Business creation and restructuring Flashcards by I. F. | Brainscape

Q

Immatriculer une société

A

Incorporate a company

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Apport en nature

A

Contribution in kind

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Apport en numéraire

A

Contribution in cash

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Apport en industrie

A

Contribution in services (sweat equity)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Part de société

A

Share

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Associé

A

Shareholder

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bilan

A

Balance sheet

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Le passif

A

Liabilities

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

L’actif

A

Assets

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

L’actif immobilisé

A

Fixed assets

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Les stocks

A

Current assets

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Le passif tiers

A

Debts

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Les capitaux propres

A

Share capital

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Report d’imposition

A

Tax deferral

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Tax suspension regime

A

Régime de suspension d’imposition

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Tax free rollover

A

Régime de report d’imposition

Q

L’apporteur

A

The contributor

Q

Espace économique européen (EEE)

A

European Economic Area (EEA)

Q

Soulte

A

Balancing payment / Boot

Q

Valeur nominale

A

Nominal value

Q

sale of shares

A

vente de titres

Q

redemption of shares

A

rachat de titres

Q

cancellation of shares

A

annulation de titres

Q

Valeur d’origine (?)

A

Cost basis

Q

Valeur de marché

A

Fair market value (FMV)

Q

Valeur comptable

A

Book value / accounting value

Q

Valeur d’acquisition

A

Acquisition price

Q

Plus-value

A

Capital gain

Q

Apport-cession

A

Contribution and sale

Q

Fait générateur

A

Triggering event

Q

Fusion

A

Merger

Q

Absorbante

A

Merging company

Q

Absorbée

A

Merged company

Q

Statuts d’une société

A

Bylaws

Q

Pacte d’actionnaires

A

Corporate bylaws