GLOSARIO DE TRMINOS COMUNMENTE UTILIZADOS 1

(ESPAOL INGLS)

ESPAOL INGLES
A A

Accin de tesorera Treasury stock

Accin ordinaria Common Stock
Accin preferente Preferential Stock
Accin privilegiada Privileged Stock
Accionista Shareholder
Aclaracin Clarification
Acreditante, acreedor Lender, creditor
Acreditado Borrower
Acreedor hipotecario Mortgagee
Acreedor prendario Pledgee
Acta Minutes
Activo Asset
Activo fijo Fixed asset
Activo circulante Current asset
Actos Prejudiciales Prejudicial Acts
Actualidades Legales Legal Up-dates
Activo circulante (liquido) Current Assets
Acumulacin de Juicios Accumulation of Proceedings
Acuse de Rebelda Writ announcing lapse of term
Acuse de Recibo Acknowledgement of Receipt
Acta de Asamblea Meeting Minutes
Administrador Unico Sole administrator
Aeronutica Aeronautics
Afianzadora Bonding Company
AFORE (Administradora de Fondos para el Retirement Fund Management Company
Retiro)
Afectacion de dominio domain burdens, domain charges
Aguinaldo Christmas bonus
ALTEX (Empresa Altamente Exportadora) High Volume Exporting Business
Amortizacin de Acciones y Emisin de Amortization of Shares and Issuance of
Acciones de Goce y de Trabajo Participation Shares and Labor Stock
Amortizacin de prdidas Amortization of Losses
Ampliacin de Demanda Amendment of Initial Writ of Demand / Claim
Apelacin Appeal
Apelacin adhesiva Adhesive Appeal
Apelacin contra resolucin intermedia Appeal vs. Intermediate Resolution
Apelacin contra sentencia interlocutoria Appeal vs. Interlocutory / Incidental Resolution
Apelacin contra sentencia definitiva Appeal vs. Definitive Resolution
Apoderado Attorney-in-fact
Apostilla Apostille
Arraigo Restraining Order prohibiting abandonment of
jurisdiction
Arrendadora Financiera Leasing Company
Arrendamiento Lease

1
Ultima actualizacin: 1 de junio de 2005
Actualiz: APC
 2

Arrendamiento principal, subarrendamiento Head lease, sublease

Arrendamiento puro Operating lease
Arrendamiento financiero Finance lease
Arrendador Lessor
Arrendatario Lessee
Artculos Transitorios Transitory Articles
Asamblea de Socios Partners Meeting
Asamblea General Anual Ordinaria de General Annual Ordinary Shareholders
Accionistas Meeting
Asamblea General Extraordinaria de General Extraordinary Shareholders Meeting
Accionistas
Aseguradora Insurance Company
Asientos en Libro de Registro de Accionistas Transcripts in Shareholders Registry Book
Asientos en Libro Especial de Socios (S. de Transcripts in Special Partners Book (S. de
R.L.) R.L.)
Asientos en Libro de Variaciones de Capital Transcripts in Capital Variations Book
Asociacin Civil Civil Association
Avalo valuador Appraisal appraiser
Valuation valuator
appraisal avaluo
Avisos a Accionistas sobre Pago de Dividendos Notices to Shareholders on Payment of
Dividends
Avisos a Accionistas sobre Canje de Acciones Notices to Shareholders on Exchange of
Shares
Aviso de Escisin Spin-off Notice
Aviso de Fusin Merger Notice
Aviso de Transformacin Transformation Notice

B B

Balance general Balance sheet

Bonos de Prenda Pledge Certificates
Bienes Muebles Movables
Bienes inmuebles inamovables

C C

Capital contable Net worth

Capital de trabajo Working capital
Capital Mnimo Fijo Minimum Fixed Capital
Capital pagado Paid-in capital
Capital social Corporate capital o (contablemente-
Stockholders equity)
Capital variable Variable Capital
Capitalizacin de Pasivos Debt Capitalization
Carga de la Prueba Burden of Proof
Cartas a Auditores Letters to Auditors
Carta de Contratacin Engagement Letter
Carta de Crdito Letter of Credit
Carta de Instrucciones Instructions Letter
Carta de Intencin o Memorndum de Letter of Intent or Memorandum of
Entendimiento Understanding
Carta Poder Proxy Letter
Carta Renuncia Resignation Letter

