Glossary entry (derived from question below)
Italian term or phrase:
conferimento
English translation:
contribution
Added to glossary by
Joanna M Cas (X)
Apr 20, 2011 06:19
13 yrs ago
26 viewers *
Italian term
conferimento
Italian to English
Bus/Financial
Investment / Securities
transfer of a business
In an advice on how to avoid (for tax reasons) a
‘CONFERIMENTO di un ramo di azienda’ by an srl to a new company in exchange for ‘partecipazioni’ in the said new company
being classed instead as
‘un unico atto di cessione di ramo di azienda’
in considering the need for different words for ‘conferimento’ and ‘concessione’, it occurs to me that the conferimento is, rather than being a transfer or assignment (as appears in glossary already) in fact a contribution, given that a shareholding is being received in exchange. We have conferimento down as contribution in one glossary entry already, but in these particular circumstances would like your view as to whether it’s right here. (I also have the conferente & the conferitario to name – this is just to complete the picture for this entry, I am not angling at extra help!).
‘CONFERIMENTO di un ramo di azienda’ by an srl to a new company in exchange for ‘partecipazioni’ in the said new company
being classed instead as
‘un unico atto di cessione di ramo di azienda’
in considering the need for different words for ‘conferimento’ and ‘concessione’, it occurs to me that the conferimento is, rather than being a transfer or assignment (as appears in glossary already) in fact a contribution, given that a shareholding is being received in exchange. We have conferimento down as contribution in one glossary entry already, but in these particular circumstances would like your view as to whether it’s right here. (I also have the conferente & the conferitario to name – this is just to complete the picture for this entry, I am not angling at extra help!).
Proposed translations
(English)
5 +1 | contribution | James (Jim) Davis |
Proposed translations
+1
5 mins
Selected
contribution
contribution of operations/ business units /operating assets
As in a "contribution to capital" an increase in equity with no issue of new shares.
http://www.google.com/search?source=ig&hl=en&rlz=&=&q=invest...
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Note added at 8 mins (2011-04-20 06:27:51 GMT)
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This would be in exchange for existing "partecipazioni". If the "shares" are of an srl, then these are "quote" rather than "azioni" and you might need to translate with the literal "quotas" (commonly used in translation) to distinguish the two.
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Note added at 11 mins (2011-04-20 06:31:08 GMT)
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IF OR COURSE it is in exchange for new shares, as in subscribing a new issue, then transfer or assignment, but I doubt it.
As in a "contribution to capital" an increase in equity with no issue of new shares.
http://www.google.com/search?source=ig&hl=en&rlz=&=&q=invest...
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Note added at 8 mins (2011-04-20 06:27:51 GMT)
--------------------------------------------------
This would be in exchange for existing "partecipazioni". If the "shares" are of an srl, then these are "quote" rather than "azioni" and you might need to translate with the literal "quotas" (commonly used in translation) to distinguish the two.
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Note added at 11 mins (2011-04-20 06:31:08 GMT)
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IF OR COURSE it is in exchange for new shares, as in subscribing a new issue, then transfer or assignment, but I doubt it.
4 KudoZ points awarded for this answer.
Comment: "thanks as ever"
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