Примери коришћења Vesting на Енглеском и њихови преводи на Српски
{-}
-
Colloquial
-
Ecclesiastic
-
Computer
-
Latin
-
Cyrillic
Steve, we have six months until the vesting ceremony.
The implications of vesting conditions are discussed in paragraphs 19- 21.
It's a pleasure to welcome you to our annual Thinkquanaut vesting ceremony!
Vesting comes into play when your employer deposits extra money on your behalf.
Under the graded method,401(k) vesting takes place incrementally and over a period of several years.
Људи такође преводе
Vesting refers to a pension plan participant's right to receive the pension benefits.
Your employer may make you wait a while before giving you access to money in your 401(k) account,a process known as vesting.
No vesting is required before three years of service, 100% vesting is required upon the completion of three years of service.
The entity shall estimate the length of the expected vesting period at grant date, based on the most likely outcome of the performance condition.
In measuring its defined benefit obligation,a cooperative considers the probability that some employees may not satisfy vesting requirements.
Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the shares or share options at the measurement date.
We talk a lot about retirement plans here on Good Financial Cents, butone part of the retirement subject we don't discuss enough is 401(k) vesting.
The entity shall account for those services as they are rendered by the employee during the vesting period, with a corresponding increase in equity or liabilities.
When the fair value of a share grant is estimated,that valuation should be reduced by the present value of dividends expected to be paid during the vesting period.
For example, many employee options have long lives, are usually exercisable during the period between vesting date and the end of the options' life, and are often exercised early.
Vesting is the process used to determine the percentage of employer contributions an employee is entitled to take with him when he leaves the company and takes his 401(k) contributions.
For example, if the employee is not entitled to receive dividends during the vesting period, this factor shall be taken into account when estimating the fair value of the shares granted.
After vesting date, the entity shall reverse the amount recognised for goods or services received if the share options are later forfeited, or lapse at the end of the share option's life.
If the performance condition is a market condition, the estimate of the length of the expected vesting period shall be consistent with the assumptions used in estimating the fair value of the options granted, and shall not be subsequently revised.
All vesting conditions related to employee service or to a non-market performance condition shall be taken into account when estimating the number of equity instruments expected to vest.
Similarly, when the grant date fair value of shares granted to employees is estimated,no adjustment is required for expected dividends if the employee is entitled to receive dividends paid during the vesting period.
If the performance condition is not a market condition,the entity shall revise its estimate of the length of the vesting period, if necessary, if subsequent information indicates that the length of the vesting period differs from previous estimates.
Under a share-based payment arrangement, a counterparty's right to receive cash,other assetsor equity instruments of the entity vests when thecounterparty's entitlement is no longer conditional on the satisfaction of any vesting conditions.
To apply this requirement to share options, for example, the entity shall recognise the goods orservices received during the vesting period, if any, in accordance with paragraphs 14 and 15, except that the requirements in paragraph 15(b) concerning a market condition do not apply.
If the modification occurs after vesting date, the incremental fair value granted is recognised immediately, or over the vesting period if the employee is required to complete an additional period of service before becoming unconditionally entitled to those modified equity instruments.
The entity shall recognise, as a minimum, the services received measured at the grant date fair value ofthe equity instruments granted, unless those equity instruments do not vest because of failure to satisfy a vesting condition(other than a market condition) that was specified at grant date.
Restrictions on transfer or other restrictions that exist during the vesting period shall not be taken into account when estimating the grant date fair value of the shares granted, because those restrictions stem from the existence of vesting conditions, which are accounted for in accordance with paragraphs 19- 21.
(a)a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement,such as vesting requirements, the maximum term of options granted, and the method of settlement(eg whether in cash or equity).
(c) if the entity modifies the vesting conditions in a manner that is beneficial to the employee, for example, by reducing the vesting period or by modifying or eliminating a performance condition(other than a market condition, changes to which are accounted for in accordance with(a) above), the entity shall take the modified vesting conditions into account when applying the requirements of paragraphs 19- 21.
(b)if an employee is granted share options conditional upon the achievement of a performance condition and remaining in the entity's employ until that performance condition is satisfied,and the length of the vesting period varies depending on when that performance condition is satisfied, the entity shall presume that the services to be rendered by the employee as consideration for the share options will be received in the future, over the expected vesting period.