22:31 Aug 27, 2015 |
English to French translations [PRO] Law (general) / Share incentive plan | |||||||
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| Selected response from: Francois Boye United States Local time: 01:29 | ||||||
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Summary of answers provided | ||||
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4 +4 | convention de partenariat par acquisition d'actions |
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4 | convention d'acquisition de parts d'association |
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Discussion entries: 2 | |
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partnership share agreement convention d'acquisition de parts d'association Explanation: partnership shares = parts d'association The convention defines the conditions under which employees may buy and benefit from partnership shares, that is, their companies' shares bought out of their salaries -------------------------------------------------- Note added at 1 day21 hrs (2015-08-29 19:57:01 GMT) -------------------------------------------------- Partnership Shares[edit] Employees can use their pre-tax salary to buy shares up to a maximum of £1,500 or 10% of salary (whichever is the lower) each year (to increase to £1,800 from 6 April 2014). Partnership Shares will be free of Income Tax and National Insurance at the date of purchase. If an employee takes their Partnership Shares out of the SIP within 3 years of the date of purchase, Income Tax and National Insurance will be payable on the market value of the shares at the date of removal. If the Partnership Shares are removed between 3 and 5 years from the date of purchase, then Income Tax and National Insurance will be due on the lower of the value of the Partnership Shares at the date of award and their market value on the date on which they are withdrawn from the SIP. If the Partnership Shares remain in the SIP for more than 5 years no Income Tax or National Insurance is payable when the shares are eventually removed from the SIP. The purchase of Partnership Shares can be funded in 2 ways; either a single lump sum contribution once a year; or monthly contributions (subject to a maximum of £125 per month or 10% of salary (£150 per month from 6 April 2014) , whichever is the lower, and a minimum of £10 per month). If the employee opts to make a lump sum contribution, the Partnership Shares must be purchased within 30 days of the deduction from salary. Contributions from salary can be accumulated for a period of up to 12 months. Partnership Shares must be purchased within 30 days of the end of the accumulation period; or contributions from monthly salary can be used to buy Partnership Shares within 30 days of the deduction. -------------------------------------------------- Note added at 2 days14 hrs (2015-08-30 12:47:20 GMT) -------------------------------------------------- The evidence that 'Partnership Shares' means 'parts d'association' in French: http://iate.europa.eu/SearchByQuery.do;jsessionid=1ccXVv6WRj... -------------------------------------------------- Note added at 2 days14 hrs (2015-08-30 12:50:53 GMT) -------------------------------------------------- Source: IATE, European Union EN partnership share = share in a partnership FR part d'association |
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partnership share agreement convention de partenariat par acquisition d'actions Explanation: Il s'agit d'un cadre d'application d'une politique d'intéressement aux résultats d'une entreprise sous forme d'acquisition d'actions. -------------------------------------------------- Note added at 10 hrs (2015-08-28 08:39:17 GMT) -------------------------------------------------- - Quelques exemples : 1. "The Committee approved the terms and conditions of a new share-based incentive plan that includes both stock options and bonus shares. " -------------------------------------------------- Note added at 10 hrs (2015-08-28 08:47:18 GMT) -------------------------------------------------- " Le Comité a approuvé les caractéristiques d'un nouveau programme d'intéressement en actions, combinant attribution d'options de souscription et attributions gratuites. " http://www.globalfairfinance.net/media.php?id=3698 -------------------------------------------------- Note added at 9 days (2015-09-05 23:44:39 GMT) Post-grading -------------------------------------------------- - Le contexte de la question se réfère explicitement au plan d'intéressement par acquisition de parts sociales de l'entreprise à des prix et des conditions favorables. Ce plan est destiné aux salariés et aux partenaires de l'entreprise (par exemple les VRP multicartes) avec un double objectif incitatif : stimuler l'épargne salariale et instaurer des rapports de partenariat entre l'entreprise et ses salariés. En fonction du cadre particulier de chaque plan d'intéressement, le terme anglais "share" est couplé à un adjectif ou un substantif y compris celui de"partnership" indiquant le type particulier de la convention mais il 'agit toujours de parts sociales de l'entreprise ou de titres de participation à des fonds communs de placement créés et gérés par l'entreprise. Il n'existe pas de "parts d'association" ! -------------------------------------------------- Note added at 9 days (2015-09-05 23:59:51 GMT) Post-grading -------------------------------------------------- - En effet, plusieurs sites britanniques dédiés aux share incentive plans sont formels : il s'agit de shares, à savoir, de parts sociales : 1. If you get shares through a Share Incentive Plan (SIP) and keep them in the plan for 5 years you won’t pay Income Tax or National Insurance on their value. You won’t pay Capital Gains Tax on shares you sell if you keep them in the plan until you sell them. ... Partnership shares You can buy shares out of your salary before tax deductions. There’s a limit to how much you can spend - either £1,800 or 10% of your income for the tax year, whichever is lower. https://www.gov.uk/tax-employee-share-schemes/share-incentiv... Il est clair qu'il s'agit de parts sociales de l'entreprise acquises dans le cadre d'une convention de partenariat et non d'hypothétiques "parts d'association" -------------------------------------------------- Note added at 9 days (2015-09-06 00:06:12 GMT) Post-grading -------------------------------------------------- 2. The Share Incentive Plan involves the setting up of a Trust that will acquire shares and allocate them to participants in accordance with the rules of the Share Incentive Plan. The Share Incentive Plan comprises three main parts under which Free Shares, Partnership Shares and Matching Shares may be awarded. Companies may choose which parts to adopt ... Partnership Shares : These are shares with a value, at the acquisition date, of up to £1500 or 10% of salary in the tax year (whichever is lower) bought by the participating employee with pre-tax salary (i.e. before tax and National Insurance Contributions). http://www.employeeshareschemes.co.uk/plans-sip.aspx -------------------------------------------------- Note added at 9 days (2015-09-06 00:12:18 GMT) Post-grading -------------------------------------------------- - Je tiens à préciser que j'ai ajouté ces explications et références supplémentaires après le choix de la réponse par le collègue qui avait publié la question non pour contester les points mais pour exercer mon droit de réponse, ce que je n'ai pas pu faire plus tôt en raison de problèmes de santé. -------------------------------------------------- Note added at 9 days (2015-09-06 00:37:59 GMT) Post-grading -------------------------------------------------- 3. Enfin, il existe un manuel publié par le ministère des finances du Royaume uni, spécialement consacré au "Partnership share agreement" à l'adresse suivante : PDF]Partnership Share Agreement - HM Revenue & Customs www.hmrc.gov.uk/manuals/.../ESSUM29715_PSA.p... Dans cette publication officielle il est, également stipulé qu'il s'agit de parts sociales et il n'est nulle part question de "parts d'association" ! |
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