English to Portuguese Bus/Financial Finance (general)

O texto está em um memorando sobre a distribuição do patrimônio de uma empresa.
Segue a frase para contexto:
"transfer of shares through a contribution by "Company A" to "Company B" and a subsequent grandparent
contribution by "Company B" to "Company C".

Mais adiante, o próprio documento dá uma definição sobre "grandparent contribution". O meu problema é encontrar um termo equivalente em português. Segue a frase:
"The contributor has to increase the book value of the shareholding in the recipient accordingly, while remaining from its balance sheet the shares contributed. Given that a contribution is made by an indirect shareholder, with one or more intermediate companies (i.e. “grandparent contribution”), the contribution is to be recorded on the level of every company in the chain"