05:20 Oct 22, 2013 |
英語から日本語への翻訳 [PRO] Bus/Financial - 法: 契約 / 株主総会議事録 | |||||||
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| 返答を選択: Ash Furuta 日本 Local time: 18:12 | ||||||
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3 | 未取得の報酬 |
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FYI |
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outstanding award 未取得の報酬 説明: Looking at some websites, it appears that an award agreement ((取締役の)報酬契約) is discussed along with employees' stock option which is designed to incentivise employees by granting options to purchase shares. Directors (and in some cases senior officers) would be granted shares or equities if they meet a certain criteria specified in an award agreement by achieving good results. Outstanding award would therefore mean shares which have not been granted to such directors. Thus, I believe outstanding award can be translated as '未取得の報酬'. It matters in the due diligence exercise or for persons envisaging to purchase shares since if there is an outstanding award which will be granted in the form of shares in the future, it will affect the purchase price of the shares or their share holding afterwards. You can see some relevant information in the web references attached by putting keywords like 'award' or 'outstanding'. レファレンス http://toushi.kankei.me/docs/text/S1000278 レファレンス http://www.nikkei.com/markets/ir/irftp/data/tdnr2/tdnetg3/20... |
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Reference: FYI Reference information: http://www.readyratios.com/usgaap/CompensationRelatedCostsSt... http://www.investopedia.com/terms/o/outstandingshares.asp http://www.investorwords.com/8332/restricted_stock_award.htm... |
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