Category: Business Spanish Courses Online – Learning Resources

Masculine noun. In Business Spanish a bono is a fixed income security issued by a private company or by a public institution. E.g.: Sin consolidar en lo que se refiere a la participación en la emisión de bonos del Tesoro: Unbound for participation in issuance of treasury bonds.
We have different kind of bonos: bonos cupón cero (zero coupon bond), bonos a tasa de interés fija o flotante (floating or fixed rate bond), bonos amortizables durante la vida del mismo / al vencimiento (bullet), bonos convertibles (convertible bond), bonos con opción de recompra (callable bond), bonos con opción de reventa (putable bond).
In Spain, if bonos are issued for a term longer than five years, they are called obligaciones negociables.
By the way, bono also means voucher and James Bond should be translated Santiago Bono. dc

Feminine noun. From the Latin declaratio, action and effect of making something clear.
In Legal Spanish, a declaración is a formal statement made by a person with legal effects, especially if made by the parties, witnesses or experts in a process. E.g: La abogada leyó en voz alta las declaraciones de la testigo: The lawyer read out the witness’s depositions.
The verb is declarar, the adjective declarativo/a/s and the person (noun) el/la declarante. dc

Verb. From the Latin ad bonum, towars the good, to make good. In Business Spanish it means to to give an amount of money as payment for something. The noun, rarely used, is el abono; we prefer el pago or la cancelación. E.g.: Los productores y ganaderos deben abonar el saldo de los costes de fabricación y entrega: Producers and animal keepers will pay the balance of the manufacturing and delivery costs.
Abono also means fertilizer or compost and abonar to fertilize. It makes sense, as it’s all about making good. dc

Feminine noun. In Business Spanish, inversión refers to the action of spending an amount of money on something to make a profit. E.g.: La inversión privada ha aumentado y el desempleo ha disminuido: Private investment has risen and unemployment has declined.
The verb is invertir. E.g.: Se especializan en clientes con grandes cuentas (el saldo mínimo varía) que desean que su dinero se invierta y gestione a largo plazo: They specialize in clients with large accounts (the minimum balance varies) who want their money invested and managed for the long term. And the the person is el inversor, la inversora ; it is also accepted el/la inversionista.
By the way, inversión also means inversion and invertir invert. dc

Verb. In Legal Spanish dictar means give, issue, pronounce laws, rulings, precepts and classes. We use this verb especially for sentences, judgments and laws. E.g.: …el Tribunal Superior no juzgó necesaria ninguna de ambas opciones para dictar sentencia: …the High Court did not find either of these options necessary for it to give judgment. El Congreso Nacional no puede dictar leyes que restrinjan la libertad de imprenta o establezcan sobre ella jurisdicción federal: Congress is not entitled to enact laws that could restrict the freedom of the press or establish federal jurisdiction on such freedom.
Naturally, this verb also means to dictate. dc

Verb. From the medieval Latin admortizare, something like to slowly induce death to a debt. It is a word used in business and it means to recover or compensate the funds invested, and to redeem or extinguish the capital of a loan or other debt. E.g.: Este factor permite amortizar los costes de compra en un tiempo mínimo: As a result, the cost of acquisition pays for itself in a very short time.
The noun is la amortización and in a balance sheet it also means depreciation. dc