conferimento

English translation: contribution

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:conferimento
English translation:contribution
Entered by: Joanna M Cas (X)

06:19 Apr 20, 2011
Italian to English translations [PRO]
Bus/Financial - Investment / Securities / transfer of a business
Italian term or phrase: conferimento
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!).
Joanna M Cas (X)
United Kingdom
Local time: 11:49
contribution
Explanation:
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.
Selected response from:

James (Jim) Davis
Seychelles
Local time: 15:49
Grading comment
thanks as ever
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1contribution
James (Jim) Davis


Discussion entries: 2





  

Answers


5 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
contribution


Explanation:
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...

--------------------------------------------------
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.

--------------------------------------------------
Note added at 11 mins (2011-04-20 06:31:08 GMT)
--------------------------------------------------

IF OR COURSE it is in exchange for new shares, as in subscribing a new issue, then transfer or assignment, but I doubt it.

James (Jim) Davis
Seychelles
Local time: 15:49
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 80
Grading comment
thanks as ever

Peer comments on this answer (and responses from the answerer)
agree  corallia
8 hrs
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