated accounts.Consolidated Accounts e a consolidacao dos registros contabeis de todas as empresas de um grupo empresarial. No Brasil, os balancos contabeis exigidos pela CVM para as companhias abertas determinam a publicacao do balanco consolidado.- Contango - See Backwardation (Click here)- Copyright - the exclusive right to reproduce artistic, dramatic, literary, or musical work, or to authorize its reproduction by others. Copyright persists for a finite period after the author'r death; it can be sold or inherited. It also extends to films and television, and is one of the main forms of intellectual property rights.Copyright sao os direitos autorais, que tem vigencia limitada apos a morte do autor.-