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Performance Award et Performance-Based Award

French translation: Primes au rendement / certains avantages basés sur le rendement

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Performance Award / Performance-Based Award
French translation:Primes au rendement / certains avantages basés sur le rendement
Entered by: Merline
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08:35 Oct 25, 2006
English to French translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: Performance Award et Performance-Based Award
Dans un share plan, uen différence est faite entre ces deux termes...
Comment les traduire ? ça me semble identique..

Performance awards take the form of shares of cass A common stock or stock units. Such awards will be contingent upon the attainment of certain performance goals. Such awards may, but need not, be performance-based awards. (voyez????)

Certain benefits granted under the share plan qualify for the performance-based compensation exemption to section 162 of the internal revenue code. Awards of such qualifying Benefits are referred to as "performance-based awards".

Comment traduire ces deux termes qui semblent pourtant identique. Si vous avez une idée? Merci
Sylvie André
France
Local time: 14:08
Primes au rendement / certains avantages basés sur le rendement
Explanation:
Voici comment je vois la nuance :

Performance awards take the form of shares of class A common stock or stock units...
Les primes au rendement sont remises sous forme d’actions ordinaires... ou de fractions d’actions.

Certain benefits granted under the share plan qualify for the performance-based compensation…
Certains avantages reliés à la participation aux bénéfices peuvent être basés sur le rendement
Selected response from:

Merline
Local time: 08:08
Grading comment
2 KudoZ points were awarded for this answer

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Summary of answers provided
3 +1bonus performance/bonus à base de performance
a05
3Primes au rendement / certains avantages basés sur le rendement
Merline


  

Answers


16 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
performance award et performance-based award
bonus performance/bonus à base de performance


Explanation:
The word for "award" is optional, but this is why is makes sense to retain the same structure of terms in the translation -- the first seems to be the name of this award in terms of a corporate employee compenstation plan, to distingusished it from time-based compeonent, etc.
The second term is in the context of a law where is determines whether this earning qualifies for an exemption. The point of your text is to make it clear that the performance award in question may not necessarily qualify for the exemption granted to other similar earnings under the internal revenue code.

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Note added at 18 mins (2006-10-25 08:54:54 GMT)
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sorry for typos:
compensation
to distinguish
component
it determines


    Reference: http://www.newmediaguide.lu/c/press/14185.html
a05
Native speaker of: Native in RussianRussian
PRO pts in category: 46

Peer comments on this answer (and responses from the answerer)
agree  Diana Salama
3 hrs
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3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
performance award et performance-based award
Primes au rendement / certains avantages basés sur le rendement


Explanation:
Voici comment je vois la nuance :

Performance awards take the form of shares of class A common stock or stock units...
Les primes au rendement sont remises sous forme d’actions ordinaires... ou de fractions d’actions.

Certain benefits granted under the share plan qualify for the performance-based compensation…
Certains avantages reliés à la participation aux bénéfices peuvent être basés sur le rendement


Merline
Local time: 08:08
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 87
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