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vested financial instrument

Russian translation: "созревший"

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13:48 Mar 19, 2007
English to Russian translations [PRO]
Bus/Financial - Accounting
English term or phrase: vested financial instrument
IFRS 2 ... applies to shares, options and other financial instruments, that were transferred after dd mm yy and *had not yet vested at the effective date*
nuclear
Local time: 14:23
Russian translation:"созревший"
Explanation:
This is definitely not the most businesslike way to translate it, but the fact of the matter is that in most cases option grants to employess or executives is a form of a forward-looking bonus aimed at enticing employees to stay on the job for a specified period of time or making them financially interested in doing a good job. Consequently, most option grants have vesting periods, i.e. a period of time that has to pass before they can be executed, i.e. converted into cash one way or another. You can also try to use a clause like "инструмент, который может быть реализован", or something similar but it sounds much clumsier in Russian.

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Note added at 22 hrs (2007-03-20 12:43:43 GMT)
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I guess, that's what you have to do, it sounds Russian enough to me. I have no idea if there's a specific term for it now (probably not, or a direct kalka like vestirovanniye or sth), when I left the country 15 years ago there definitely wasn't. Oh, and I wouldn't touch perekhod prav that Ms. Akkaya suggested, the vesting process has nothing to do with a rights transfer. The rights are transferred to you right away, when the option is granted, it's the realization of the right that is being delayed.
Selected response from:

The Misha
Local time: 07:23
Grading comment
Thanks for detailed explanations, that really helps. BTW, I don't think Maria's option is all that bad, used it couple of times when semed applicable.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4"созревший"The Misha
4ф.и., переход прав на который произошелMaria Akkaya


Discussion entries: 1





  

Answers


22 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
ф.и., переход прав на который произошел


Explanation:
Только что занималась переводами всего этого дела. Полтора года назад для самого IASB, пару месяцев тому - для Big Four. Комментарии к этому стандарту переводила лично. У IASB был принят перевод - "период перехода" инструмента. Мы посчитали его неудачным и пришли к "периоду перехода прав" на инструмент. Так вокруг этого и плясала. Конструкции, надо сказать, порой получались изощренные. Не ставлю самую большую степень уверенности, поскольку перевод еще не опубликован.

Maria Akkaya
Local time: 14:23
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 4
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
"созревший"


Explanation:
This is definitely not the most businesslike way to translate it, but the fact of the matter is that in most cases option grants to employess or executives is a form of a forward-looking bonus aimed at enticing employees to stay on the job for a specified period of time or making them financially interested in doing a good job. Consequently, most option grants have vesting periods, i.e. a period of time that has to pass before they can be executed, i.e. converted into cash one way or another. You can also try to use a clause like "инструмент, который может быть реализован", or something similar but it sounds much clumsier in Russian.

--------------------------------------------------
Note added at 22 hrs (2007-03-20 12:43:43 GMT)
--------------------------------------------------

I guess, that's what you have to do, it sounds Russian enough to me. I have no idea if there's a specific term for it now (probably not, or a direct kalka like vestirovanniye or sth), when I left the country 15 years ago there definitely wasn't. Oh, and I wouldn't touch perekhod prav that Ms. Akkaya suggested, the vesting process has nothing to do with a rights transfer. The rights are transferred to you right away, when the option is granted, it's the realization of the right that is being delayed.

The Misha
Local time: 07:23
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 32
Grading comment
Thanks for detailed explanations, that really helps. BTW, I don't think Maria's option is all that bad, used it couple of times when semed applicable.
Notes to answerer
Asker: Про созревший я признаться тоже думал, но в том же отчете "matured" часто встречается, зачем бы они стали плодить сущности без необходимости? А вот для этого "vesting period" в случае опционов как-нибудь по-русски называется? Или остановиться на чем-то типа "но не подлежащие реализации на момент составления баланса?"

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Changes made by editors
Mar 19, 2007 - Changes made by nuclear:
Language pairRussian to English » English to Russian


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