GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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16:18 Jun 2, 2010 |
English to Croatian translations [PRO] Bus/Financial - Accounting / IFRS | |||||||
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| Selected response from: bonafide1313 Croatia Local time: 07:26 | ||||||
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Summary of answers provided | ||||
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2 +1 | uvjeti za stjecanje prava |
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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." |
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