Carta rogatoria
Causa superveniente
Cdula de Operacin Anual
Certificados de Depsito
Certificados de Partes Sociales
Certificados de Participacin
CFC (Comisin Federal de Competencia)
CFE (Comisin Federal de Electricidad)
CID (Comisin Intersecretarial de
Desincorporacin)
Circular
Clusula de Arbitraje
clave predial
CNA (Comisin Nacional del Agua)
CNBV (Comisin Nacional Bancaria y de
Valores)
CNIE (Comisin Nacional de Inversiones
Extranjeras)
CNSF (Comisin Nacional de Seguros y
Fianzas)
Cobranzas
Cdigo Civil Federal
Cdigo de Comercio
Cdigo Federal de Procedimientos Civiles
Cdigo Federal de Procedimientos Penales
Cdigo Penal
Comercio Exterior
Comisario
Comisin Intersecretarial
Competencia Econmica
Compromiso Arbitral
CONSAR (Comisin Nacional del Sistema de
Ahorro para el Retiro)
Consejo de Administracin
Consejo de Gerentes (S. de R.L.)
Consolidacin de Acciones (Split inverso)
Constitucin Poltica de los Estados Unidos
Mexicanos
Contestacin de Consignacin Inicial
Contestacin de Consignacin Mensual
Contralor
Contrato Colectivo de Trabajo
Contrato de Asistencia Tcnica
Contrato de Asociacin en Participacin
Contrato de Arrendamiento
Contrato de Arrendamiento Financiero
Contrato de Caucin Burstil
Contrato de Cesin de Acciones
Contrato de Cesin de Derechos al Cobro
Contrato de Cesin de Derechos y
Obligaciones
Contrato de Cesin de Deuda
3
Rogatory letter
Subsequent cause /Supervenient cause
Annual Certificate of Operations
Certificates of Deposit
Certificates of Partnership Interests
Certificates of Participation
Federal Competition Commission / Antitrust
Commission
Federal Electricity Commission
Inter-Secretariat Privatization Commission
Circular
Arbitration Clause
cadastral code
National Water Commission
National Banking and Securities Commission
National Foreign Investment Commission
National Commission on Insurance and
Bonding
Fee Statements
Federal Civil Code
Commerce Code
Federal Code on Civil Procedures
Federal Code on Criminal Procedures
Criminal Code
Foreign Trade
Statutory Inspector
Intergovernmental Commission
Economic Competition
Arbitration Compromise
National Savings and Retirement System
Commission
Board of Directors
Board of Managers
Consolidation of Shares
Political Constitution of the United Mexican
States
Response of Initial Consignation
Response of Monthly Consignation
Comptroller
Collective Bargaining Agreement
Technical Assistance Agreement
Profit Sharing Agreement (Joint venture)
Lease Agreement
Financial Lease Agreement
Securities Pledge (Caucin Burstil)
Agreement
Shares Assignment Agreement
Collection Rights Assignment Agreement
Rights and Obligations Assignment
Agreement
Debt Assignment Agreement

