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Spanish to English translations [PRO]
Bus/Financial - Finance (general) | | Spanish term or phrase: participaciones en especie | The term is found in the following article of the Guatemalan Income Tax Law.
ARTICULO 11. Dividendos o participaciones en especie. Cuando una persona jurídica distribuya en especie dividendos o participaciones sociales, debe incluir como ganancia o pérdida, la diferencia entre el monto de dichos dividendos o participaciones, y el valor de adquisición o producción de las especies distribuidas, menos en su caso, las depreciaciones respectivas, hasta la fecha de la distribución. |
| gwenempeKudoZ activityQuestions: 1 (none open) Answers: 0
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| | property dividends/ dividends in specie | Explanation:
another idea
Property dividends or dividends in specie (Latin for "in kind") (rare) are those paid out in form of assets from the issuing corporation, or other corporation (e.g., its subsidiary corporation). Property dividends are usually paid in the form of products or services provided by the corporation. When paying property dividends, the corporation will often use securities of other companies owned by the issuer.
http://en.wikipedia.org/wiki/Dividend
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| Selected response from:
 marybro
Local time: 01:27
| Grading comment Thanks, this seems to fit best.
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