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Comisario

English translation: Trustee

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Comisario
English translation:Trustee
Entered by: Henry Hinds
Options:
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21:48 Jul 9, 2007
Spanish to English translations [PRO]
Other / Estatutos de un club
Spanish term or phrase: Comisario
Espero puedan ayudarme. Estoy traduciendo los estatutos de un Club de golf en Caracas. El cargo de Comisario se nombra pero no se explica sus funciones. Solo se hace alusión a "los informes del Comisario". Lamentablemente, no les puedo dar más contexto.
Aida Osorio
Local time: 09:39
Trustee
Explanation:
En México, cuando menos, es un funcionario que tiene a su cargo la vigilancia de una sociedad.
Selected response from:

Henry Hinds
Local time: 08:09
Grading comment
Henry, tu respuesta me parece la más acertada. Muchas gracias.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1statutory auditorManuel Cedeño Berrueta
4(Gulf) Steward
Michael Powers (PhD)
4Trustee
Henry Hinds


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Trustee


Explanation:
En México, cuando menos, es un funcionario que tiene a su cargo la vigilancia de una sociedad.

Henry Hinds
Local time: 08:09
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 694
Grading comment
Henry, tu respuesta me parece la más acertada. Muchas gracias.
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
(Gulf) Steward


Explanation:
LSU Fans At The AT & T Golf - TigerForums.com- Ultimate LSU Fan ForumI had a guy wearing a USC hat 3 people down and we got to talking to the Golf Steward and i told him if he wanted to see the National Championship Trophy ...
www.tigerforums.com/showthread.php?t=13646 - 48k - Supplemental Result - Cached - Similar pages - Note this

Opelika-Auburn News | Golf team has become a family after four titlesWhile under the instruction of junior golf steward Will Blackmon, they started practicing and playing together. There, they began to dream about what it ...
www.oanow.com/servlet/Satellite?pagename=OAN/MGArticle/OAN_... - 30k - Cached - Similar pages - Note this

Destination St Andrews:St Andrews Links:St Andrews Links:GolfPlease contact our Golf Steward via e-mail at stewards@oldcoursehotel.co.uk for further information about the daily ballot. ...
www.oldcoursehotel.co.uk/golf/sa_links_courses.html - 28k - Cached - Similar pages - Note this

Destination St Andrews:Hotel Fact Sheet:FooterCaddies, golf outings, lessons arranged via Golf Steward. The Duke’s Course - Par 72, 7271 yards Designed by five-time Open champion, Peter Thomson. ...
www.oldcoursehotel.co.uk/hotel/hotel_fact_sheet.html - 33k - Cached - Similar pages - Note this

Luxury Scotland - Gateway to luxury hotels and activities in ScotlandOur hotel has its own 18 hole champonship golf course called "The Duke's Course". The resident golf steward can arrange golf at other venues on request. ...
www.luxuryscotland.co.uk/faqs/virtual_concierge_oldcourse.h... - 20k - Cached - Similar pages - Note this

Mike :)

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Note added at 1 hr (2007-07-09 23:40:53 GMT)
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Hay 183 "hits" en Google con "gulf steward" y 43 "hits" con "gulf trustee" y como se ve arriba en los ejemplos, "gulf steward" cabe muy bien en este sentido.

También, aquí está la traducción de "comisario" en el Diccionario Oxford:

comisario m
1 (de policía) captain (AmE), superintendent (BrE)

comisario de carreras steward
comisario de la quiebra official receiver

2 (delegado) commissioner; Þalto1
3 (de una exposición) organizer


Michael Powers (PhD)
United States
Local time: 10:09
Native speaker of: Native in EnglishEnglish
PRO pts in category: 142
Notes to answerer
Asker: Muchas gracias, Michael

Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
statutory auditor


Explanation:
Aída:
El Comisario es un auditor (aunque no recibe ese nombre) que debe designar toda sociedad mercantil en su acta constitutiva; debe ser contador público, y su función es velar porque los registros contables y estados financieros de la sociedad de lleven de conformidad con las leyes que regulan la materia y con los principios contables generalmente aceptados en el país.

En Argentina y Uruguay se les conoce como “síndicos”; no recuerdo como se llaman en México y España.

