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hive-up

Dutch translation: overheveling

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:hive-up
Dutch translation:overheveling
Entered by: Max Nuijens
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09:38 Feb 16, 2009
English to Dutch translations [PRO]
Bus/Financial - Accounting
English term or phrase: hive-up
"An additional £BBB,BBB has been transferred to goodwill from the effect of the hive-up."

Komt uit een Brits financieel jaarverslag, onderdeel Intangible Fixed Assets.

Volledige alinea:
"In the prior year, goodwill arose on the transfer of assets from XXXXXXXXXXX Limited (formerly YYYYYYYYYYYY Limited). On 28 June 2006, the company purchased shares of ZZZZZZZZZZZZZZ) for £A,AAA,AAA. Subsequently the assets were transferred to the Company. An additional £BBB,BBB has been transferred to goodwill from the effect of the hive-up."
Max Nuijens
Belarus
Local time: 19:20
overheveling
Explanation:
ik weet niet of er een specifiekere vakterm voor bestaat, maar dit is waar het op neer komt: overhevelen van assets naar een moedermaatschappij.

The transfer of a business or assets intra-group to a parent company.
http://www.practicallaw.com/7-107-6689

The aim of this note is to outline to the reader various issues which merit consideration in relation to a proposed transfer of a business as a going concern between two companies in the same group (sometimes referred to as an "intra-group" transfer or a "hive-up" or "hive-down").
http://www.mcgrigors.com/publications/corporate/pub_05.html

Where a company wants to take over the trade of another company it may do so by first acquiring the company’s shares and then transferring the trade to itself. This is commonly known as a hive up.
http://www.hmrc.gov.uk/manuals/ctmanual/CTM03590.htm

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Note added at 3 hrs (2009-02-16 13:12:37 GMT)
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als je het "up"-aspect van de "hive" per se wilt vertalen, zou je kunnen denken aan "opwaartse overheveling" (van dochter naar moeder dus). dit is géén ingeburgerde term (0 hits), maar wel duidelijk.

(ik had gehoopt dat Kitty of iemand anders met "de" NL-vakterm zou komen, maar lou loene :-)
Selected response from:

Ron Willems
Grading comment
Dank voor je prima uitleg. Ik heb overheveling gebruikt en denk dat dit de zaak duidelijk maakt.
4 KudoZ points were awarded for this answer

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Summary of answers provided
2 +2overheveling
Ron Willems


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +2
overheveling


Explanation:
ik weet niet of er een specifiekere vakterm voor bestaat, maar dit is waar het op neer komt: overhevelen van assets naar een moedermaatschappij.

The transfer of a business or assets intra-group to a parent company.
http://www.practicallaw.com/7-107-6689

The aim of this note is to outline to the reader various issues which merit consideration in relation to a proposed transfer of a business as a going concern between two companies in the same group (sometimes referred to as an "intra-group" transfer or a "hive-up" or "hive-down").
http://www.mcgrigors.com/publications/corporate/pub_05.html

Where a company wants to take over the trade of another company it may do so by first acquiring the company’s shares and then transferring the trade to itself. This is commonly known as a hive up.
http://www.hmrc.gov.uk/manuals/ctmanual/CTM03590.htm

--------------------------------------------------
Note added at 3 hrs (2009-02-16 13:12:37 GMT)
--------------------------------------------------

als je het "up"-aspect van de "hive" per se wilt vertalen, zou je kunnen denken aan "opwaartse overheveling" (van dochter naar moeder dus). dit is géén ingeburgerde term (0 hits), maar wel duidelijk.

(ik had gehoopt dat Kitty of iemand anders met "de" NL-vakterm zou komen, maar lou loene :-)

Ron Willems
Native speaker of: Native in DutchDutch
PRO pts in category: 36
Grading comment
Dank voor je prima uitleg. Ik heb overheveling gebruikt en denk dat dit de zaak duidelijk maakt.

Peer comments on this answer (and responses from the answerer)
agree  Kitty Brussaard: Normaal gesproken zou ik bij 'hive up' eerder denken aan 'oppotten' of 'opsparen', maar dit lijkt inderdaad de juiste vertaling in deze context. / En dan is er ook nog de 'hive-off' (afsplitsing) :-)
2 hrs
  -> dank je... "hive-down" bestaat blijkbaar ook (van moeder naar dochter) en daarom is "overheveling" feitelijk een te brede term. maar in deze context past het prima, want de vorige zin beschrijft precies welke richting de overheveling heeft. /// hive on!!

agree  Erik Boers: Lijkt me prima.
3 hrs
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