I IBRD: AbbreviationforInternationalBankforReconstructionandDevelopment Franỗais:BIRD Espaủol:IBRD IBOR: SeeInterbankOfferedRate Franỗais:IBOR Espaủol:IBOR ICOR: SeeCapitalưoutputratio Franỗais:ICOR Espaủol:ICOR IDA: bbreviationforInternationalDevelopmentAssociation Franỗais:IDA Espaủol:IDA IFC: AbbreviationforInternationalFinanceCorporation Franỗais:IFC Espaủol:IFC IMF: InternationalMonetaryFund Franỗais:FMI Espaủol:IMF Importcertificate: Ameansbywhichthegovernmentofthecountryoffinaldestinationmonitorsandcontrolsthe importationofthegoodscoveredbythecertificate Franỗais:Certificatdimportation Espaủol:Certificadodeimportaciún,declaraciúndeimportaciún ImportLicense: Adocumentrequiredandissuedbysomegovernmentstoallowtheimportationofgoodsinto theircountries Franỗais:Licencedimportation Espaủol:Licenciadeimportaciún,permisodeimportaciún Importquota: Aquantitativerestrictionbyagovernmentonitscountrysimports.Oncethetotalamountofthe goodstobeallowedforimportduringaspecifiedperiodhasbeendetermined,theauthorities mayissueanumberoflicensestoimporters,assigningeachoneaquota.Importlicensesmay alsospecifythecountryfromwhichtheimportersmustpurchasethegoods Franỗais:Quotadimportation Espaủol:Contingentedeimportaciún,cupodeimportaciún Importsubstitution: Aneconomicpolicyanddevelopmentstrategyfocusingonthereplacementofimportswith domesticallyproducedgoods,usuallyaccomplishedthroughprotectionism,astherouteto economicgrowth.Comparewithexportorientedstrategy Franỗais:Importationdesubstitution Espaủol:Sustituciúndeimportaciones Importtariff: Adutyplacedongoodsenteringacountry Franỗais:Taxedimportation Espaủol:Aranceldeimportaciún Inbond: Atermappliedtomerchandiseadmittedtemporarilyintoacountrywithoutpaymentofduties, eitherforstorageinabondedwarehouseorfortransưshipmenttoanotherpointwheredutieswill eventuallybeimposed Franỗais:Endộpụt Espaủol:Bajocontroladuanero Inưbondindustry: Anindustryspecialisedintheprocessingofimportedrawmaterialsandcomponentsallowedto enterthecountryfreeofduty,providedthattheywillbereưexported Franỗais:Industrieendộpụt Espaủol:Industriadezonafranca Incaseofneed: Atermusedoftheagentorrepresentativeofashipperabroad,towhomabankmayapplyfor instructionsifsoinstructedbytheshipper Franỗais:Encasdebesoin Espaủol:Encasodenecesidad Incomestatement(USA);Profitandlossaccount(UK): Thestatementofrevenuesreceivedandexpensesincurredbyafirmduringaparticulartime period,leadingtothecalculationofnetincomeornetprofit Franỗais:Comptedepertesetprofits Espaủol:Estadodepộrdidasyganancias Incomewarrant: Awarrantwhichcarriespreưagreedinterestatthetimeofissue Franỗais:Certificatdoptionrevenu Espaủol:Warrantdeingresos INCOTERMS: RulesdevelopedbytheInternationalChamberofCommercetostandardizeinternationaltrade practices,facilitatetradeandminimisemisunderstandingsovercommercialterminology.The termsusedinforeigntradecontractsarecodifiedtodefinewhichpartiesincurthecostsandat whatspecificpointthecostsareincurred.Theyareusuallyreferredtointhecontactofsaleor areimplicitaccordingtointernationaltradepractices Franỗais:INCOTERMS Espaủol:INCOTERMS Indemnity: Anundertakingissuedbyabeneficiaryorhisbanktoreimburseasettlingbankifthedocuments arerejected Franỗais:Indemnitộ Espaủol:Indemnizaciún,compensaciún,reparaciún Indemnityclauses: Thisreferstotheindemnityprovisionsinsertedinaleaseorloancontract Franỗais:Clausesdindemnitộ Espaủol:Clỏusulasdeindemnizaciún Indexation: Anautomaticrevisionofthenominalpricestotakeaccountofinflation.Wages,unemployment benefits,thevalueoffinancialassetsandothersourcesofincomearerevisedupwardstokeep