Examples of using Share-based compensation in English and their translations into German
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Colloquial
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Official
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Ecclesiastic
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Medicine
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Financial
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Ecclesiastic
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Political
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Computer
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Programming
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Official/political
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Political
Expenses from share-based compensation in the financial year.
Components with long-term incentive effects stock options, share-based compensation with cash settlement.
Cost of share-based compensation LTI 2017-2019 in EUR thousand.
Adjusted operating costs were flat with €245.4 million(Q2/2016: €245.1 million) despite higher share-based compensation.
The expenses for the share-based compensation to venBio Global Strategic Found L. P.
Thereof, roughly 38.9 million shares wereused to fulfill delivery obligations in the course of share-based compensation of employees.
The share-based compensation amounts are based on the grant date fair value.
Members of the Management Board received neither loans or share options norother share-based compensation from the company.
Share-based compensation is becoming a more important factor at large- and mid-cap enterprises.
The amount of the cash payment of this share-based compensation is based on the share price of Fresenius Medical Care AG.
Share-based compensation is calculated based on the year-end share price of CHF 786.50 CHF previous year: CHF 1'288.00.
In a vote by correspondence on June 13, 2012,the Supervisory Board approved the implementation of a new share-based compensation plan Group Share Plan.
According to the GCGC, share-based compensation is considered received at the date and value relevant to German tax law.
The former stock option plan(Long Term Incentive Plan)first introduced in 2005 was replaced in 2012 by a new share-based compensation plan Group Share Plan.
Expenses for share-based compensation were up 3%, mainly reflecting accelerated amortization of deferredcompensation for good leavers.
The buybacks of the completed program amount to roughly 25.6 million shares which wereused to fulfill delivery obligations in the course of share-based compensation of employees.
Share-based compensation is an effective instrument for establishing a company-wide equity culture and at the same time promoting long-term thinking and actions on the part of employees.
Adjusted EBITDA” for our e-commerce segment, digital financial services segment andother services segment represents operating income(loss) before share-based compensation plus depreciation and amortization expenses.
The expenses for the share-based compensation in relation with granted share option plans amounted to TCHF 167 and TCHF 260 for the first six months of 2012 and 2011, respectively.
In addition, a total of 1ʼ390 Georg Fischer registered shares(par value of CHF 1) with a market value ofCHF 1.8 million were allocated as share-based compensation previous year: 1ʼ501 Georg Fischer registered shares, equivalent to a market value of CHF 1.3 million.
The LTIP was replaced by the share-based compensation plan(Group Share Plan) established in 2012, which is organized as a share bonus program and is served by the Company's own shares.
In addition, a total of 1'501 Georg Fischer registered shares(par value of CHF 1) with a market value ofCHF 1.3 million were allocated as share-based compensation previous year: 1'534 Georg Fischer registered shares, equivalent to a market value of CHF 1.0 million.
Share-based compensation to members of the Executive Committee and senior management is stated at fair value at the grant date and recognized in personnel expense in the period in which the service is performed.
The material assumptionsused in measuring the fair value of the long-term share-based compensation for the Supervisory Board are based on an expected volatility of 29.16% and a risk-neutral interest rate of- 0.51% with a remaining duration of one year.
Adjusted gross margin for 2018 was 32% while adjusted gross margin for the fourth quarter 2018 was 35%, compared to 43% and 44% respectively in 2017 excluding acquisition-related,one-time restructuring and share-based compensation costs.
For further explanatory comments concerning share-based compensation under the MSP and the SMP, including the calculation and measurement of the fair value of the phantom stocks and performance shares, please see Note 29.4.
Performance-based compensation will also be awarded for the fiscal year 2012 as a short-term cash component(annual bonus)and a longer-term share-based compensation component stock options, share-based compensation with cash settlement.
The Company grants stock awards as a means for providing share-based compensation to members of the Managing Board, members of the senior management of Siemens AG and its domestic and foreign subsidiaries and other eligible employees.
The share-based compensation for members of the Board of Directors, for the Executive Committee as well as the registered shares for the members of the senior management are stated at fair value and recognized as an expense at the allocation date. Such compensation is recorded under“Operating expenses”(see note 24) for the Board of Directors and under“Personnel expenses”(see note 25) for the Executive Committee and senior management.
Adjusted gross margin for the second quarter was 37%(excluding acquisition-related and share-based compensation costs) with IFRS reported gross margin at 35%(including acquisition-related and share-based compensation costs), compared to 15% and 9% respectively in the same quarter 2018.