aportare

Aportare is a Romanian noun that denotes the act of contributing resources or input to a project, organization, or legal entity. It is commonly used in financial, corporate, and civil contexts to refer to providing capital, goods, or services that form part of a partnership, company, or agreement. The term can describe both cash contributions and in-kind contributions, reflecting the value that a contributor adds to a collective effort.

In corporate and legal language, aportare is often distinguished by the form of the contribution. Aport în natură refers to in-kind contributions, such as equipment or property, while aport în numerar refers to cash contributions. The combined value of all aporturi influences equity, ownership shares, and voting power, and may be documented in articles of association, capital increases, or partnership agreements. In accounting and taxation, aporturile are typically recorded as capital aportat and can affect balance sheets and distributions.

Origin and cognates: the Romanian term derives from Latin through Romance-language cognates, with similar forms in languages such as Italian apportare and French apporter, all sharing the core meaning of bringing or supplying something to a collective venture. In Romanian usage, aportare is common in formal or official documentation, while more general terms like contribuție are also used to express related ideas of contribution or input.

See also: aport, aporturi, capital aportat, aport în natură, aport în numerar.