inlinewithinflationandprotecttheirrealvalue Franỗais:Indexation Espaủol:Indizaciún,indexaciún Indexfutures: Contractsforfuturedeliverybasedonthedevelopmentofashareorpriceindexwithina specifiedperiod.SeealsoFinancialfutures;shareindex Franỗais:Indicesurlescontratsterme Espaủol:Indicedefuturos Indirectquote: Aforeignexchangequoteexpressedintermsofthenumberofunitsofforeigncurrencyforone unitofdomesticcurrency.AlsoknownasEuropeanterms.ComparewithDirectquote Franỗais:Cotationindirecte Espaủol:Cotizaciúnindirecta Indirectselling: Asellingmethodwherebythemanufacturerdealsthroughanotherdomesticfirmbeforeentering theinternationalmarkets Franỗais:Venteindirecte Espaủol:Ventaoexportaciúnindirecta InflationRateCoverage: Aninsuranceorguaranteecoverwhichprotectsthesupplieragainstasignificantincreaseinthe manufacturingcostsofcapitalgoods,whenalongleadtimebetweenthesigningofthecontract andthedeliveryofthefinalproductsisentailed.Itisalsoknownascostescalationcoverage Franỗais:Couverturedutauxdinflation Espaủol:Coberturadelớndicedeinflaciún,coberturadelatasadeinflaciún InlandBillofLading: Abillofladingissuedinconnectionwiththetransportofgoodsoverlandtotheexporter's internationalcarrier.Althoughathroughbillofladingmaysometimesbeused,itisusually necessarytopreparebothaninlandbillofladingandoceanbillofladingforexportshipments. Comparewithairwaybill,oceanbillofladingandthroughbilloflading Franỗais:Connaissementsurlintộrieur Espaủol:Conocimientodeembarqueterrestre InlandCarrier: Acarrierwhohaulsexportorimporttrafficbetweenportsandinlandpoints Franỗais:Transporteursurlintộrieur Espaủol:Transportistainterno Insolvency: Theinabilityofaborrowertohonourdebtswhendue.Opposite:Solvency Franỗais:Insolvabilitộ Espaủol:Insolvencia Inspectioncertification: Astatement,requiredbysomebuyersorimportingcountries,issuedandsignedbythe appropriateauthority(agovernmentalentityoraprivateindependentinspectioncompany) providingevidencethattheshipmenthasbeeninspected,andgivingspecificationsofthe shippedgoods Franỗais:Certificatdinspection Espaủol:Certificadodeinspecciún Instalmentcredit: Aloanwhichisrepaidovertimethroughaspecifiedseriesofregularandequalinstalments. Instalmentcreditsareoftenusedinconsumercredit,whiletheyarerelativelyrareintrade financing Franỗais:Crộdittempộrament Espaủol:Crộditoparacomprasaplazos Insurance: Acontractwherebytheinsurerundertakestoreimbursethepolicyholderintheeventofa specifiedcontingencyorperil,againstthepaymentofapremium.Seealsoexportcredit insuranceandExportCreditAgency Franỗais:Assurance Espaủol:Seguro Insurancecertificate: Acertificateassuringtheconsigneethatinsuranceisprovidedtocoverlossordamagetothe cargowhilethisisintransit Franỗais:Certificatdassurance Espaủol:Certificadodeseguro Intangibleassets: Intangibleitemssuchasgoodwill,patentsandpatentrights,deferredcharges,etc Franỗais:Actifsintangibles,incorporels Espaủol:Activosintangibles,bienesinmovilizados InterưAmericanDevelopmentBank(IADB): Aninternationalfinancialorganizationestablishedin1959aimedatimprovingeconomicand socialconditionsinLatinAmericaandtheCaribbean,primarilybyprovidingfundsforpublic projects Franỗais:BanqueInterưAmộricainedeDộveloppement Espaủol:BancoInteramericanodeDesarrollo(BID) InterbankOfferedRate(IBOR): Alsoknownastheinterbankrate,thisistheinterestrateappliedonshorttermloansbetween banksandwhichservesasareferencerateforothertypesofloans,includingbuyer creditorsuppliercredit.Theinterestratetermsarecalculateddailyanddeterminedaccordingto thelengthofandcurrencyoftheloan.AnumberoffinancialcentresofferanIBOR,including