Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

коэффициент соотношения собственных и заёмных средств (Ruscorpora) (koefficient sootnoshenija sobstvennyh i zaemnyh sredstv; L.t.: coefficient of the ration between own and borrowed means) or

(финансовый) рычаг (Academic) ((finansovyj) rychag; financial leverage).

The first term follows the pattern of Calque,ddaing relevant d escriptive elements. Consequently, this is an example of the Calque and DT technique. The second one favors the pattern of Pure Calque with figurative meaning. Such a translation may substitute the descriptive term, although it does not directly correspond to the English term debt-to-equity ratio, but to the figurative term leverage. For this reason, both translations can be considered relevant and useful.

The translation patterns stated above highlight the importance and necessity of Descriptive Translation within the field of Corporate Management. Most of them are indispensable parts of modern terminology. Nevertheless, they are responsible for coining a vast amount of neologisms, which is an obstacle for professional communication.

3.