Acciones, coutas o participaciones sociales

English translation: Shares // Shares, capital contributions or ownership interests

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Acciones, cuotas o participaciones sociales
English translation:Shares // Shares, capital contributions or ownership interests
Entered by: Robert Carter

21:57 Aug 11, 2020
Spanish to English translations [PRO]
Bus/Financial - Accounting / Taxation
Spanish term or phrase: Acciones, coutas o participaciones sociales
Es de un formulario de impuesto a las ganancias de Argentina!

gracias!!
Carina Brizuela
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."



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Note added at 2 hrs (2020-08-12 00:21:45 GMT)
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Sorry, I forgot the link:
http://servicios.infoleg.gob.ar/infolegInternet/anexos/15000...
Selected response from:

Robert Carter
Mexico
Local time: 06:22
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4Shares // Shares, capital contributions or ownership interests
Robert Carter
5Shares, quota or share capital
Graciela Silvia Parma
4shares, quotas or shares of LLC business profits
Francois Boye
4shares, quotas and/or (corporate) holdings
David Hollywood
3Debenture bond, tax amount (one species of quota), or social participations
Ninoslav Matijevic
Summary of reference entries provided
Shares, shares or shares
John Rynne

  

Answers


25 mins   confidence: Answerer confidence 5/5
Shares, quota or share capital


Explanation:
My contribution

Graciela Silvia Parma
Native speaker of: Native in SpanishSpanish
PRO pts in category: 16
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
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




Francois Boye
United States
Local time: 08:22
Native speaker of: Native in FrenchFrench
PRO pts in category: 129
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
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.

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Note added at 1 hr (2020-08-11 23:09:10 GMT)
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https://www.oecd.org/ctp/glossaryoftaxterms.htm

Ninoslav Matijevic
Serbia
Native speaker of: Native in SerbianSerbian
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
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...

Robert Carter
Mexico
Local time: 06:22
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 60
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  philgoddard: "Or other ownership interests", because that's what the first two are.
5 hrs
  -> Thanks, Phil.

agree  Adrian MM.: company shares, partnership cap. contribs. and corporate interests ('stakes' my audio-typists in Central London used to mix up with the local steak house). // Cap. contribs. (kept on *partnership a/c*) vs. shares works for a partnership unless an LLP-
10 hrs
  -> Thanks, Adrian, those are all good options too, but as John says (although I'm not sure why he didn't agree with me), they're all types of shares really.

agree  Luis M. Sosa
16 hrs
  -> Thanks, Luis.

agree  Antonella Perazzoni
1 day 22 hrs
  -> Thanks, Antonella.
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
shares, quotas and/or (corporate) holdings


Explanation:
http://pagbam.com/newsletters/alerta-de-novedades-legales-ed...

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Note added at 5 hrs (2020-08-12 03:39:22 GMT)
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check out this link (I've read the first couple of paragraphs and ok IMO)

ahí tenés todo en castellano e inglés razonable

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Note added at 5 hrs (2020-08-12 03:40:37 GMT)
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epa... acabo de leer un poquito más y ojo....

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Note added at 5 hrs (2020-08-12 03:44:58 GMT)
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la traducción tiene errores pero te puede ayudar

David Hollywood
Local time: 09:22
Works in field
Native speaker of: English
PRO pts in category: 139
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Reference comments


10 hrs peer agreement (net): +3
Reference: Shares, shares or shares

Reference information:
Just because many Spanish-speaking countries are careful to distinguish between shares in an S.A., an S.L. or a partnership, even going so far as to establish prohibitions (e.g. Spain will not let you use the word "acciones" to refer to the shares in a Sociedad Limitada; they must be referred to as "participaciones"), that doesn't mean you have to bend over backwards to find three different terms in English. In the end, they are all shares.

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Note added at 10 hrs (2020-08-12 08:13:08 GMT)
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I'd just translate it as "Shares".

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Note added at 13 hrs (2020-08-12 11:03:47 GMT)
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Adrian, sadly, I'm afraid we'll never be rid of it!

John Rynne
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 129

Peer comments on this reference comment (and responses from the reference poster)
agree  Adrian MM.: We seem to have been canvassing this conundrum for at least 30 years...
2 hrs
agree  Andy Watkinson
5 hrs
neutral  philgoddard: Robert has already said this, so I assume you agree with his answer :-)
9 hrs
agree  Robert Carter: I agree, John, perhaps you didn't notice this in my post.
1 day 18 hrs
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