Feminine noun. Renta fija is a type of investment made up of all financial assets in which the issuer is obliged to make payments in an amount and in a previously established period of time.
Renta variable instead, is a type of investment formed by all those financial assets in which the profitability is uncertain. That is, the return is not guaranteed or the return of the invested capital or the return of the asset.
E.g.: El mercado de renta fija privada muestra también un alto grado de integración, y se ha progresado en la integración de los mercados de renta variable: The corporate bond market also shows a high degree of integration, and progress has been made in the integration of equity markets. dc

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Masculine noun. In Business Spanish a balance is an analysis of assets and liabilities to determine the economic status of a company or entity. E.g.: En los balances públicos, estos títulos se presentan por su naturaleza, deducidas las correspondientes coberturas constituidas: In the public balance sheets these securities are presented identified by their nature, net of the provisions for coverage.
We have the lexical phrase hacer balance, not necessarily used in a business context. E.g.: Éste parecería el momento oportuno para hacer balance: This would seem an opportune time to take stock.
By the way, balance means also balance. dc

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Singular feminine noun. In Business Spanish, rendición de cuentas is the obligation of a person to present certain reports regarding economic or financial movements. E.g.: La rendición de cuentas es, en síntesis, una relación entre los que ejercen y tienen más poder y los que menos poder tienen: Accountability is, in sum, a relationship between those who wield and have more power and those who have the least power.
The verb is rendir cuentas. E.g.: Subrayó que la obligación de rendir cuentas depende no solo de la oferta sino también de la demanda: He emphasized that accountability is not only about supply but also about demand.
The noun is el rendimiento de cuentas. Rendimiento also can be translated as ‘performance, return’ E.g.: Las inversiones de la compañía tuvieron un buen rendimiento: The company’s investments had a good return. dc

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Verb. In Legal Spanish, resolver means to terminate one of the parties a reciprocal obligation for breach of the other party. The lexical phrases are resolver un contrato or resolución de un contrato. E.g: Con el fin de impedir a un proveedor resolver un contrato porque un distribuidor o un reparador sigue prácticas que…: To prevent a supplier from terminating a contract because a distributor or a repairer engages in pro-competitive; La resolución del contrato podrá ser: unilateral, administrativa o amistosa y judicial: The termination of the agreement can be unilateral, administrative, consensual and judicial.
Resolver means also to resolve, to solve; and resolución resolution. dc

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Adjective. From the Latin paulātim, little by little, an this one form paucus, a little: That proceeds, works or occurs slowly. In Business Spanish we use this adjective and its adverb paulatinamente when we speak about market and economic trends. E.g.: También permiten un paulatino proceso de reestructuración, conservan la actividad agrícola en zonas frágiles y contribuyen al mantenimiento del paisaje cultural europeo: They allow also a smooth restructuring process, preserve agricultural activity in fragile zones and contribute to maintaining the European cultural landscape; Se partió del supuesto que dicha tasa disminuirá paulatinamente, situándose en 5,0% a partir del 2021: The rate was assumed to decrease gradually to 5.0% in 2021 and thereafter.
Paulus, little, is the name used by Saul, the apostle of the gentiles; San Pablo in Spanish.

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