Contrato de Coinversin
Contrato de Colocacin
Contrato de Comisin Mercantil
Contrato de Comodato
Contrato de Compraventa
Contrato de Compraventa de Acciones
Contrato de Compraventa de Activos
Contrato de Compraventa de Inmuebles
Contrato de Compraventa de Maquinaria y
Equipo
Contrato de Consignacin
Contrato de Crdito
Contrato de Custodia de Valores
Contrato de Depsito
Contrato de Depsito Bancario y Comisin
Mercantil
Contrato de Distribucin
Contrato de Distribucin de Acciones
(Operadora-Fondos de Inversin)
Contrato de Donacin
Contrato de Exclusividad
Contrato de Fabricacin, Compraventa y
Suministro
Contrato de Factoraje
Contrato de Fianza (Garanta Personal)
Contrato de Fideicomiso de Administracin
sobre Acciones
Contrato de Fideicomiso de Administracin
sobre Inmuebles
Contrato de Fideicomiso de Administracin
sobre Inmuebles en Zona Restringida
Contrato de Fideicomiso de Administracin y
Garanta sobre Acciones
Contrato de Fideicomiso de Administracin y
Garanta sobre Derechos al Cobro
Contrato de Fideicomiso de Control de
Acciones
Contrato de Fideicomiso de Garanta sobre
Acciones
Contrato de Fideicomiso de Garanta sobre
Inmuebles
Contratos de Fideicomiso de Garanta sobre
Inmuebles en Zona Restringida
Contrato de Fideicomiso Traslativo de Dominio
sobre Acciones
Contrato de Fideicomiso Traslativo de Dominio
sobre Inmuebles
Contratos de Fideicomiso Traslativo de
Dominio sobre Inmuebles en Zona Restringida
Contrato de Fideicomiso (Sucesiones)
Contrato de Futuros
Contrato de Hipoteca
Contrato de Licencia
Contrato de Mandato
4
Joint-Venture Agreement
Placement Agreement
Commission Agency Agreement
Bailment Agreement
Purchase and sale Agreement
Stock Purchase Agreement
Asset Purchase Agreement
Real Estate Sale Agreement
Machinery and Equipment Sale Agreement
Consignment Agreement
Credit Agreement
Securities Custody Agreement
Deposit Agreement
Banking Deposit and Commission Agency
Agreement
Distribution Agreement
Shares Distribution Agreement (Operating
Company - Mutual Funds)
Donation Agreement
Exclusivity Agreement
Manufacturing, Sale and Supply Agreement
Factoring Agreement
Surety Agreement
Administration Trust Agreement Shares
Administration Trust Agreement Real Estate
Administration Trust Agreement Real Estate
in Restricted Zone
Administration and Guaranty Trust Agreement
Shares
Administration and Guaranty Trust Agreement
Collection Rights
Shares Control Trust Agreement
Guaranty Trust Agreement Shares
Guaranty Trust Agreement Real Estate
Guaranty Trust Agreement Real Estate in
Restricted Zone
Transfer of Title Trust Agreement Stock
Transfer of Title Trust Agreement Real
Estate
Transfer of Title Trust Agreement Real
Estate in Restricted Zone
Trust Agreement (Estate)
Futures Agreement
Mortgage Agreement
License Agreement
Mandate Agreement / Power of attorney

Contrato de Mandato Bancario
Contrato de Mantenimiento
Contrato de Maquila
Contrato de Mediacin
Contrato de Mutuo
Contrato de Obra
Contrato de Obra Llave en Mano
Contrato de Opcin Compra y Venta
Contrato de Opcin sobre Acciones
Contrato de Opcin sobre Inmuebles
Contrato de Permuta
Contrato de Prenda con transmisin de
posesin
Contrato de Prenda sin transmisin de
posesin
Contrato de Prestacin de Servicios
Contrato de Promesa
Contrato de Reporto
Contrato de Subordinacin
Contrato de Subrogacin
Contrato de Suministro
Contrato de transaccin
Contrato individual de trabajo
Controladora
Controladora de Grupos Financieros
Controversia Arrendamiento Inmobiliario
Controversia Familiar
Convenio de Alianza
Convenio de Confidencialidad Unilateral
Convenio de Confidencialidad Bilateral
Convenio de Escisin
Convenio de Finiquito
Convenio de Fusin
Convenio de No Competencia
Convenio de Reconocimiento de Adeudo
Convenio de Reconocimiento de Adeudo con
Garanta Hipotecaria
Convenio de Reconocimiento de Adeudo con
Garanta Hipotecaria y Prendaria
Convenio de Reconocimiento de Adeudo con
Hipoteca Industrial
Convenio de Terminacin
Convenio entre Accionistas
Convenio Modificatorio
Conversin de Acciones
Convocatoria a Asamblea de Accionistas
Convocatoria a Sesin del Consejo de
Administracin
CPIA (Comisin Promotora de Inversiones
Ambientales)
CRE (Comisin Reguladora de Energa)
Crdito a plazo
Crdito revolvente
5
Banking Mandate Agreement
Maintenance Agreement
In-bond / Manufacturing Agreement
Mediation Agreement
Loan Agreement
Construction Agreement
Turnkey Agreement
Option Agreement Put and Call
Option Agreement Shares
Option Agreement Real Estate
Exchange Agreement
Pledge Agreement (with transfer of
possession)
Pledge Agreement (without transfer of
possession)
Services Agreement
Promise Agreement
Securities Repurchase Agreement
Subordination Agreement
Subrogation Agreement
Supply Agreement
Settlement agreement
Individual employment agreement
Holding company
Financial Group Holding Company
Real Estate Lease Controversy
Familiar Controversy
Alliance Agreement
Confidentiality Agreement (Unilateral)
Confidentiality Agreement (Bilateral)
Spin-off Agreement
Settlement Release Agreement
Merger Agreement
Non-Compete Agreement
Debt Acknowledgement Agreement
Debt Acknowledgement Agreement with
Mortgage
Debt Acknowledgement Agreement with
Mortgage and Pledge
Debt Acknowledgement Agreement with
Industrial Mortgage
Termination Agreement
Shareholders Agreement
Amendment Agreement
Conversion of Shares
Call to Shareholders Meeting
Call to Board of Directors Meeting
Commission Promoting Environmental
Investment
Energy Regulatory Commission
Term loan
Revolving loan
 6