London(LIBOR),Paris(PIBOR),Singapore(SIBOR),Zurich(ZIBOR),etc.TheUSFederal FundsRateisalsoanexampleofaninterbankrate Franỗais:Tauxinterbancaireoffert Espaủol:Tasadeofertainterbancaria,tipodeofertainterbancaria Interbankmarket: Amarketwherebanksborrowandlendtoeachother,usuallyforveryshortưtermperiods Franỗais:Marchộinterbancaire Espaủol:Mercadointerbancario Interbanktransactions: Foreignexchangeorlendingtransactionsbetweenbanksasopposedtotransactionsbetween banksandnonưbankclients Franỗais:Transactionsinterbancaires Espaủol:Transaccionesinterbancarias Interestarbitrage: Atypeofarbitrageconsistingofinvestmentininterestưbearinginstrumentsindifferent currencies,withtheaimofearningaprofitbytakingadvantageofexistingorexpectedinterest rateandexchangeratedifferentials Franỗais:Intộrờtdarbitrage Espaủol:Arbitrajedeintereses Interestcharge: Interestedchargedi.e.negativeinterest.SeealsoNegativecharge Franỗais:Chargedintộrờts Espaủol:Interestcharge Interestduringconstruction(IDC),Preưcommissioninginterest: Interestonloansaccruingduringtheperformanceofthesupplycontract,whichareingeneral capitalizedandaddedtotheprincipalamountoutstanding Franỗais:Intộrờtspendantlaconstruction Espaủol:Interesesintercalarios Interestmakeưupagreement(IMU): AnarrangementinvolvinganexportcreditagencyoranEXIMBANKwherebythesemake possiblethegrantingofaconcessionalfixedrateloantosupportexporters.SeealsoInterest RateEqualization Franỗais:Interestmakeưupagreement(IMU) Espaủol:Acuerdodecomposiciúndelosintereses Interestrate: (1)Therateatwhichinterestisdueonanyobligation,orispaidoninterestbearingassets (2)Theinterestchargedtothecustomersofabankfortheopportunityofborrowingother people'smoney.Converselytheinterestpaidtothebankscustomersforagreeingtolendtheir moneytosomeoneelse Franỗais:Tauxdintộrờt Espaủol:Tipodeinterộs,tasadeinterộs InterestRateCoverage: (1)Theextentofcoveragegrantedbyaninsurancepolicyorguaranteefacilityonloaninterest specifiedinaguarantee/insurancefacility (2)Coverageagainstadversefluctuationsininterestrates Franỗais:Couverturedutauxdintộrờt Espaủol:Coberturadeltipodeinterộs Interestratedifferential: Thespreadbetweentwodifferentfacilitiesorbetweenspotandforwardrates.(Anindicatorof futurechangesinthespotexchangerate) Franỗais:Diffộrenceentrelestauxdintộrờt Español: Diferencial de los tipos de interés Interest Rate Equalization: A service offered by Export Credit Agencies or EXIMBANKS providing commercial banks with the difference between the subsidized rate payable on the bank’s ECA supported loan and the bank’s market cost of funds, plus an agreed interest spread. Also called subsidization or make up Franỗais:Egalisationdestauxdintộrờts Espaủol:Igualaciúndeltipodeinterộs Intermediation: Anactivityperformedbybanksandotherfinancialinstitutions,aimedatmatchingthefinancial needsofcertaincompanieswiththefinancialsurplusesofothercompanies.Bankscan purchasedirectclaimsfromdeficitunits,whileissuingsecondaryclaimstodepositors. Opposite:disintermediation Franỗais:Intermediation Espaủol:Intermediaciún Intermediateconsignee: Thebank,forwardingagentorotherintermediary,actingasagentintheforeigncountryon behalfoftheexporter,purchaserorultimateconsignee,chargedwiththedeliveryofthe exportedmerchandisetotheultimateconsignee Franỗais:Consignataireintermộdiaire Espaủol:Consignatariointermedio Intermodaltransport: Theabilitytousedifferentmeansoftransportforashipment,suchasfromshiptotraintotruck etc Franỗais:Modesdetransportmultiples Espaủol:Transportemultimodal,transporteplurimodal,transportecombinado Internalrateofreturn: