GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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21:57 Aug 11, 2020 |
Spanish to English translations [PRO] Bus/Financial - Accounting / Taxation | |||||
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| Selected response from: Robert Carter Mexico Local time: 19:22 | ||||
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Summary of reference entries provided | |||
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Shares, shares or shares |
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Shares, quota or share capital Explanation: My contribution |
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shares, quotas or shares of LLC business profits Explanation: https://guiasjuridicas.wolterskluwer.es/Content/Documento.as... https://www.legalzoom.com/articles/how-are-profits-split-in-... Cuota Parte determinada y fija que corresponde dar o percibir a cada uno de los interesados en un negocio, suscripción, empréstito, etc. | Lo señalado de antemano; como una obligación, contribución, derecho, etc., en forma periódica, temporal o por una sola vez. | DE HIJO LEGÍTIMO. La porción hereditaria forzosa señalada por la ley para los hijos extramatrimoniales. | LITIS. V. PACTO DE CUOTA LITIS | VIDUAL. Se denomina asimismo cuota usufructuaria del viudo o cuota legitimaria en usufructo. Es la parte que corresponde al cónyuge viudo en la herencia del premuerto cuando concurre con descendiente o ascendientes; porque, en otros supuestos, sus derechos hereditarios son más amplios. Fuente:http://www.enciclopedia-juridica.com/d/cuota/cuota.htm |
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Debenture bond, tax amount (one species of quota), or social participations Explanation: The appropriate translation: "The debenture bond (bond), tax amount (one kind quota), or social participations. -------------------------------------------------- Note added at 1 hr (2020-08-11 23:09:10 GMT) -------------------------------------------------- https://www.oecd.org/ctp/glossaryoftaxterms.htm |
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Shares // Shares, capital contributions or ownership interests Explanation: All three terms mean "shares," i.e., they refer to the equity you can hold in different types of legal entities in Argentina, therefore the simplest way to translate this in English is "shares." Alternatively, you could also translate it as "Shares, capital contributions or ownership interests" or "Shares in corporations, companies, cooperatives, or partnerships". (1) Acciones ≈ shares in a corporation, PLC, etc. (2) Cuotas sociales ≈ capital contributions (shares in a cooperative company) (3) Participaciones sociales ≈ ownership interests (in an LLC or partnership) I think (1) and (3) above would be fairly obvious to most Spanish to English translators in this field, but with regard to number (2), here is an explanation from Argentine law on cooperative societies(?): "LEY Nº 20.337 LEY DE COOPERATIVAS Buenos Aires ,2 de mayo de 1973 ... CAPITULO IV DEL CAPITAL Y LAS CUOTAS SOCIALES División en cuotas sociales ARTICULO 24.- El capital se constituye por cuotas sociales indivisibles y de igual valor. Acciones Las cuotas sociales deben constar en acciones representativas de una o más, que revisten el carácter de nominativas." -------------------------------------------------- Note added at 2 hrs (2020-08-12 00:21:45 GMT) -------------------------------------------------- Sorry, I forgot the link: http://servicios.infoleg.gob.ar/infolegInternet/anexos/15000... |
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