Crdito sindicado Syndicated loan

Cuentas por cobrar Accounts receivable (o receivables)
Cuentas por pagar Accounts payable

D D

Demanda Claim
Demanda de Concurso Mercantil Bankruptcy Claim
Depositante Depositor
Depositario Depository
Depsito Deposit
Derecho al cobro Collection right
Derecho de Preferencia Preemptive Right
Derecho del Tanto Right of First Refusal
Derivados Derivatives
Desahogo Vista Cumplimiento Submit, File, Reply, File, Respond,
Performance Notice
Desahogo Vista Incumplimiento Submit, File, Reply, File, Respond, Default
Notice
Desahogo Vista Informe Justificado Submit, File, Reply, File, Respond, Statement
of Responsible Authority
Deudor Debtor
Deudor hipotecario Mortgagor
Deudor prendario Pledgor
Diario Oficial de la Federacin Official Gazette of the Federation
Director General Chief Executive Officer (CEO)
Director de Finanzas Chief Financial Officer (CFO)
Direccin de Catastro Cadastral Direction
Disolucin anticipada de la Sociedad Anticipated Dissolution of the Company
Dividendos a Plazo Dividends payable in installments
Divisin de Acciones (Split) Split of Shares
Dplica Rejoinder, Defendants answer to plaintiffs
reply

E E

ECEX (Empresas de Comercio Exterior) Foreign Trade Companies

Ejecucin
Ejercicio social
Embargo
Embargo, Ampliacin de
Embargo, Diligencia de
Emisin de Acciones Privilegiadas
Emisin de Obligaciones
Escisin
Escrito Alegaciones
Escrito Exhibicin Demanda
Escrito Inicial
Escrito de Interposicin
Escrito Objecin a la Lista Definitiva
Escrito Objecin a la Lista Provisional
Escrito Objecin de Documentos
Escritos, Trmites y Solicitudes
Escrutador
Enforcement
Fiscal year
Attachment
Expansion of Attachment
Attachment Proceedings
Issuance of Privileged Stock
Issuance of Debentures
Spin-off
Allegations / Conclusions Writ
Complaint Exhibition
Initial Writ Claim
Filing Writ
Objection Writ to the Definitive List
Objection Writ to the Provisional List
Objection Writ of Documents
Writs, Procedures and Requests
Examiner
 7

Estado de posicin financiera Financial position statement

Estado de resultados
Estados financieros auditados
consolidados no consolidados
Estatutos Sociales
Excepciones Supervenientes
Exhibicin de Consignacin Mensual
Exhibicin Garanta Suspensin
Income statement (statement of earnings)
Financial statements (o financials) audited
consolidated unconsolidated
Corporate by-laws
Subsequent Exceptions
Exhibition of Monthly Consignation
Exhibition of Suspension Guaranty

