Leyenda Reporte Anual CUE:

English translation: Mandated note in annual reports pursuant to the Single Directive for Issuers ["CUE"]

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Spanish term or phrase:	Leyenda Reporte Anual CUE:
English translation:	Mandated note in annual reports pursuant to the Single Directive for Issuers ["CUE"]
Entered by:	Robert Carter

03:55 Mar 20, 2019

Spanish to English translations [PRO]
Bus/Financial - Finance (general) / Annual Report

Spanish term or phrase: Leyenda Reporte Anual CUE:

This is the title of a subsection of the Annual Report for a company, followed by a short explanation (Reporte anual que se presenta de acuerdo con las disposiciones de carácter general aplicables a las emisoras de valores y a otros participantes del
mercado)

The previous section also has the same format: Leyenda articulo 86 de la ley de mercado de valores, followed by another short description/explanation. I am looking for a translation of "Leyenda". I understand it to be something like 'wording' or 'description'.

I am also looking for the abbreviation CUE that comes after Reporte Anual. If you google "Leyenda Reporte Anual CUE', there are a lot of examples and it seems to be a very common clause in an annual report with the same standard wording in all of them.

Thanks for your help. To be clear, I am looking for a suitable translation for "Leyenda" and also the meaning of "CUE" in this context.

Many thanks!

HannahBreckner KudoZ activity Questions: 43 (1 open) (4 without valid answers) (1 closed without grading) Answers: 12 United Kingdom
Local time: 07:59

Mandated caption in annual reports pursuant to the Single Directive for Issuers ["CUE"]

Explanation:
"CUE" means "Circular Única de Emisores".
It's a little hard to find because the document it refers to is not even titled CUE; it's titled "DISPOSICIONES DE CARÁCTER GENERAL APLICABLES A LAS EMISORAS DE VALORES Y A OTROS PARTICIPANTES DEL MERCADO DE VALORES" and it's available here:
https://www.cnbv.gob.mx/Normatividad/Disposiciones de caráct...

The "leyenda" I believe it refers to is mentioned here (Art. 33, I, 3., paragraphs 2 and 3):

Los estados financieros anuales a que se refiere el presente numeral, deberán estar acompañados de una constancia suscrita por el director general y los titulares de las áreas de finanzas y jurídica, o sus equivalentes, de la emisora, en sus respectivas competencias, donde se identifique el periodo al que corresponde la información financiera, al calce de la leyenda siguiente:
(32)
"Los suscritos manifestamos nuestras respectivas funciones, preparamos la información relativa a la emisora contenida en los estados financieros anuales, la cual, a nuestro leal saber y entender, refleja razonablemente su situación. Asimismo, manifestamos que no tenemos conocimiento de información relevante que haya sido omitida o falseada en estos estados financieros o que los mismos contengan información que pudiera inducir a error a los inversonistas

Obviously feel free to tidy up my trans-plaining as you see fit :-)

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Note added at 39 mins (2019-03-20 04:35:01 GMT)
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Glad to help, Hannah. I don't know; actually, it might be clearer to use 'statement' or perhaps 'disclosure' instead of 'caption'. What do you think?

Selected response from:

Robert Carter
Mexico
Local time: 00:59

Grading comment

4 KudoZ points were awarded for this answer

Summary of answers provided

3 +3

Mandated caption in annual reports pursuant to the Single Directive for Issuers ["CUE"]

Robert Carter

Summary of reference entries provided

Some further references

Charles Davis

Answers

20 mins confidence:

peer agreement (net): +3

Mandated caption in annual reports pursuant to the Single Directive for Issuers ["CUE"]

Robert Carter
Mexico
Local time: 00:59
Works in field
Native speaker of:

English
PRO pts in category: 288

Notes to answerer

Asker: Thank you, that's really helpful. So, would you translate "Leyenda" here as 'caption' or 'clause'?

Reference comments

5 hrs peer agreement (net): +1

Reference: Some further references

Reference information:
Meaning of CUE:

"On August 11, 2017 an amendment to the General Rules applicable to Issuers of Securities and other Participants in the Securities Market (also known as the Circular Única de Emisoras or "CUE"), was publiched in the Federal Official Gazette (the "CUE Amendment), which entered into effect the day after its publication."
https://www.creel.mx/wp-content/uploads/2017/08/CLIENT-ALERT...

"Comisión Nacional de Bancos y de Valores (CNBV)
Instructivo para la elaboración del reporte anual
[...]
II.INFORMACIÓN REQUERIDA EN EL REPORTE ANUAL
[...]
- La leyenda a que hace referencia el penúltimo párrafo del artículo 86 de la Ley del Mercado de Valores.
- La leyenda "Reporte anual que se presenta de acuerdo con las disposiciones de carácter general aplicables a las emisoras de valores y a otros participantes del mercado" y qué periodo se está presentando (ej.: año terminado el 31 de diciembre de 2002)."
https://www.cnbv.gob.mx/Anexos/Anexo N CUE.pdf

Here is the penultimate paragraph of Article 86 of the Ley del Mercado de Valores, referred to in the previous reference:

"Las emisoras que obtengan la inscripción en el Registro de sus valores, deberán incorporar de manera notoria en el prospecto de colocación, suplemento o folleto informativo, una leyenda en la que expresamente indiquen que la referida inscripción no implica certificación sobre la bondad de los valores, solvencia de la emisora o sobre la exactitud o veracidad de la información contenida en el prospecto, ni convalida los actos que, en su caso, hubieren sido realizados en contravención de las leyes."
https://www.cnbv.gob.mx/Normatividad/Ley del Mercado de Valo...

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Note added at 11 hrs (2019-03-20 14:56:19 GMT)
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Examples of "leyenda", a tricky word, from previous questions:

leyenda de proteccion
English translation: safety/warning labels
https://www.proz.com/kudoz/spanish-to-english/medical/357326...

leyenda fiscal
tax wording or information
https://www.proz.com/kudoz/spanish-to-english/law-taxation-c...

leyenda declaratoria
https://www.proz.com/kudoz/spanish-to-english/investment-sec...

leyendas comerciales
English translation: commercial names
https://www.proz.com/kudoz/spanish-to-english/finance-genera...

Charles Davis
Spain
Native speaker of: English
PRO pts in category: 331

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Leyenda Reporte Anual CUE:

English translation: Mandated note in annual reports pursuant to the Single Directive for Issuers ["CUE"]

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