First, I think there's a mispelling error: it's "escrituRal" instead of "escritual". "Escritual" doesn't appears in portuguese dictionaries but appears in documents in spanish related to music (?). In portuguese the term "moeda escritural" or "financial capital currency" refers to non-monetary mediums of exchange and various forms of financial deposit accounts, such as demand deposits, savings accounts, and certificates of deposit. They act as a store of value and are also a form of money.

Portuguese term (edited): ação escritural

Veja a definição de book-entry do Investor words e da Bovespa, respectivamente:

book-entry security - Security issued not as a certificate but simply as an entry in a bank account. Most Treasury securities are book-entry.


ação escritural - Ação cuja propriedade é caracterizada por extrato de conta de depósito do titular, em instituição financeira depositária que for designada.
Não emite certificado.