English to French Law/Patents Law: Contract(s) Contrat de société

Dans un contrat de société (statuts), il y a une clause appartenant au chapitre Attributions et distributions (capital).

In accordance with XXX, income, gain, loss and deduction with respect to property actually or constructively contributed to the capital of the company shall, solely for tax purposes, be allocated among the members so as to take account of any variation at the time of the contribution between the tax basis of the property of the company and its initial book value.