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  3. Accounting

toutes affectations autres que l’incorporation du capital

15:22 Oct 4, 2012
French to English translations [PRO]
Bus/Financial - Accounting / Traité d\'apport
French term or phrase: toutes affectations autres que l’incorporation du capital
The term comes from a *Traité d'Apport*. Here's the full paragraph:

[...] il sera proposé à l’associé unique de la société XX d’autoriser le gérant de la société XX à donner à la prime d’apport ou au solde de celle-ci après les imputations ci-dessus, toutes affectations autres que l’incorporation du capital.

What do they mean by *affectations* and *incorporation du capital*"?

According to the writer, the effect is to reduce the amount of the *prime d'apport*.

Here's my proposed translation:

[...] it shall be proposed to the sole shareholder of XX to authorize the manager (gérant) of XX to charge against the contribution premium, or the balance thereof further to the above deductions, all reserves other than capitalized reserves.

but I'm not sure it makes sense from an accounting point of view. Thanks for any suggestions.
nessieB
Local time: 19:28


Summary of answers provided
3 +1allocate the premium to any use other than capitalisation
CristianaC


Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
allocate the premium to any use other than capitalisation


Explanation:
I think it is "incorporation au capital" rather than "du capital"

pretty sure about the meaning, may be the wording can be improved:

the premium can be used, after being applied to the uses mentioned before (probably to cover costs or to the legal reserve) in any way but not be transferred into capital

here you have plenty of references:
http://www.linguee.fr/francais-anglais/traduction/prime d'ap...

http://www.linguee.com/french-english/translation/toutes aff...

http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

Where the reserve is used before expiry of the five-year period for purposes other than capitalisation, the taxpayer’s capital tax liability shall increase for the tax year in question by one-fifth of the reserve amount used.

. En cas d’utilisation de la réserve avant l’expiration de la période quinquennale à des fins autres que l’incorporation au capital, le contribuable voit sa cote d’impôt sur la fortune augmenter pour l’année d’imposition en question à raison d’un cinquième du montant de la réserve utilisée.

CristianaC
United Kingdom
Local time: 18:28
Specializes in field
Native speaker of: Native in ItalianItalian, Native in EnglishEnglish
PRO pts in category: 20

Peer comments on this answer (and responses from the answerer)
agree  rkillings: Or, to any (accounting) classification other than incorporation *into* (the share) capital. "Incorporation of capital" makes no sense in either language.
19 hrs
  -> thanks!
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