Glossary entry (derived from question below)
Spanish term or phrase:
cuotas de liquidación
English translation:
liquidating distributions
Added to glossary by
María Eugenia Wachtendorff
Jul 29, 2009 05:43
14 yrs ago
19 viewers *
Spanish term
cuotas de liquidación
Spanish to English
Law/Patents
Business/Commerce (general)
Jurídicamente hablando, la liquidación de una sociedad mercantil es la realización de su unidad patrimonial para cubrir el pasivo social y repartirse el remanente entre los socios por medio de las ***cuotas de liquidación,*** en proporción a la parte de capital que corresponda a cada socio o en la forma que se haya pactado.
The text comes from Guatemala.
Thank you!
The text comes from Guatemala.
Thank you!
Proposed translations
(English)
3 +1 | liquidating distributions | Adriana de Groote |
3 +4 | liquidation quotas | Cesar Serrano |
4 | distribution shares | bigedsenior |
Proposed translations
+1
19 hrs
Selected
liquidating distributions
Por la definición de este término, pienso que muy bien puede tratarse de lo que hablan en tu documento. Además, investigando un poco más, veo que estas "liquidating distributions" se distribuyen o reparten entre los socios, como es tu caso, y se pueden pagar en cuotas o en un solo pago. Quizá de allí viene lo de "cuotas de liquidación".
"Liquidating Distributions:
Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. These distributions are, at least in part, one form of a return of capital. They may be paid in one or more installments. You will receive a Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9."
"Liquidating Distributions:
Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. These distributions are, at least in part, one form of a return of capital. They may be paid in one or more installments. You will receive a Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9."
Note from asker:
Excelente, Adrianita. ESTO es lo que estaba buscando. |
4 KudoZ points awarded for this answer.
Comment: "Muchísimas gracias, querida compatriota, y también a Argosys por su apoyo experto :)"
+4
45 mins
liquidation quotas
Formato de archivo: PDF/Adobe Acrobat - Vista
5% withholding tax on dividends and liquidation quotas payable to .... Dividends and liquidation quotas distributed from a Bulgarian resident company ...
www.deloitte.com/dtt/cda/doc/content/BulgarianTaxes2009.pdf
With withholding tax are levied the dividends and liquidation quotas which ... No withholding tax is levied on dividends and liquidation quotas when they ...
www.nap.bg/ospage?id=520&lang=en
5% withholding tax on dividends and liquidation quotas payable to .... Dividends and liquidation quotas distributed from a Bulgarian resident company ...
www.deloitte.com/dtt/cda/doc/content/BulgarianTaxes2009.pdf
With withholding tax are levied the dividends and liquidation quotas which ... No withholding tax is levied on dividends and liquidation quotas when they ...
www.nap.bg/ospage?id=520&lang=en
Peer comment(s):
agree |
Natalia Pedrosa (X)
19 mins
|
Muchas gracias Natalia! Saludos desde Ecuador!
|
|
agree |
José Manuel Lozano
1 hr
|
Gracias José! Saludos!
|
|
agree |
eski
: Say no more; saludos :))
9 hrs
|
Muchas gracias, Eski! Saludos desde Ecuador!
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agree |
Ruth Ramsey
: or "liquidation proportions".
4 days
|
Thank you very much, Ruth! Saludos!
|
22 hrs
distribution shares
As to the distribution share as deposited by the bankruptcy custodian in the preceding paragraph, on the announcement day of the conclusive distribution, ...
e.cnci.gov.cn/Law/LawDetails2.aspx?ID=6073&p=13
e.cnci.gov.cn/Law/LawDetails2.aspx?ID=6073&p=13
Discussion
El contexto de mi pregunta es la liquidación de una empresa guatemalteca :((