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09:38 Feb 16, 2009 |
English to Dutch translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Ron Willems Netherlands Local time: 23:04 | ||||||
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Summary of answers provided | ||||
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2 +2 | overheveling |
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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 -------------------------------------------------- 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 :-) |
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