Ameasureusedinprojectevaluation.Itistheannualpercentageofprofitabilityontheinitial investment Franỗais:Tauxderendementinterne Espaủol:Tasaderentabilidadinterna(TRI) InternationalBankforReconstructionandDevelopment(IBRD): Amultiưgovernmentownedbank,setupin1945aspartoftheWorldBankgroup.Itaimsto promoteprojectsindevelopingcountries,primarilyininfrastructureandagriculture,throughthe extensionoflowinterestrateloansandguaranteesonprivateloans Franỗais:BanqueInternationalepourlaReconstructionetleDộveloppement(BIRD) Espaủol:BancoInternacionaldeReconstrucciúnyFomento(BIRF) InternationalChamberofCommerce: Aprivate,politicallyindependentorganizationsetupin1919inParis,France,tofacilitateand improvetradeandbusinessrelationsbetweencountries.Italsorepresentsprivatebusiness interestsatnationalandinternationallevels.ItsactivitiesincludethedefinitionofINCOTERMS Franỗais:ChambreInternationaledeCommerce Espaủol:CỏmaradeComercioInternacional(CCI) InternationalDevelopmentAssociation(IDA): AmultiưgovernmentownedorganizationoftheWorldBankgrouptowhichindustrialised countriesassignfundstobelenttodevelopingcountriesonmoreliberaltermsthanordinary developmentloans.TheIDAprovidessoftloans,i.e.loanswhichbearnointerestandwithlong repaymentperiods Franỗais:AssociationInternationaledeDộveloppement Espaủol:AsociaciúnInternacionaldeFomento InternationalFinanceCorporation(IFC): Establishedin1956,itisamemberoftheWorldBankgroupandprovidesloanstopromote privatesectorinvestmentinLDCsanddevelopingcountries.Theloansareextendedatmarket ratesandtheIFCseeksprofitablereturnsfromitsinvestments Franỗais:SociộtộInternationaledeFinancement Espaủol:CorporaciúnFinancieraInternacional InternationalMonetaryFund(IMF): Amultiưgovernmentorganizationestablishedin1945atBrettonWoods,itisthemostimportant organizationforinternationalmonetarypolicycoưoperation.Itactsasthebankeroflastresortfor countriesexperiencingforeignexchangedeficienciesandbalanceofpaymentsdeficits,and monitorsthemonetaryandforeignexchangepoliciesofitsmemberstates.Eachmemberofthe IMFhasaquota,expressedinSpecialDrawingRights,whichdeterminesitsvotingpowerand accesstotheFundsfinancialresources.SeealsoWorldBankandGroupofTen Franỗais:FondsMonộtaireInternational(FMI) Espaủol:FondoMonetarioInternacional(FMI) InternationalStandardsOrganization(ISO): Establishedin1947inGenevaasaworldưwidefederationofnationalstandardisationbodies,the ISOisasystemfortheestablishmentofvoluntaryqualitystandardsatinternationallevel.For instance,ISO9000isthegeneralnameforthequalitystandardacceptedwithintheEuropean Community,coveringactivitiessuchasdesign,development,production,installation,servicing, inspection,testing,etc Franỗais:Organisationinternationaledenormalisation(ISO) Espaủol:OrganizaciúnInternacionaldeNormalizaciún(ISO) InternationalTradeAdministration: AUSDepartmentofCommerceagencyprovidingassistancetoUSexporters Franỗais:AdministrationduCommerceInternational Espaủol:AdministraciúndeComercioInternacional Inventory: Rawmaterials,workưinưprogressandgoodsreadyforsale.IntheUKthewordstockisgenerally usedinstead.Inventoriesmaybevaluedindividuallyusingvarioustechniquessuchascostor currentmarketvalue,orcollectivelyusingFIFOorLIFOtechniques.Insecuritiescompanies,the terminventoryreferstosecuritiesboughtandheldbyabrokerordealerforresale Franỗais:Inventaire Espaủol:Existencias Inventoryưturnoverratio: Ameasureofmanagementscontrolofitsinvestmentininventory,i.e.thespeedinventoryis producedandsold.Itismeasuredastheratioofannualsalestoaverageinventory.Alowratio isanunhealthysign,indicatingexcessstocksand/orpoorsales Franỗais:RatioInventaire/chiffresdaffaires