capital contribution
[/ˈkæp.ɪ.təl kənˈtrɪb.ju.ʃən/]
nounpl: capital contributions
aporte de capital
1. A sum of money or assets provided by a partner, shareholder, or investor to a business, partnership, or investment fund
Each partner made a capital contribution of $50,000 to establish the LLC.
Cada sócio fez um aporte de capital de $50.000 para constituir a sociedade limitada.
2. The initial or additional investment made to increase the equity or working capital of a company
The company requires capital contributions from all new investors before they can participate in profits.
A empresa exige aportes de capital de todos os novos investidores antes de participarem dos lucros.
3. In accounting and finance, funds contributed by owners that represent ownership stake in the entity
Capital contributions are recorded in the equity section of the balance sheet.
Os aportes de capital são registrados na seção de patrimônio do balanço patrimonial.
In both Brazilian and American business contexts, capital contributions are fundamental to establishing partnerships and corporations. In Brazil, these contributions are formally documented in the company's bylaws (estatuto social) and are subject to specific regulations outlined in the Brazilian Commercial Code (Código Comercial) and the Limited Liability Company Law (Lei das Sociedades Limitadas). The concept is essential in understanding profit-sharing arrangements and ownership percentages in both countries.
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