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, MScKudoZ activityQuestions: 83 (none open) ( 2 closed without grading) Answers: 593
Belarus
| | Local time: 20:36
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| | 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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| Discussion entries: 0 |
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Automatic update in 00:
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1 hr confidence:   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 :-)
| | | Grading comment | Dank voor je prima uitleg. Ik heb overheveling gebruikt en denk dat dit de zaak duidelijk maakt. |
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