Espaủol:Razúndemovimientodeexistencias Investment bank: A financial intermediary specialised in offering a variety of services, such as acting as a broker in share and bond deals, underwriting new security issues, facilitating mergers and other corporate reorganizations, providing longterm loans and/or equity capital, etc., rather than in lending out its own funds. More specifically, the term refers to US banks like Merrill Lynch, Goldman Sachs and Salomon Brothers which underwrite and deal in securities and do not take deposits directly from the public. In the UK investment banks are frequently known as Merchant banks Franỗais:Banquedinvestissement Espaủol:Bancodeinversiones InvestmentFund: Aholdingcompanyusuallymanagedbyaninvestmentbankerwhichcollectssavingsfrom investorstobeusedtoacquireparticipationinagreedsectorsandcountries Franỗais:Fondsdinvestissement Espaủol:Fondodeinversiún Investmentpaper: Securitieswhichareparticularlysuitableforlongterminvestments Franỗais:Papier(effet)dinvestissement Espaủol:Efectodeinversiún Investmentriskguarantee: Aguaranteescheme,usuallygovernmentưoperated,coveringpartoftherisksconnectedwith investmentsabroad Franỗais:Garantiepourlerisquerelatiflinvestissement Espaủol:Garantớacontrariesgosdeinversiún Invisibles/Invisibletrade: Nonưmerchandisetrade,includingtransportservices(freight,shipping,etc.),mosttypesof services(banking,insurance,tourismetc.)andinvestment Franỗais:Invisibles/CommerceInvisible Espaủol:Invisibles,comerciodeinvisibles,comercioinvisible Irrevocable: Anagreementwhichcannotbecancelledunlessallthepartiesconcernedagreetodoso.For instance,anirrevocableletterofcredit,onceissued,cannotbeamendedorcancelledwithout theagreementofallthenamedparties Franỗais:Irrộvocable Espaủol:Irrevocable IrrevocableLetterofCredit: Seeletterofcredit Franỗais:LettredeCrộditIrrộvocable Espaủol:Cartadecrộditoirrevocable IrrevocableNegotiableLetterofCredit/DocumentaryCredit: Apaymenttechniquewherebytheissuingbank'sengagementisextendedtothirdpartieswho negotiateorpurchasethebeneficiary'sdraft/documentspresentedunderthedocumentary credit.Thisassuresanyonewhoisauthorizedtonegotiatethedraft/documentsthattheywillbe dulyhonouredbytheissuingbank,providedthetermsandconditionsofthedocumentarycredit arefulfilled.Abankwhicheffectivelynegotiatesthedraft/documentsbuysthemfromthe beneficiary,therebybecomingaholderinduecourse Franỗais:LettredeCrộditIrrộvocableNộgociable/CrộditDocumentaire Espaủol:Cartadecrộditoirrevocableynegociable IrrevocableStraightLetterofCredit/DocumentaryCredit: Apaymenttechniqueimplyingthattheobligationoftheissuingbankisextendedonlyto thebeneficiaryinhonouringthedraft/documentsandusuallyexpiresatthecounterofthe issuingbank.ThiskindofDocumentaryCreditcarriesnocommitmentorobligationbythe issuingbanktowardsanypersonotherthanthenamedbeneficiary Franỗais:LettredeCrộditIrrộvocableNominative/CrộditDocumentaire Espaủol:Cartadecrộditodirectaeirrevocable ISO: SeeInternationalStandardsOrganization Franỗais:ISO Espaủol:ISO Issueprice: Thepriceatwhichsharesorbondsarefirstissuedtothepublic.SeealsoAtpar,Belowpar Franỗais:Prixdộmission Espaủol:Preciodeemisiún Issuedsharecapital: Theamountofsharecapitalofacompany,atparvalue,whichhasbeensubscribedby shareholders Franỗais:Capitalactionộmis Espaủol:Capitalsocialemitido,capitalaccionarioemitido Issuer;borrower: Aprivatecorporationorpublicauthorityraisingfundsforitsownusebyissuingandselling securitiesonthepublicmarket Franỗais:Emetteur,emprunteur Espaủol:Emisor Issuingbank: Abankwhichopensaletterofcredit,therebyassumingtheobligationtopaythebeneficiaryor