Glossary entry

Spanish term or phrase:

Acciones, cuotas o participaciones sociales

English translation:

Shares // Shares, capital contributions or ownership interests

Added to glossary by Robert Carter
Aug 11, 2020 21:57
3 yrs ago
63 viewers *
Spanish term
Change log

Aug 27, 2020 03:15: Robert Carter Created KOG entry

Proposed translations

+4
2 hrs
Selected

Shares // Shares, capital contributions or ownership interests

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...
Peer comment(s):

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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4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
25 mins

Shares, quota or share capital

My contribution
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1 hr

shares, quotas or shares of LLC business profits

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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1 hr

Debenture bond, tax amount (one species of quota), or social participations

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
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5 hrs

shares, quotas and/or (corporate) holdings

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
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Reference comments

10 hrs
Reference:

Shares, shares or shares

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!
Peer comments on this reference comment:

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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