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apport-cession

English translation: capital contribution and subsequent share transfer

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

French term or phrase:	apport-cession
English translation:	capital contribution and subsequent share transfer
Entered by:	Jessica Crockett

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13:42 Sep 17, 2009

French to English translations [PRO]
Law/Patents - Business/Commerce (general)

French term or phrase: apport-cession

This is in a business memo - the company is transferring its food activity to another group, but is looking for ways to keep its pharmaceutical activity.

Il serait par ailleurs envisageable de ne pas "sortir" à ce stade l’activité "pharmaceutique" de la société X, ce qui permettrait au groupe Y d’envisager différentes modalités de "sortie" de l’activité "alimentaire" (cession de titres, cession partielle de fonds de commerce ou, éventuellement, apport-cession).

Jessica Crockett KudoZ activity Questions: 54 (none open) (1 closed without grading) Answers: 0
Local time: 02:27

capital contribution and subsequent share transfer

Explanation:
An alternative wording. It is true that the subsequent transfer will be *accounted for* as a sale even if it is by exchange of shares rather than for cash, but ordinary language distinguishes between sales and exchanges. 'Cession' can be involve either.

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rkillings
United States
Local time: 00:27

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4 KudoZ points were awarded for this answer

Summary of answers provided

capital contribution and subsequent share transfer

rkillings

share for share contribution followed by a sale

Diana Simova

Discussion entries: 1

Answers

55 mins confidence:

share for share contribution followed by a sale

Explanation:
http://www.tax-in-france.com/default.asp?id=174#ancre16

and in French version: http://www.altexis.fr/default.asp?id=174#ancre17

Diana Simova
Slovakia
Local time: 09:27
Works in field
Native speaker of:

Slovak,

Czech

7 hrs confidence:

capital contribution and subsequent share transfer

rkillings
United States
Local time: 00:27
Works in field
Native speaker of:

English
PRO pts in category: 223

Grading comment

Thanks for your help!

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apport-cession

English translation: capital contribution and subsequent share transfer

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apport-cession

English translation: capital contribution and subsequent share transfer

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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