vesting conditions

Croatian translation: uvjeti za stjecanje prava

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:vesting conditions
Croatian translation:uvjeti za stjecanje prava
Entered by: bonafide1313

16:18 Jun 2, 2010
English to Croatian translations [PRO]
Bus/Financial - Accounting / IFRS
English term or phrase: vesting conditions
IFRS 2 describes vesting conditions as including service conditions and performance conditions but is silent on whether other features of a share-based payment transaction are vesting conditions. IFRS 2 also specifies the accounting treatment when an entity cancels a grant of equity instruments. However, it does not state how cancellations by a party other than the entity should be accounted for.

http://www.iasb.org/Current Projects/IASB Projects/Share-bas...

Hvala!
Sunflowereen
Bosnia and Herzegovina
Local time: 07:23
uvjeti za stjecanje prava
Explanation:

... teško je naći izraz za "vest" i "vesting" koji će funkcionirati u svim kontekstima i konstrukcijama (posebno jer postoje i non-vesting conditions, koji bi se onda morali prevesti nekako kao uvjeti koji nisu odlučujući za stjecanje prava ili slično), ali otprilike mislim da se generalno radi o definitivnom, neopozivom stjecanju prava na nešto...

pretpostavljam da se ovdje radi o plaćanjima u ili s osnove dionica, udjela ili slično....

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:...

In Appendix A, the definitions of "vest" and "vesting conditions" are amended as follows.

"vest To become an entitlement. Under a share-based payment arrangement, a counterparty’s right to receive cash, other assets or equity instruments of the entity vests when the counterparty’s entitlement is no longer conditional on the satisfaction of any vesting conditions.

vesting conditions The conditions that determine whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement. Vesting conditions are either service conditions or performance conditions. Service conditions require the counterparty to complete a specified period of service. Performance conditions require the counterparty to complete a specified period of service and specified performance targets to be met (such as a specified increase in the entity’s profit over a specified period of time). A performance condition might include a market condition."

Selected response from:

bonafide1313
Croatia
Local time: 07:23
Grading comment
Hvala!
2 KudoZ points were awarded for this answer



Summary of answers provided
2 +1uvjeti za stjecanje prava
bonafide1313


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
uvjeti za stjecanje prava


Explanation:

... teško je naći izraz za "vest" i "vesting" koji će funkcionirati u svim kontekstima i konstrukcijama (posebno jer postoje i non-vesting conditions, koji bi se onda morali prevesti nekako kao uvjeti koji nisu odlučujući za stjecanje prava ili slično), ali otprilike mislim da se generalno radi o definitivnom, neopozivom stjecanju prava na nešto...

pretpostavljam da se ovdje radi o plaćanjima u ili s osnove dionica, udjela ili slično....

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:...

In Appendix A, the definitions of "vest" and "vesting conditions" are amended as follows.

"vest To become an entitlement. Under a share-based payment arrangement, a counterparty’s right to receive cash, other assets or equity instruments of the entity vests when the counterparty’s entitlement is no longer conditional on the satisfaction of any vesting conditions.

vesting conditions The conditions that determine whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement. Vesting conditions are either service conditions or performance conditions. Service conditions require the counterparty to complete a specified period of service. Performance conditions require the counterparty to complete a specified period of service and specified performance targets to be met (such as a specified increase in the entity’s profit over a specified period of time). A performance condition might include a market condition."



bonafide1313
Croatia
Local time: 07:23
Native speaker of: Native in CroatianCroatian
PRO pts in category: 32
Grading comment
Hvala!

Peer comments on this answer (and responses from the answerer)
agree  Natasa Djurovic
7 days
  -> Hvala, Nataša!
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