La traducción generalmente aceptada en inglés es “statutory auditor”.

Saludos.
Manuel
====

Discussion
The appointment of internal statutory auditors is a routine re-quest for companies in Latin America, Italy, Spain, Portugal, Japan, Korea, and Russia. The statutory auditing board is usu-ally composed of three to five members, including a group chairman and two alternate members, all of whom are expected to be independent. In addition to the regular duty of verifying corporate accounts, the auditor board is responsible for super-vising management and ensuring compliance with the law and ar-ticles of association. The auditors must perform an audit of the accounts every three months and present to shareholders a report on the balance sheet at the AGM. For most countries, the auditors are elected annually and may seek reelection. ISS rec-ommends supporting the appointment of statutory auditors unless there are serious concerns about the reports presented or ques-tions about an auditor's qualifications.
<http://www.jhfunds.com/CMS/DownloadableItems/Funds/SAIs/GMOF...

<http://www.issueatlas.com/content/subscription/gvmfiles/gvm-...


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Note added at 3 horas (2007-07-10 01:31:49 GMT)
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AQUÍ PUEDES VER UNA EXPLICACIÓN MÁS COMPLETA:

Sobre los comisarios debe decirse que los mismos desempeñan una función personal y continua de vigilancia que se extiende por todo el interior de la empresa. "Son inspectores permanentes y delegados por los accionistas que no pueden ejercer dicho cargo personalmente, debiendo rendir cuenta de los resultados de su vigilancia a los accionistas, en las reuniones periódicas de la Asamblea. Su inspección debe seguir paso a paso el desenvolvimiento de la empresa, de forma que sabiendo los Administradores que están vigilados por una autoridad atenta e independiente sean constreñidos, aún sin quererlo, a conducirse con honrada diligencia" (Vivante, Tratado de Derecho Mercantil. Volumen II, pág. 298).
(…)
Los comisarios, de acuerdo a lo establecido en nuestro Código de Comercio, son los fiscales de los administradores de las sociedades, fiscalización que ejercen en nombre de los accionistas. Los comisarios tienen un ilimitado de-recho de revisión, de inspección y vigilancia sobre todas las operaciones de la sociedad y en general de todos sus documentos, siendo que a pesar de que el Código de Comercio le impone una serie de deberes específicos, como los de revisar y emitir su informe, asistir a las asambleas y desempeñar las atribuciones que les establezca la Ley y los estatutos tienen que, de una manera general, "velar por el cumplimiento por parte de los administradores de los deberes que la Ley y las escrituras de la compañía les impongan".
<http://www.sudeseg.gov.ve/dict_1998_5.php>
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Business Definition for: Statutory Auditor
• a professional person qualified to conduct an audit required by the U.K. Companies Act
http://dictionary.bnet.com/definition/statutory auditor.html

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Statutory auditor:
The statutory auditor reviews the annual accounts and the reports on activities of the investment and risk sharing groups and the Pensionskassen AG as to their compliance with the law.
<http://www.fma.gv.at/cms/site/EN/glossar.html?channel=CH0061...

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STATUTORY AUDITOR is normally part of the internal audit function operating in one or more of the following areas: a. Review of the Accounting Systems and the related internal controls. Thus while the adequacy of the accounting systems is the responsibility of the Management, the Statutory Auditor is usually assigned the specific responsibility for reviewing the accounting systems and the related internal controls, as also monitoring their operations; b. Review of financial and operating information including identification, measurement, classification and reporting such information specifically enquiring into individual items including detailed testing of transactions, procedures and balances; and, c. Examination of the economy, efficiency and effectiveness of operations including non-financial controls.
<http://www.ventureline.com/glossary_S.asp>



Manuel Cedeño Berrueta
Local time: 09:39
Native speaker of: Native in SpanishSpanish
PRO pts in category: 12

Peer comments on this answer (and responses from the answerer)
agree  Álida Gándara: En Derecho mexicano, los comisarios están a cargo de la vigilancia de la sociedad, si son más de uno constituyen un consejo de vigilancia, que revisa la forma en que se realizó la administración
40 mins
  -> Muchas gracias, shootingstar.
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Changes made by editors
Jul 10, 2007 - Changes made by Henry Hinds:
Created KOG entryKudoZ term » KOG term


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