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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...
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| SunflowereenKudoZ activityQuestions: 36 (none open) ( 3 closed without grading) Answers: 10
Bosnia and Herzegovina
| | Local time: 23:43
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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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| Selected response from:
 bonafide1313
Croatia
Local time: 23:43
| Grading comment Hvala!
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| Changes made by editors |
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| Jul 1, 2010 - Changes made by bonafide1313: | | Created KOG entry | KudoZ term => KOG term |
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peer agreement (net): +1
