Portuguese term
Portugal
Translator & editor PT-BR/PT-PT ⇋ EN
Native in: Portuguese (Variants: Brazilian, European/Portugal) 
Works in: English to Portuguese, Portuguese to English, Portuguese, and 1 more.
utilização
Saldo no início dos exercícios
Constituição
Utilização/reversão
Saldo no final dos exercícios
| 5 +4 | use |
Mario Freitas
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| 3 | draw(-)down |
Adrian MM.
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| 2 | disbursement |
Ana Vozone
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Proposed translations
Brazil
32 years engineering/law/contracts
Native in: English (Variant: US) 
, Portuguese (Variant: Brazilian)
Works in: English to Portuguese, Portuguese to English
use
| agree |
Paulinho Fonseca
56 mins
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Obrigado, Paulinho!
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| agree |
Francisco Chagas
1 hr
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Obrigado, Francisco!
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| neutral |
philgoddard
: We don't have the full context, but I think this is unlikely and doesn't merit a 5.//Not true. Adrian and Ana have suggested two possibilities, and there are others. http://www.linguee.com/portuguese-english/translation/para u...
5 hrs
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Phil, "utilização" is one of those rare words whose translation is always "use".
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| agree |
Nelson Soares
6 hrs
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Obrigado, Nelson!
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| agree |
Clauwolf
21 hrs
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Obrigado, Claus!
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Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
draw(-)down
Nine, a closer look at the Budget document also talks of the drawdown of cash reserves which actually are balances kept with the RBI.
http://www.quora.com/What-does-draw-down-of-cash-balance-mean-in-the-borrowings-of-the-government
| neutral |
philgoddard
: Possibly, but we don't know whether this is about a loan.
2 hrs
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my example sentence also refers to drawdown of *reserves* that would have been 'constituted' = created https://www.mof.gov.sg/policies/reserves/what-comprises-the-...
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Will do!
Native in: Portuguese (Variant: European/Portugal)
Works in: English to Portuguese, French to Portuguese, German to Portuguese, and 1 more.
disbursement
To a business, disbursement is part of cash flow. It is a record of day-to-day expenses. If cash flow is negative, meaning that disbursements are higher than revenues, it can be an early warning of insolvency.
Penso que "utilização" diz respeito a verbas que constam do orçamento e que são utilizadas efetivamente (execução orçamental).
Fund Disbursement and Reversion
Discussion
It sounds like it might be a provision, but we need the context please.