Glossary entry

English term or phrase:

equity-settled

Hungarian translation:

tőkeinstrumentumban teljesített

Added to glossary by Kornél Mató
Nov 2, 2010 21:19
13 yrs ago
English term

equity-settled

English to Hungarian Bus/Financial Investment / Securities
Egy megvalósíthatósági tanulmányt fordítok, értékpapírok adózásáról van szó Magyarországon. A szövegkörnyezet:

Equity-Settled (Non-Tax Qualified)
The capital gain is equal to the difference between the sales proceeds and the FMV of the shares at the initial point of taxation (less any costs related to the securities and transactions).

Bármilyen segítségnek örülök.

Proposed translations

+1
14 mins
Selected

Tőkeinstrumentumban teljesített (részvény-alapú kifizetések)

http://www.iasplus.com/agenda/ifrs2grouptreasury.htm

Others followed the entity route and concluded that the subsidiary should account for the transaction as an equity-settled share-based payment . One of the Board members present highlighted the structuring opportunities that would result if the subsidiary would account for such a transaction as an contribution by the parent under an equity-settled accounting model.


http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

Equity-settled share-based payment transactions
Tőkeinstrumentumban teljesített részvény-alapú kifizetési ügyletek


http://www.worldreginfo.com/wdoc.aspx?file=Rába/2/D96D779A-9...


Equity settled share based payment

Tôkeinstrumentumban teljesített részvény alapú kifizetések

Peer comment(s):

agree Iosif JUHASZ
24 days
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4 KudoZ points awarded for this answer. Comment: "Köszönöm a segítséget!"
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