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French to English translations [PRO]
Law/Patents - Business/Commerce (general) | | French term or phrase: amortissement | | In articles of association for an SAS. "décision en matière d'augmentation, d'amortissement ou de réduction de capital". I have come up against this on various occassions and have never been 100% sure what this is referring to. I know it is possible to redeem shares which then leads to a reduction in share capital - is this what it means and if so what is the correct term in English? |
| Jane RMKudoZ activityQuestions: 346 ( 10 open) ( 5 without valid answers) ( 27 closed without grading) Answers: 255
France
| Local time: 07:48
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| | redemption of shares by transfer from reserves and/or profits | Explanation:
or from retained earnings, if you wish. The key point is that authorised share capital is not the same as equity; there are equity accounts that can fund a redemption of 'apports' without a capital increase or capital reduction.
Here are some definitions:
La réduction de capital est la diminution opposable aux créanciers sociaux postérieurs du capital de la société.
L'amortissement de capital est le remboursement total ou partiel des apports par prélèvement sur les réserves ou les bénéfices. |
| Selected response from:
 rkillings
United States
Local time: 22:48
| Grading comment very helpful - confirmed what I was thinking but I had not managed to find any definitions
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