Danish to English translations [PRO]
Bus/Financial - Finance (general) / Company foundation | | Danish term or phrase: Tegnet til kurs 100 | Anparterne er tegnet til kurs 100.
Tegnet ifm. stiftelsen til kurs 100.
I think that this means that the shares were subscribed at par value but I am neither sure of this, nor know how to phrase it exactly. |
| | | shares subscribed at par | Explanation:
You are right.
The person buying the shares would subscribe for them at par.
The company issued the shares at par (to the shareholders).
You can see examples of the language used here:
http://www.hmrc.gov.uk/practitioners/guide_sba.pdf
(see page 29/50)
Example 25 – Company with subscribed shares
Mr N wants to set up in business as a bookseller. He needs at least £100,000 to buy premises, equipment and stock. He sets up a company and he and Mrs N each subscribe for 40,000 ordinary £1 shares at par and the company borrows £20,000 from the bank. Mr N draws a salary which after four years is £40,000. Mrs N does not work for the company. Company profits are used to repay debt and expand the business. The business does well and after 6 years the profits are sufficient to pay a dividend of £10,000.
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Note added at 15 hrs (2011-01-14 08:54:53 GMT)
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According to my economist husband, kurs 100 = par in English.
Another way of putting it in Danish is at sælge til pålydende, i.e. sell 10-kroner shares for 10 kroner etc. They are still sold at kurs 100, if you want to use that exression. |
| Selected response from:
  Christine Andersen
Denmark
Local time: 13:44
| Grading comment Thank you, Christine!!!
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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4 hrs confidence:   peer agreement (net): +1 shares subscribed at par
Explanation:
You are right.
The person buying the shares would subscribe for them at par.
The company issued the shares at par (to the shareholders).
You can see examples of the language used here:
http://www.hmrc.gov.uk/practitioners/guide_sba.pdf
(see page 29/50)
Example 25 – Company with subscribed shares
Mr N wants to set up in business as a bookseller. He needs at least £100,000 to buy premises, equipment and stock. He sets up a company and he and Mrs N each subscribe for 40,000 ordinary £1 shares at par and the company borrows £20,000 from the bank. Mr N draws a salary which after four years is £40,000. Mrs N does not work for the company. Company profits are used to repay debt and expand the business. The business does well and after 6 years the profits are sufficient to pay a dividend of £10,000.
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Note added at 15 hrs (2011-01-14 08:54:53 GMT)
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According to my economist husband, kurs 100 = par in English.
Another way of putting it in Danish is at sælge til pålydende, i.e. sell 10-kroner shares for 10 kroner etc. They are still sold at kurs 100, if you want to use that exression.
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| Reference: tegne anparter til kurs 100
Reference information:
Vejledning om stiftelse af et kapitalselskab (standardvedtægter mm ...
2. okt 2010 ... ***tegne anparter i forbindelse med stiftelsen af et anpartsselskab. .... 500.000 til kurs 100***. (Større beløb og/eller højere kurs kan ...
www.eogs.dk/graphics/_ny%20eogs/Lov... -
SKAT: Gaveafgift - værdiansættelse af anparter
3. maj 2010 ... ***De nye anparter blev ifølge referaterne fra generalforsamlingerne tegnet til "kurs 24.788,80 pr. nom. kr. 100 anpart"***, og det er anført, ...
www.skat.dk/SKAT.aspx?oID=1896216 -
GENERALFORSAMLING
***Selskabskapitalen, der tegnes til kurs 100, opdeles i anparter á kr. 1.000***. ... I tilfælde af overtegning af de anparter, som ikke er tegnet på ...
www.slotsbryggerietfoeniks.dk/media/5... -
Gaveoverdragelse af ikke-børsnoterede aktier
12. maj 2010 ... SKAT havde på denne baggrund ikke villet godkende, at ***anparterne kun blev ansat til kurs 100*** ved gaveoverdragelsen, hvilket Landsretten ...
www.bdo.dk/nyheder/Pages/Gaveoverdrag... -
Den Grønne Butik
B-anparter til en stk. pris på kr. 1.000,00 kan ***tegnes til kurs 100*** i perioden fra den 25. oktober til den 31. december 2007. Værdien af B-anparterne ...
www.steensforedrag.dk/Den%20gr%F8... - En caché -
SKAT: Mellemholdingreglen - A/ B-aktier
5. okt 2010 ... ***Det skal fremhæves, at der ikke selskabsretligt er mulighed for at tegne B-anparterne til en kurs, der er mindre end kurs 100***, ...
www.skat.dk/SKAT.aspx?oID=1909810 -
| andres-larsen
Venezuela
Specializes in field
Native speaker of:  English
PRO pts in category: 29
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