F F

Factura Invoice Bill of Sale

Falta de Personalidad Lack of representation or mandate
Fideicomisario Beneficiary
Fideicomiso Trust
Fideicomitente Settlor
Fiduciario Trustee
Filial Affiliate
finiquito release
FM-2 Mexican form of inmigrant visa
FM-3 Mexican form of visitors visa
FMN Mexican form of NAFTA business visa
FM-T Mexican form of tourist visa
FMVC Mexican form of general business visa
FOBAPROA (Fondo Bancario de Proteccin al Banking Fund for Protection of Savings
Ahorro)
Formato de Solicitud de Crdito Form of Credit Request
Formato para Inscripcin de Sociedades en Format to Register Companies in the RNIE
Seccin 2. RNIE 2nd Section
Formato de Aviso de Cambio de Informacin Form of Notice of Change of Previously
Previamente Proporcionada (RNIE) Provided Information (RNIE)
Formato de Avisos de Concentracin (Art. 21 Form of concentration notification (antitrust)
LFCE) (Art. 21 LFCE)
Formato de Cancelacin de Inscripcin de Form for cancellation of registration of
Sociedades en Seccin 2. RNIE Companies in the RNIE 2nd Section
Formato de notificacin de concentracin - (Art. Form of concentration notification (antitrust)
20 LFCE) (Art. 20 LFCE)
Formularios de Representacin (empresa Forms of Representation
pblica) (public company)
Franquicia Franchise
Franquiciante Franchisor
Franquiciatario Franchisee
Fuerza mayor Force majeure
Fusin Merger
Fusiones y Adquisiciones Mergers and Acquisitions

G G

Gastos y Costas Costs and Expenses (procedure) Legal Fees

and Costs
GATT General Agreement on Tariffs and Trade
Gravamen Lien, encumbrance
gravar encumber
H H
 8

Hipoteca, ejecucin de, Mortgage, foreclosure

Hipoteca industrial Industrial mortgage

I I

IEPS (Impuesto Especial sobre Productos y Special Tax on Products and Services
Servicios)
IMPI (Instituto Mexicano de Propiedad Mexican Institute of Industrial Property
Industrial)
Impuesto diferido Sobre la Renta Tax deferred tax income tax accrued
acumulado(s) taxes
IMSS (Instituto Mexicano del Seguro Social) Mexican Social Security Institute
Incidentes Incidents
Incompetencia Lack of Jursidiction / Venue
Indemnizacin Indemnification
Indemnizacin laboral Severance
Industria Elctrica Electric Industry
INE (Instituto Nacional de Ecologa) National Ecology Institute
INEGI (Instituto Nacional de Estadstica, National Institute of Statistics, Geography and
Geografa e Informtica) Data
INFONAVIT (Instituto del Fondo Nacional para National Workers Housing Fund Institute
la Vivienda de los Trabajadores)
Ingreso Income
Ingreso gravable Taxable income
INM (Instituto Nacional de Migracin) National Immigration Institute
Institucin de Banca Mltiple Commercial Bank
Institucin financiera del exterior Foreign financial institution
Intereses moratorios Late interest
Intereses ordinarios Ordinary interest
Interventor Receiver
IVA (Impuesto al Valor Agregado) VAT (Value Added Tax)

J J

Jornada de trabajo Work shift

Juicio Amparo Directo Direct Amparo Proceeding (Constitutional)
Juicio Amparo Indirecto Indirect Amparo Proceeding (Constitutional)
Juicio Arbitral Arbitration Proceeding
Juicio Ejecutivo Summary Proceeding
Juicio Especial Hipotecario Escrito Inicial Special Mortgage Proceeding
Juicio Ordinario Civil Civil Ordinary Proceeding
Juicio Ordinario Mercantil Mercantile Ordinary Proceeding

