"Apports en nature" is a French term commonly used in accounting and business contexts. It refers to the non-monetary contributions made by individuals or companies during the creation or operation of a business. These contributions can take various forms, such as goods, services, or assets.
When a person or entity contributes goods or assets to a business in the form of "apports en nature," it means that instead of investing money, they are transferring ownership or usage rights of physical items or resources. These contributions are recorded as contributions in kind, with their value being assessed based on fair market prices or valuation techniques.
In the context of company creation, "apports en nature" often refers to the investments made by founders or shareholders through non-monetary assets. These assets might include machinery, equipment, vehicles, buildings, intellectual property rights, or even patents. By contributing these assets, founders or shareholders can acquire or increase their stake in the company.
It is important to correctly evaluate and record "apports en nature" to ensure transparency and accuracy in financial statements. This is usually done through proper documentation, such as appraisals or expert assessments, to determine the fair value of the contributed assets.
Overall, "apports en nature" represents the non-monetary contributions made by individuals or companies towards a business, involving the transfer of physical goods, assets, or resources.
