Personal data protection is regulated in the EU under the General Data Protection Regulation (GDPR) (still applicable in post-Brexit Britain), which uses specific terminology to refer to the parties involved in situations in which data protection needs to be assured. The terms used in English and Spanish differ considerably, even though easily identifiable cognates exist. Thus, the person or entity that determines the purposes and means of personal data processing is called the “data controller” in English, while in Spanish this party is referred to as el responsable del tratamiento, and the person or entity that processes personal data on the data controller’s behalf is referred to as the “data processor”, known in Spanish as el encargado del tratamiento. Other parties involved include the person whose data are being process, referred to in English as the “data subject” and in Spanish as el interesado, and the “data protection officer” or DPO, who is the employee responsible for overseeing a company’s data protection strategy and its implementation, in Spanish referred to as el delegado de protección de datos.
The most obvious English translation of “amortización” and “amortizar” is the cognate “amortisation” and “amortise”, but this is valid only in certain cases. In accounting