K K

L L

Letra de Cambio Bill of Exchange

Ley Law (statute)
Ley Aduanera Customs Law
Ley de Aeropuertos Airports Law
Ley de Amparo Amparo (Constitutional) Proceeding Law
Ley de Aviacin Civil Civil Aviation Law

Ley de Comercio Exterior
Ley de Concursos Mercantiles
Ley de la Propiedad Industrial
Ley de Presupuesto, Contabilidad y Gasto
Pblico Federal
Ley de Proteccin al Ahorro Bancario
Ley de Proteccin y Defensa al Usuario de
Servicios Financieros
Ley de Sociedades de Inversin
Ley del Servicio Pblico de Energa Elctrica
Ley Federal de Instituciones de Fianzas
Ley Federal de las Instituciones Paraestatales
Ley Federal de Procedimiento Administrativo
Ley Federal de Proteccin al Consumidor
Ley Federal de Responsabilidades de los
Servidores Pblicos
Ley Federal de Telecomunicaciones
Ley Federal del Derecho de Autor
Ley Federal del Procedimiento Administrativo
Ley Federal del Trabajo
Ley General de Bienes Nacionales
Ley General de Deuda Pblica
Ley General de Organizaciones y Actividades
Auxiliares del Crdito
Ley General del Equilibrio Ecolgico y la
Proteccin al Ambiente
Ley para Regular las Agrupaciones Financieras
Ley Reglamentaria del Servicio Pblico
Ferroviario
LFCE (Ley Federal de Competencia
Econmica)
LGSM (Ley General de Sociedades
Mercantiles)
LGTOC (Ley General de Ttulos y Operaciones
de Crdito)
Liberacin de Responsabilidad a
Administradores
LIC (Ley de Instituciones de Crdito)
Licencia
Licencia Ambiental Unica
Licenciante
Licenciatario
Licitacin licitacin pblica bases de Bid procedure public bid bid rules- bid
licitacin licitante
LIE (Ley de Inversiones Extranjeras)
Lista de Auditora Legal
Liquidacin
Liquidacin de Sentencia
Libre de gravmenes
LMV (Ley del Mercado de Valores)
LOAPF (Ley Orgnica de la Administracin
Pblica Federal)
Lista de asistencia
9
Foreign Trade Law
Bankruptcy Law
Industrial Property Law
Law of Public Budget, Accounting and Federal
Expense
Law of Banking Savings Protection
Law of Protection and Defense of Financial
Services User
Mutual Funds Law
Law of Public Service of Electric Energy
Federal Law of Bonding Institutions
Federal Law of Government-owned
Companies
Federal Law of Administrative Procedure
Federal Law of Consumers Protection
Federal Law of Responsibilities of Public
Officials
Federal Law of Telecommunications
Federal Copyrights Law
Federal Administrative Proceeding Law
Federal Labor Law
National General Law
Public Debt General Law
General Law of Credit Auxiliary Organizations
and Activities
General Law of Ecological Balance and
Environmental Protection
Law to Regulate Financial Groups
Regulatory Law of the Railroad Public Service
Federal Law of Economic Competition
General Law of Business Corporations
General Law of Negotiable Instruments and
Credit Transactions
Release of Liability to Directors
Credit Institutions Law
License
Comprehensive Environmental License
Licensor
Licensee
participant
Foreign Investements Law
Due Diligence Cecklist
Liquidation wind up
Liquidation of Final Resolution
free of tax encumbrances
Securities Market Law
Organic Law of the Federal Public
Administration
Attendance List
 10

M M

Mano de obra Workmanship

Materia prima Raw material
Maquiladora In-bond company
Medidas Cautelares Provisional Remedies
Medidas Preventivas Preventive Measures
Medidas Provisionales Temporary Measures
Medios Preparatorios a Juicios en General Preparatory Acts to Proceedings in General
Medios Preparatorios a Juicio Ejecutivo Preparatory Acts to the Summary Mercantile
Mercantil Proceeding
Moneda Currency

N N

Negocio en marcha Ongoing business

NOM (Norma Oficial Mexicana) Official Mexican Standard
Nulidad de Actuaciones Nullity of Acts
Nulidad de Notificacin Nullity of Notification

