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equity compensation benefits

German translation: Kapitalbeteiligungsleistungen

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:equity compensation benefits
German translation:Kapitalbeteiligungsleistungen
Entered by: Olaf Reibedanz

19:40 Mar 24, 2004
English to German translations [PRO]
Bus/Financial - Accounting
English term or phrase: equity compensation benefits
Under international accounting standards (IAS), employee benefits are any form of compensation provided to an employee or the employee’s dependants in exchange for services rendered by employees.

Employee benefits usually arise from different sources including:
· Formal plans or agreements (employment contracts, trust deeds, employee handbooks) between the company and the individual or group of employees
· Legislative or industry-wide arrangements in which the company is obliged to participate
· Informal practices that occur with sufficient regularity that they would be considered a constructive obligation or where the suspension of such practice would cause unacceptable damage to the company’s relationship with the employees

These are usually understood to be divided into five categories:

· Short-term employee benefits: wages, salaries, social security contributions, paid leave, medical care, housing, subsidised goods and services, etc. provided to current active employees and their dependants
· Post-employment benefits: pensions, retirement benefits, post-employment life or medical cover, retirement/end of career indemnities, etc.
· Other long term benefits: long-service or sabbatical leave, jubilee/long-service awards, long-term disability benefits, and, if paid twelve months or more after the end of the accounting period, profit sharing, bonuses and deferred compensation
· Termination benefits: severance or redundancy payments
· **Equity compensation benefits**: stock options, restricted share grants, etc.


Definitions

Short-term employee benefits: benefits (other than termination and **equity compensation benefits**) which are fully payable within twelve months after the end of the period in which the employee renders service.

Post-employment benefits: benefits (other than termination and **equity compensation benefits**) which are payable after the completion of employment.

**Equity compensation benefits**: benefits under which either employees are entitled to receive equity financial instruments issued by the company or parent, or an amount of the company’s obligation to the employee depends on the future price of an equity financial instrument issued by the company or parent.


Ist "equity compensation benefits" das Gleiche wie "equity benefits", und kann ich es mit "Kapitalbeteiligungen" übersetzen?
Olaf Reibedanz
Colombia
Local time: 01:00
Kapitalbeteiligungsleistungen
Explanation:
In den International Accounting Standards, die in der Verordnung (EG) Nr. 1725/2003 der Kommission vom 29. September 2003 veröffentlicht wurden, wird **Equity compensation benefits** als Kapitalbeteiligungsleistungen übersetzt.
Selected response from:

Gabriele Schuster
Local time: 08:00
Grading comment
Vielen Dank an euch beide!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1Kapitalbeteiligungsleistungen
Gabriele Schuster


Discussion entries: 1





  

Answers


35 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
Kapitalbeteiligungsleistungen


Explanation:
In den International Accounting Standards, die in der Verordnung (EG) Nr. 1725/2003 der Kommission vom 29. September 2003 veröffentlicht wurden, wird **Equity compensation benefits** als Kapitalbeteiligungsleistungen übersetzt.

Gabriele Schuster
Local time: 08:00
Native speaker of: German
PRO pts in category: 8
Grading comment
Vielen Dank an euch beide!

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter: Richtig, und hier kann man die deutschen IAS-Texte als PDF herunterladen: http://europa.eu.int/eur-lex/de/archive/2003/l_26120031013de... (alle anderen EU-Sprachen erreicht man durch Klicken auf das jeweilige Kürzel oben rechts).
12 hrs
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