cash earn-out payments
Spanish translation: pagos en efectivo sujetos a ganancias futuras
| 09:12 Jul 11, 2001 |
| English to Spanish translations [PRO] Bus/Financial | |||||
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|  Selected response from: Patricia McGrory (X) Canada Local time: 14:31 | ||||
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| na +1 | pagos en efectivo sujetos a ganancias futuras |
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| na | pagos earn-out en efectivo |
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| na | referencias |
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Answers
2 hrs
pagos earn-out en efectivo Explanation: Parece ser que no se traduce. En tdfund.com : Prueba de "Earn-Out"/rendimiento: (Earn-Out /Performance Test) Mecanismo o prueba por el que el precio de compra y/o el cálculo del tiempo para los pagos al vendedor dependen del rendimiento posinversión de la compañía. En fiscalonline.com : Jurisprudence en bref Revenus de capitaux mobiliers Conseil d'Etat, Arrêt BELLANNE du 29 décembre 2000, n° 182185. Le Conseil d'Etat, dans cet arrêt, détermine la date d'imposition du complément de prix reçu par le cédant en vertu d'une clause d'earn-out. Désormais, il convient de se référer au 2 du I de l'article 150-0 A du CGI. Le Conseil d'Etat devait déterminer la date d'imposition d'une cession de parts sociales assorties d'une clause d'earn-out. Avec ce type de stipulation "le vendeur, ayant cédé le contrôle de sa société (out), continue néanmoins à profiter (earn) des performances de celle-ci " (J-L Parot, La fiscalité des clauses d'earn-out, in Revue de Droit Fiscal 1998, p 1321). |
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2 hrs
referencias Explanation: Te paso algunas referencias; si bien desconozco la traducción exacta de "earn-out", es una especie de pago contingente, que depende de las ganancias futuras de la empresa comprada. Earn Out A contractual provision enabling an owner to earn additional money after the sale of a business if certain conditions, generally relating to the operations of the business, are met. http://www.usbx.com/glossary/glossary_e.asp Earn–out A formula for calculating sale proceeds to be paid to a disposing management which relates an element of the proceeds to future earnings http://www.dti.gov.uk/SMEP/finbus/glossary/12gloss.htm Earn-out Refers to an additional payment in a merger or acquisition that is not part of the original acquisition cost, which is based on the acquired company's future earnings relative to a level determined by the merger agreement http://www.moneycrawler.com/glossary/browse.pl?n=20&l=E The terms of the acquisition called for an "Earn-Out Payment" based on calculated net profits, payable half in cash and half in Cree common stock. http://www.cree.com/annual98/page36.htm Prueba de "Earn-Out"/rendimiento: (Earn-Out /Performance Test) Mecanismo o prueba por el que el precio de compra y/o el cálculo del tiempo para los pagos al vendedor dependen del rendimiento posinversión de la compañía http://www.tdfund.com/princeton_new/tdf_sphtml/tdfrc1/glossa... A common device in business acquisitions is the earn-out payment, a price contingency based on some aspect of the acquired business's operations. Earn-outs come in two flavors, one based on the acquisition's earnings or cash flow, the other paid in consideration of the former owner's continued services or noncompetition. Since the earn-out could be either a deferred, contingent portion of the purchase price or simply ordinary compensation, its characterization dictates its treatment for tax and accounting purposes. When one party is both the owner selling the business and the principal providing services, the parties may have a difficult time determining the true nature of the earn-out payment. pubs.bowne.com/pdfs/digest/07_8_97.pdf 20/10/00 La aseguradora alemana Allianz ha decidido adquirir el banco estadounidense de gestión de capital Nicholas-Applegate Capital Management por 1.090 millones de dólares (unos 230.000 millones de pesetas). El contrato, que ya ha sido firmado, prevé que en una primera fase, Allianz desembolse 980 millones de dólares y pague el resto en los próximos cinco años si la gestora incrementa en un 25% anual su volumen de negocios. Con esta adquisición, la segunda aseguradora europea administrará en todo el mundo un total de 662.000 millones de euros (110 billones de pesetas). Nicholas-Applegate, con sede en San Diego, administra por su parte inversiones por valor de unos 45.000 millones de dólares y está especializada en fondos de inversión norteamericanos e internacionales. La adquisición se cerrará en el primer trimestre de 2001 sin que el grupo estadounidense abandone su independencia dentro de la aseguradora alemana http://www.dbu.jazztel.es/Segu.htm Allianz will make an upfront payment of 980 million US dollars. The transaction includes additional contingent earn out payments of up to 1,090 million US dollars based on future performance as well as incentive and retention payments totaling 150 million US dollars. The maximum earn out payment of 1,090 million US dollars will be payable if Nicholas-Applegate achieves a 25 percent compound average revenue growth rate over the next five years. http://www.allianz-vermoegen.de/js/vermoegen_2/unternehmen/p... Espero que te sirva, saludos, Patricia |
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4 hrs peer agreement (net): +1
pagos en efectivo sujetos a ganancias futuras Explanation: David, Yo lo traduciría como pagos en efectivo sujetos a ganancias futuras. Para complementar las referencias de Patricia: Earn-out Refers to an additional payment in a merger <mm.html> or acquisition <aa.html> that is not part of the original acquisition <aa.html> cost, which is based on the acquired company's future earnings <ee.html> relative to a level determined by the merger <mm.html> agreement Earn-Out - This term refers to that portion of the transaction value (consideration) that might be contingent on the future of success (earnings) of the company following the sale. Saludos, PMG |
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