Jun 20, 2020 10:23
3 yrs ago
17 viewers *
English term

individual

Non-PRO English to French Bus/Financial Finance (general)
Good morning,

I am translating an operating agreement (contrat d'exploitation) for a limited liability company (SARL), under article CAPITALIZATION OF THE COMPANY, there comes the section capital and capital account. It says:

An individual Capital Account will be established and maintained on behalf of each Member. “Capital Account” means, with respect to any Member, the Capital
Account maintained for such member in accordance with the following provisions :

To each Member’s Capital Account there shall be credited such Member’s Capital Contributions, such Member’s distributive share of Profits and any items in
the nature of income or gain that are specially allocated pursuant to Section YYY hereof, and the amount of any Company liabilities assumed by such Member or which are secured by any property distributed to such Member, and shall otherwise be adjusted in accordance with
Regulations Section XXX.

"apport" would be 'capital contributions'. "distributive shares" = "parts sociales".

I understand that capital account is "capital social", so what would be individual capital account?
Capital social individuel?

Thanks for your help.
Change log

Jun 20, 2020 12:17: writeaway changed "Field" from "Other" to "Bus/Financial"

Discussion

VeroniquePhelut (asker) Jun 20, 2020:
@ Hugues Roumier Effectivement, vous avez raison. Merci pour vos éclaircissements !
Hugues Roumier Jun 20, 2020:
Capital social et individuel sont differents If you translate "capital account" as "capital social", then "individual capital account" becomes awkward here, because in French it's "capital social" or else "capital individuel", but these are two distinct notions.

Proposed translations

+1
19 mins
Selected

Compte individuel de capital / compte courant d’associé

"capital account" is "compte de capital", which is a term in itself. So "individual capital account" is "compte individuel de capital ", as opposed to "compte de capital social".

But it may also correspond to "compte courant d’associé", according to the definition you gave in the description. (see the link here https://comptabilite.ooreka.fr/astuce/voir/599027/compte-de-...
Example sentence:

Capital social ou individuel

Toutes les opérations financières sont regroupées dans un « compte de capital (...)

Peer comment(s):

agree Cathy Rosamond : Compte de capital individuel
2 days 6 hrs
Something went wrong...
4 KudoZ points awarded for this answer.
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search