O O

Objecin de Documentos Objection of Documents

Objeto Social
Obligaciones (Tt. de crdito)
Oficina de representacin
Oficio
Ofrecimiento pruebas y alegatos tercero
perjudicado
Ofrecimiento pruebas y alegatos tercero
perjudicado incidente suspensin
Ofrecimiento Pruebas Supervenientes
Otorgamiento y revocacin de poderes
Corporate Purpose
Debentures
Representative office
Official Communication (Oficio)
Offering of evidences and third affected
partys allegations / conclusions
Offering of evidences and affected partys
allegations / conclusions suspension incident
Offering of Subsequent Evidences
Granting and revocation of powers of attorney

P P

Pagar Promissory Note

Pago a plazo pagos vencidos pagos
anticipados
Parte social (S de RL)
Pasivo
Pasivo circulante
Pasivo contingente
Pasivo a largo plazo
Patentes y Marcas
Patrn (laboral)
Participacin de los accioistas
Pliego de Posiciones
Prdida Mxima Probable
Pericial Aceptacin y Protesta
Pericial Desahogo pertinencia prueba /
nombramiento / ampliacin
Pericial Objecin dictmenes
Payment in installments in arrears in
advance
Partnership interest
Liability
Current liability
Contingent liability
Long term liability
Patents and Trademarks
Employer
Stockholders equity
Questionnaire of Positions
Probable Maximum Loss
Experts Evidence - Acceptance and Protest
Experts Evidence Formal admission/
designation / appointment / amplification
Experts Evidence Objection of Reports
 11

Personal (laboral), sindicalizado Personnel, unionized personnel

Persona fsica Individual
Persona Moral Entity
PITEX (Programas de Importacin Temporal Temporary Import Programs to Manufacture
para Producir Artculos de Exportacin) Export Goods
Poder de obtencin / cancelacin de registro Powers to register / de-register aircraft
de aeronaves
Poder especial para agente de servicio de Special Power of attorney for process agent
proceso
Poder especial para trmites de comercio Special power of attorney for foreign trade
exterior y manifestacin de valor en aduana procedures and declaration of value in
customs
Poder para actos de administracin Power of Attorney for Acts of Administration
Poder para actos de dominio Power of Attorney for Acts of Domain
Poder para Pleitos y Cobranzas Power of Attorney for Lawsuits and
Collections
poder para emitir y suscribir ttulos de crdito y power of attorney to issue and subscribe
para girar con cargo a las cuentas bancarias credit instruments and to draw against the
de la sociedad. company accounts.
Plizas de Propiedad Property Policies
Preliminares de Consignacin Consignation Preliminaries
Prenda Pledge
Prima (sobre acciones) Premium
Prima de antigedad Seniority premium
Prima vacacional Vacation premium
Primas Emitidas GWP
Principios de contabilidad generalmente Generally accepted accounting principles
aceptados (GAAP)
Privatizaciones Privatizations
Proceso Civil Civil Proceeding
Proceso Concursal Bankruptcy Proceeding
Proceso Mercantil Mercantile Proceeding
Proceso de Desincorporacin Privatization Process
PROFEPA (Procuradura Federal de Office of the Federal Attorney for
Proteccin al Ambiente) Environmental Protection
Programa Voluntario de Gestin Ambiental Voluntary Program of Environmental
Management
Prrroga de duracin de la Sociedad Extension of the Companys duration
Proveedor Supplier
Providencias Precautorias Preventive Measures
Punto de equilibrio Breakeven point
poder Authority

Q Q

Queja Complaint
Queja por Exceso o Defecto en el Complaint for Excess or Defects in the
Cumplimiento Compliance
Queja por Exceso o Defecto en la Ejecucin Complaint for Excess or Defects in the
Execution
Queja en Relacin a la Suspensin Complaint Relating to the Suspension
Quejoso Constitutional Claimant

