à titre de fond de commerce

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Senior Member
England, English
Au fin de présent acte: cessions des parts "intervivos" et "mortis causa", ou révocation de l'associé, l'évaluation des parts sociales de la présente s'effectuera sur base du dernier bilan approuvé par l'assemblée générale sans aucun débours de fonds à titre de fond de commerce.

Hi all,

Can anyone please help me understand the meaning of this above so I can find a suitable translation (not word-for-word). In the case of inter vivos or mortis causa transfers, or dismisal of a partner, shares will be valued on the basis of the last balance sheet (or statement of financial position) approved by the general meeting without... does this mean that "fonds de commerce" will not be included in this valuation - i.e. goodwill/intangible assets?

Thanks in advance!

  • Garoubet

    Senior Member
    French - France, Quebec
    The fond de commerce is made of tangible assets (equipment, tools, goods) and intangible (clients, brand, patents, goodwill...). In that sentence, I understand it as the shares are valued based on the last financial statement without removing any portion of the balance sheet, meaning it includes the monetary value of the "fond de commerce".
    Does it help?


    Senior Member
    Canada; English
    " Fonds de commerce " would be "business". I think what's meant though is " fonds commercial " ("goodwill"). The participations are to be valued at the book value in the last approved balance sheet without any consideration for goodwill.
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