- Asociación Española de Normalización y Certificación (Spanish Association for Standardisation and Certification). An entity dedicated to standardisation and certification (S&C) in all industrial and service sectors.
- Reduction in the pH of ocean water over an extended period of time, caused primarily by uptake of carbon dioxide (CO2) from the atmosphere, but also by other chemical additions or subtractions from the ocean. Anthropogenic acidification of the ocean refers to the proportion of the reduction in pH caused by human activity.
- Activities Report of the Board of Directors and of the Committees thereof
- Document that IBERDROLA prepares to report on the organisation, composition, operation and evaluation of the Board of Directors and the committees thereof for each financial year.
Spanish: Memoria de actividades del Consejo de Administración y de sus comisiones
- Admission to trading
- Process whereby a company's shares are listed on one or more Stock Exchanges in order for purchase and sale transactions to be carried out on organised markets that are subject to government regulation and supervised by the National Securities Market Commission (CNMV), thus ensuring the highest levels of liquidity and transparency as well as better shareholder protection. IBERDROLA?s shares are admitted to trading on the Madrid, Barcelona, Bilbao and Valencia Stock Exchanges.
Spanish: Admisión a negociación
- Matters included in the call to meeting or in any supplement thereto for discussion and approval, if appropriate, at the general shareholders? meeting or at the meetings held by any other collective decision-making body.
Spanish: Orden del día
- Announcement of the call to meeting
- What is an Announcement of the call to meeting: Notice to the shareholders of the holding of the general shareholders? meeting, which, in the case of listed companies in Spain, must be published, duly in advance, in the Official Bulletin of the Commercial Registry or in one of the more widely circulated newspapers in Spain, on the website of the CNMV and on the corporate website, setting forth all such information as is required by law and, in any event, the place, date and time of the meeting as well as the agenda listing the matters to be dealt with. See "Official Bulletin of the Commercial Registry".
Spanish: Anuncio de convocatoria
- Annual Corporate Governance Report
- Report that must mandatorily be prepared pursuant to the Securities Market Act, the purpose of which is to explain the ownership and management structure, the operation of the corporate decision-making bodies, related-party transactions, the risk control system and the degree to which the good governance recommendations are followed by listed companies in Spain.
Spanish: Informe anual de gobierno corporativo
- Annual Director Remuneration Report
- Annual document that listed companies in Spain must annually submit to a consultative vote of the shareholders at the general shareholders' meeting, reporting on the application of the director remuneration policy approved by their shareholders.
Spanish: Informe anual sobre las remuneraciones de los consejeros
- Annual Financial Report
- Document that listed companies in Spain must submit to the National Securities Market Commission (CNMV), including the individual annual accounts and management reports as well as those consolidated with their subsidiaries, together with the respective auditors? reports and the directors? statements of responsibility.
Spanish: Informe financiero anual
- Annual General Meeting
- Meeting of the shareholders that must be held within the first six months of each financial year in order to approve the annual accounts, the proposed allocation of profits or losses and company management for the prior financial year.
Spanish: Junta general ordinaria
- Annual accounts
- Documents prepared by the board of directors of a company comprising its individual annual accounts (balance sheet, profit and loss account, statement of changes in shareholders' equity, statement of cash flows and notes) and the annual accounts consolidated with those of its subsidiaries (balance sheet, profit and loss account, statement of changes in shareholders' equity, statement of cash flows and notes), which must be submitted to the shareholders for approval at the annual general meeting.
Spanish: Cuentas anuales
- The envelope of gases surrounding the Earth, divided into five layers: the troposphere, which contains half of the Earth?s atmosphere, the stratosphere, the mesosphere, the thermosphere and the exosphere, the upper limit of the atmosphere. The dry atmosphere is made up almost entirely of nitrogen (78.1%) and oxygen (20.9%) and various trace gases like argon (0.93%), helium and radiatively active greenhouse gases (GHGs) like carbon dioxide (CO2) (0.035%) and ozone (O3). The atmosphere also contains highly variable amounts of water vapour (H2O), which is also a greenhouse gas (GHG), generally with a volume mixing ratio of 1%.
- Authorised capital
- Value of the share capital that the board of directors may increase with the prior authorisation of the shareholders at a General Shareholders' Meeting.
Spanish: Capital autorizado