Jun 18, 2010 06:46
13 yrs ago
3 viewers *
anglais term
France
The right word in the right place
Native in: français (Variant: Canadian) 
Works in: anglais vers français
with a corresponding credit to the equity capital contribution reserve
anglais vers français
Affaires / Finance
Comptabilité
In a paragraphe about share-based payements:
"The cost of share based payment arrangements with employees is measured by reference to the fair value of equity instruments on the date they are granted, and recognised as an expense on a straight-line basis over the vesting period, with the correponding credit to the equity capital contribution reserve".
"The cost of share based payment arrangements with employees is measured by reference to the fair value of equity instruments on the date they are granted, and recognised as an expense on a straight-line basis over the vesting period, with the correponding credit to the equity capital contribution reserve".
Proposed translations
(français)
| 3 +2 | avec un crédit correspondant à la réserve d'apport en capitaux propres |
GILLES MEUNIER
|
References
| Options |
Jack Dunwell
|
Proposed translations
+2
48 minutes
Selected
avec un crédit correspondant à la réserve d'apport en capitaux propres
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Note added at 49 mins (2010-06-18 07:35:45 GMT)
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Pour reprendre l'idée de l'autre question...
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Note added at 49 mins (2010-06-18 07:35:45 GMT)
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Pour reprendre l'idée de l'autre question...
4 KudoZ points awarded for this answer.
Comment: "un gd merci"
Reference comments
9 heures
Reference:
Options
The following is from the ACCA (UK) site and refers to employee stock options and their accounting. They conclude that the cost should be credited to Share Premium Account (Primes). Which is a part of Shareholders' Equity.
"The total cost of the option to the company is the difference between the proceeds of selling 1,000,000 shares in the market at 290p a share (i.e. £2.9m) and the sum received from the director in exercising the options of selling 1,000,000 shares at 250p each (i.e. £2.5m). At 31 December 2004, there will be no provision in the balance sheet. The charge to the profit and loss account will be £50,000 (to directors� remuneration). The total accumulated provision (£400,000) will be credited to the share premium account."
"The total cost of the option to the company is the difference between the proceeds of selling 1,000,000 shares in the market at 290p a share (i.e. £2.9m) and the sum received from the director in exercising the options of selling 1,000,000 shares at 250p each (i.e. £2.5m). At 31 December 2004, there will be no provision in the balance sheet. The charge to the profit and loss account will be £50,000 (to directors� remuneration). The total accumulated provision (£400,000) will be credited to the share premium account."
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