Glossary

F

  • Financial leverage
    Relationship between Other Resources (debt) and Own Resources (shareholders' equity). Calculated by dividing Total Liabilities by Own Resources.
    Spanish: Apalancamiento financiero
  • Financial year
    Twelve-month period to which the annual operational and financial objectives established by a company refer, the results of which must be reflected in the annual accounts. The financial year of IBERDROLA, S.A. is the same as the calendar year.
    Spanish: Ejercicio social
  • Flexible dividend
    Compensation system whereby the shareholders of IBERDROLA, S.A. may receive bonus shares of the Company with favourable tax treatment, without limiting their ability to receive an amount in cash equal to the dividend payment.
    Spanish: Dividendo flexible
  • Fossil fuels
    Fossil fuels are crude oil, natural gas and coal deposits formed by the decomposition over millions of years of organic material (plants, trees, animals and bacteria). By burning fossil fuels, the carbon trapped inside is released and this can alter the natural carbon cycle and generate a greenhouse effect.
    Spanish: Combustibles fósiles
  • Free float
    Portion of the share capital that is in the hands of small investors and is therefore freely traded on the Stock Exchange.
    Spanish: Capital flotante
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