R R
 12

Reclamacin Claim
Recompra de Acciones Shares Repurchase
Reconvencin Counterclaim
Recursos Procedural remedies
Reglamento Regulations
Reglas de Auditora Legal Due Diligence Rules
Regularizacin del Procedimiento Regularization of the Procedure
Rentabilidad Profitability
Renuncia (laboral) Resignation
Renuncia (de derechos) Waiver
Reparto de utilidades (laboral) Profit sharing
Reporte de Auditora Legal Due Diligence Report
Reposicin de Autos Reposition of Judicial File
Representante Representative
Reservas para riesgos no ocurridos y no IBNR
reportados
Resoluciones Unnimes de Accionistas Unanimous Resolutions of Shareholders
Resoluciones Unnimes de Consejo de Unanimous Resolutions of Board of Directors
Administracin
Resoluciones Unnimes de Consejo de Unanimous Resolutions of Board of Managers
Gerentes (S. de R.L.) (S. de R.L.)
Resoluciones Unnimes de Socios (S. de R.L.) Unanimous Resolutions of Partners (S. de
R.L.)
Retorno de Capital Return on Equity (ROE)
Revisin Review
RFC (Registro Federal de Contribuyentes) Federal Taxpayers Registry
RNIE (Registro Nacional de Inversiones National Foreign Investment Registry (RNIE)
Extranjeras)
RPC (Registro Pblico de Comercio) Public Registry of Commerce
RPP (Registro Pblico de la Propiedad) Public Registry of Assets
Registro de partes sociales Registry of corporate parts

S S

Salario Mnimo General Diario Vigente General Minimum Daily Wage

SCT (Secretara de Comunicaciones y Ministry of Communications and
Transportes) Transportation
SE (Secretara de Energa) Ministry of Energy
Secuestro de bienes Attachment of Assets
Secreto bancario Banking secrecy
SEGOB (Secretara de Gobernacin) Ministry of the Interior
SHCP (Secretara de Hacienda y Crdito Ministry of Finance and Public Credit
Pblico)
Sindicato Union
Sociedad Company
Sociedad Annima (de Capital Variable) Stock Corporation (with variable capital)
Sociedad de Responsabilidad Limitada Limited Liability Company
Sociedad Civil Civil Company
Sociedad Cooperativa Sociedad Cooperativa
Sociedad en Comandita por Acciones Sociedad en Comandita por Acciones
Sociedad en Nombre Colectivo Sociedad en Nombre Colectivo
Sociedad Financiera de Objeto Limitado Non-bank bank - Special Purpose Financial
Company
 13

Solicitud de Aclaracin de Sentencia Request of Final Resolutions Clarification

Solicitud de Declaracin Caducidad Declaration of Lapses Request
Solicitud de Embargo Attachment Request
Solicitud de Exhorto o Carta Rogatoria Exhortation or Rogatory Letter
Solicitud de Reconocimiento de Crdito de Creditors Acknowledgement Request
Acreedores
Solicitud de Remate (Procedimiento) Judicial Sale Request
SRE (Secretara de Relaciones Exteriores) Ministry of Foreign Affairs
Subsidiaria Subsidiary
Subscripcin de Plizas de Seguros Underwriting
Sucesorio Estate
Sucursal Branch

T T

Tachas Impeachment /Objections to witness credibility

Term Sheets Term Sheets
Testamento Will

Ttulo de Acciones Stock Certificate

Transformacin de la Sociedad Transformation of the Company

U U

Utilidad Profit (earning)

Utilidad retenida Retained earning

V V

Venta Conjunta Tag Along

Va de Apremio Enforcement proceeding

W W

X X

Y Y

Z Z

Objeto de la compaa- The corporate purpose

Orden del dia- Agenda

Reconoce o conoce- Acknwoledged

La mencionada- Forgoing

De acuardo a- Pursuant

Hasta la fecha- As of this date

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Revocacin y otorgamiento- Revocation and granting

En su propio derecho on his own behalf

Celebrar un contrato- get into a contract

Se hace constar- is attested

1 punto, 2 punto- tem

Das hbiles- business days

Segunda o ulterior convocatoria- second or subsecuent call

Obligatoria -binding

Para su constitucion- incorporation

Consejeros independientes- independent directors

Con efectos a partir de effevtive as of