thecorrespondentbankifthedocumentspresentedareinaccordancewiththetermsofthe lettersofcredit Franỗais:Banqueộmettrice Espaủol:Bancoemisor H Hardcurrency: Afreelyconvertiblecurrencywhichisnotexpectedtodepreciateinvalueintheforeseeable future.Hardcurrenciesaretypicallyinstrongdemandandtheirexchangeratetendsto appreciatebecauseofthepersistentlyhighdemandrelativetosupply.Opposite:Softcurrency Franỗais:Monnaieforte Espaủol:Monedafuerte,monedadura HarmonizedSystem(HS): Asystemforclassifyinggoodsininternationaltradeunderasinglecommoditycode,developed underthecontroloftheCustomsCoưoperationCouncil.ThefulltitleisHarmonizedCommodity DescriptionandCodingSystem Franỗais:Systốmeharmonisộ Espaủol:SistemaArmonizado,SistemaArmonizadodeDesignaciúnyCodificaciúnde Mercancớas(SA) Hedge/Hedging: Atechniqueofprotectingonesbusiness,assetsorbusinesstransactionsfromadversechanges inmarketpricesorrates.Thebasicprincipleofhedgingistotakeanequalbutoppositeposition onthemarket.Derivatives,suchasfuturesandoptions,arealsocommonlyemployedtoreduce theriskofatransaction.Hedgingiswidelyusedinmerchandise,commodities,foreignexchange andsecuritiestransactionsforsecurityratherthanspeculativepurposes Franỗais:Protộger/Couverture Espaủol:Cobertura HelsinkiPackage: AnagreementreachedbyOECDparticipantsoftheConsensuslimitingtheuseoftiedưaid creditstoprojectswhichwouldnotbecommerciallyviablewithoutanaidelement Franỗais:PaquetdHelsinki Espaủol:PaquetedeHelsinki Holdingcompany: Acompanywithparticipationinotherfirmsforthepurposeoffinancialinvestmentandcontrol.In ordertoconstituteaholding,theparentcompanyshouldownenoughvotingsharestobeable tocontrolitssubsidiaries'managementandoperations.Theholdingssubsidiariesfrequently operateindifferentlinesofbusiness Franỗais:Sociộtộdecontrụle,Sociộtộdeparticipations,Sociộtộưfaợtiốre,Sociộtộưmốre Espaủol:Sociedadtenedora,sociedadholding Horizontalexporttradingcompany: Anexporttradingcompanywhichexportsarangeofsimilaroridenticalproductssuppliedby differentmanufacturersorproducers Franỗais:Sociộtộcommercialedexportationhorizontale Espaủol:Compaủớacomercialhorizontaldeexportaciones Hourspurposes: Thetimespecifiedinacharterfortheloadinganddischargingoftheshipment Franỗais:Horaire Espaủol:Propúsitohorario Hotissues: Newlyissuedsecurities,stronglyoversubscribedintheprimarymarket,whichareoftentraded athigherưthanưissuepricesinthesecondarymarket Franỗais:Emisionssuccốs Espaủol:Emisionescalientes Hotmoney: Inthepresenceofcapitalexportrestrictionsorexchangecontrols,thisisasynonymforflight capital,i.e.moneyillegallyexportedoutsidethecountry.Ingeneral,thisreferstomoneymoved acrosscountrybordersinresponsetointerestratedifferenceswhichismovedawayagainwhen theinterestratedifferentialdisappears Franỗais:Fuitedecapitaux Espaủol:Capitalespeculativo,dineroespeculativo Hyperinflation: Asituationofhighandrapidlyacceleratinginflation Franỗais:Hyperinflation Espaủol:Hiperinflaciún ... needsofcertaincompanieswiththefinancialsurplusesofothercompanies.Bankscan purchasedirectclaimsfromdeficitunits,whileissuingsecondaryclaimstodepositors. Opposite:disintermediation Franỗais:Intermediation... Franỗais:FondsMonộtaireInternational(FMI) Espaủol:FondoMonetarioInternacional(FMI) InternationalStandardsOrganization(ISO): Establishedin1947inGenevaasaworldưwidefederationofnationalstandardisationbodies,the... Community,coveringactivitiessuchasdesign,development,production,installation,servicing, inspection,testing,etc Franỗais:Organisationinternationaledenormalisation(ISO) Espaủol:OrganizaciúnInternacionaldeNormalizaciún(ISO)