Business creation and restructuring Flashcards by I. F.

Q

Immatriculer une société

A

Incorporate a company

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Q

Apport en nature

A

Contribution in kind

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Q

Apport en numéraire

A

Contribution in cash

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Q

Apport en industrie

A

Contribution in services (sweat equity)

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Q

Part de société

A

Share

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Q

Associé

A

Shareholder

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Q

Bilan

A

Balance sheet

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Q

Le passif

A

Liabilities

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Q

L’actif

A

Assets

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Q

L’actif immobilisé

A

Fixed assets

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Q

Les stocks

A

Current assets

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Q

Le passif tiers

A

Debts

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Q

Les capitaux propres

A

Share capital

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Q

Report d’imposition

A

Tax deferral

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Q

Tax suspension regime

A

Régime de suspension d’imposition

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Q

Tax free rollover

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A

Régime de report d’imposition

Q

L’apporteur

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A

The contributor

Q

Espace économique européen (EEE)

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A

European Economic Area (EEA)

Q

Soulte

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A

Balancing payment / Boot

Q

Valeur nominale

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A

Nominal value

Q

sale of shares

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A

vente de titres

Q

redemption of shares

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A

rachat de titres

Q

cancellation of shares

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A

annulation de titres

Q

Valeur d’origine (?)

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A

Cost basis

Valeur de marché

Fair market value (FMV)

Valeur comptable

Book value / accounting value

Valeur d'acquisition

Acquisition price

Plus-value

Capital gain

Apport-cession

Contribution and sale

Fait générateur

Triggering event

Fusion

Merger

Absorbante

Merging company

Absorbée

Merged company

Statuts d'une société

Bylaws

Pacte d'actionnaires

Corporate bylaws