- National Markets and Competition Commission (Comisión Nacional de los Mercados y la Competencia) (CNMC)
- Regulatory agency, independent of the government and subject to parliamentary control, created by Law 3/2013 of 4 June, which brings together the former National Competition Commission (Comisión Nacional de la Competencia) and the majority of the supervisory agencies within the industry (i.e. the National Energy Commission (Comisión Nacional de la Energía), the Telecommunications Market Commission (Comisión del Mercado de las Telecomunicaciones), the National Postal Industry Commission (Comisión Nacional del Sector Postal), the Spanish Audiovisual Media Council (Consejo Estatal de Medios Audiovisuales) and the Railway and Airport Regulation Committee (Comité de Regulación Ferroviaria y Aueroportuaria). Its duties include the promotion and protection of the proper operation of all markets in the interest of consumers and companies.
Spanish: Comisión Nacional de los Mercados y de la Competencia (CNMC)
- National Securities Market Commission (Comisión Nacional del Mercado de Valores) (CNMV)
- Government agency created in 1988 within the Ministry of Economy, charged with supervising and inspecting securities markets and the activities of the individuals and legal entities that come into contact with each other while dealing on such markets. The law assigns to the CNMV. the duty of ensuring transparency on the markets, the proper formation of prices, and the protection of investors.
Spanish: Comisión Nacional del Mercado de Valores (CNMV)
- Negotiable securities
- Financial instruments vesting the holder thereof with certain rights and a typical feature of which is that they can be transferred on the market. They are generally grouped into issues. Equities or variable-income negotiable securities are shares of stock, while fixed-income negotiable securities include debentures, bonds, and notes, among others. See "Share", "Note", "Debenture", and "Bond".
Spanish: Valores negociables
- Net earnings
- Profit after tax.
Spanish: Beneficio neto
- Nitrogen oxide (Nox)
- Nitrogen oxides are composed of nitrogen and oxygen, two elements that do not usually react with each other, but which may do so during high-temperature combustion, such as in a car engine. Such gases include nitric oxide (NO) and nitrogen dioxide (NO2), which contribute towards air pollution, and nitrous oxide (N2O), which is one of the main greenhouse gases; although its warming effect is not very high, its stays in the atmosphere for a long time so its impact is 298 times greater than CO2.
Spanish: Óxido de nitrógeno (Nox)
- Nominal value of a share
- Result of dividing the share capital of IBERDROLA, S.A. by the number of shares.
Spanish: Valor nominal de la acción
- Non-financial information
- Set of information regarding environmental and social issues, as well as issues relating to personnel, human rights and the fight against corruption and bribery, which companies considered to be public interest entities under the laws on auditing have had to include since 2018 in their management report or in a separate report, which must be submitted for the approval of the shareholders at the General Shareholders? Meeting. IBERDROLA includes the statement of non-financial information in its Consolidated Management Report, submits it for approval of the shareholders at the General Shareholders? Meeting as a specific item on the agenda, and publishes it separately as a Sustainability Report.
Spanish: Información no financiera
- Fixed-income security issued at a discount for a time period that is normally less than 760 days.
- Notes to the financial statements
- Section of the annual accounts in which the information contained in the balance sheet and in the profit and loss account is discussed and further developed. Among other matters, information is provided regarding distribution of profits, rules for the appraisal of assets, economic and financial activities and objectives pursued by the Company, plans to be developed, and accounting standards followed for presenting the other accounting documents.
- Nuclear energy
- That freed as a result of a nuclear reaction. It can be obtained by the process of nuclear fission (division of heavy atomic nuclei) or nuclear fusion (union of very light atomic nuclei).
Spanish: Energía nuclear