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1 employee stock ownership plan
HRa plan sponsored by a company by which a trust holds shares in the company on behalf of employees and distributes those shares to employees. In the United States, shares can only be sold when an employee leaves the organization, and are thus thought of as a form of pension provision. In the United Kingdom, shares can be disposed of at any time. There are two types of employee stock ownership plans in the United Kingdom: the case-law employee stock ownership plan, which can benefit all or some employees but may not qualify for tax benefits; and the employee share ownership trust.Abbr. ESOPThe ultimate business dictionary > employee stock ownership plan
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2 share incentive plan
HRa type of financial incentive plan in which employees can acquire shares in the company in which they work and so have an interest in its financial performance. A share incentive scheme is a type of employee stock ownership plan, in which employees may be given shares by their employer, or shares may be offered for purchase at an advantageous price, as a reward for personal or group performance. A share option is a type of share incentive scheme. -
3 Belegschaftsaktienplan
Belegschaftsaktienplan m PERS (AE) employee stock ownership plan, ESOP; (AE) employee stock ownership program, ESOP; (AE) employee stock option plan, ESOP; (BE) employee share ownership plan, ESOP; (BE) employee share ownership programme, ESOP* * *m < Person> employee stock ownership plan (ESOP) (AE), employee stock ownership program (ESOP) (AE), employee stock option plan (ESOP) (AE), employee share ownership plan (BE) (ESOP), employee share ownership programme (ESOP) (BE) -
4 план приобретения акций работниками компании
план приобретения акций работниками компании
Метод наделения работников акциями предприятия, на котором они работают. Различные формы таких планов стали распространяться в Великобритании с 1989 г., когда они впервые были разрекламированы; в 1990 г. государство в целях поощрения распространения таких планов предоставило владельцам компаний, осуществляющим продажу акций в рамках плана приобретения акций служащими компании, переходящую налоговую льготу (roll-over relief) на реализованный прирост рыночной стоимости капитала.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > план приобретения акций работниками компании
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5 Aktienerwerbsplan (m) für Arbeitnehmer
Business german-english dictionary > Aktienerwerbsplan (m) für Arbeitnehmer
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6 Aktienerwerbsplan für Arbeitnehmer
Aktienerwerbsplan m für Arbeitnehmer BÖRSE (BE) employee share ownership plan, ESOP, (AE) employee stock ownership plan, ESOPBusiness german-english dictionary > Aktienerwerbsplan für Arbeitnehmer
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7 План приобретения акций руководством компании
Универсальный русско-английский словарь > План приобретения акций руководством компании
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8 План приобретения акций работниками компании
Finances: Employee Share Ownership PlanУниверсальный русско-английский словарь > План приобретения акций работниками компании
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9 план владения работниками акциями своих компаний
Stock Exchange: employee share ownership planУниверсальный русско-английский словарь > план владения работниками акциями своих компаний
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10 ролл-оверная льгота
ролл-оверная льгота
переходящая скидка
Льгота при выплате налога на реализованный прирост рыночной стоимости капитала, достигнутый в результате отчуждения актива, позволяющая лицу отложить выплату налога путем вычета реализованного прироста рыночной стоимости капитала из базовой цены другого актива, приобретенного этим лицом. Результатом становится увеличение дохода от реализации второго актива, поскольку сумма, уплаченная за его покупку, рассматривается как искусственно заниженная на величину дохода, полученного от реализации первого актива. Подобный тип льгот можно получить при совершении разнообразных операций, в которых лицо, реализующее актив, не получает средства для уплаты налога, как, например, при замене одного актива другим и при учреждении акционерных компаний. См. также: employee share-ownership plan (план приобретения акций служащими компании).
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > ролл-оверная льгота
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11 участие персонала
участие персонала
1. Усиление мотивации рабочей силы путем распределения среди персонала акций компании. Участие работников в акционерном капитале компании (cм.: mployee share - ownership plan (план приобретения акций работниками компании)) в настоящее время стало важным фактором улучшения отношений между администрацией компании и ее работниками.
2. Введение в состав совета директоров представителя наемного персонала компании с целью обеспечить его участие в управлении компанией.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > участие персонала
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12 Mitarbeiterbeteiligungsprogramm
Mitarbeiterbeteiligungsprogramm n PERS (BE) employee share ownership programme, ESOP, (AE) employee stock ownership program, ESOP, (AE) employee stock ownership plan, ESOP, (AE) employee stock option plan, ESOP* * *n < Person> employee share ownership programme (ESOP) (BE), employee stock ownership program (ESOP) (AE), employee stock ownership plan (ESOP) (AE), employee stock option plan (ESOP) (AE)Business german-english dictionary > Mitarbeiterbeteiligungsprogramm
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13 Kapitalstärke
Kapitalstärke
financial strength, sound financial position;
• Kapitalsteuer capital levy, tax on capital;
• vom Finanzamt zurückzuerstattender Kapitalsteueranteil net rate of tax (Br.);
• Kapitalsteuerung investment control;
• Kapitalstock capital fund;
• Kapitalstrom capital flow;
• Kapitalströme umleiten (umlenken) to redirect capital;
• Kapitalstruktur capital (financial) structure, capital position (construction);
• Kapitalstrukturschema set-up;
• Kapitalstrukturverhältnis capital structure ratio;
• Kapitalsuche search for capital;
• auf Kapitalsuche sein to scratch around for funds;
• Kapitalsumme capital [sum], principal, (Versicherung) insurance principal;
• Kapitaltilgung redemption of principal, capital redemption;
• Kapitaltransaktion capital transaction;
• Kapitaltransfer[ierung] transfer of capital [stock], capital transfer;
• Kapitalübernahmeplan für Arbeitnehmer employee stock ownership plan (US);
• Kapitalüberschuss redundant capital, capital surplus (US);
• Kapitalüberschussposten capital surplus item (US);
• Kapitalübertragung, Kapitalüberweisung transfer of capital [stock], remittance of capital, capital transfer;
• Kapitalumdisposition reinvestments, capital movement;
• Kapitalumdispositionen vornehmen to reinvest;
• Kapitalumgruppierung regrouping of capital;
• Kapitalumlauf circulation of capital;
• Kapitalumlenkung redirection of capital;
• Kapitalumschichtung regrouping of capital;
• Kapitalumschlag capital sales (turnover);
• Kapitalumschlagshäufigkeit sales volume rate, total assets turnover;
• Kapitalumschlagsplatz financial centre (Br.) (center, US);
• Kapitalumschlagsverhältnis capital turnover rate;
• Kapitalumstellung (AG) reorganization;
• Kapitalumstrukturierung capital reconstruction;
• Kapitalveränderung capital change;
• Kapitalverbindlichkeit capital liability (commitment);
• Kapitalverbindungen capital connections;
• Kapitalverbrauch capital consumption;
• Kapitalverflechtung[en] capital (financial) interrelation, capital link (connections), interlacing of capital;
• internationale Kapitalverflechtung interpenetration of capital markets;
• Kapitalverflüssigung liberation of capital;
• Kapitalverhältnis capital ratio;
• Kapitalverkehr movement of capital, capital movement (transactions);
• freier Kapitalverkehr free movement of capital;
• Kapitalverkehr beschränken to restrict the free movement of capital;
• Kapitalverkehrssteuer [etwa] transfer tax (US), transfer stamp tax (Br.);
• Kapitalverknappung tightness of money, lack of capital;
• Kapitalverlagerung capital flow, shifting of capital;
• Kapitalverlust capital loss, leakage;
• Kapitalverlustkonto capital loss account;
• Kapitalverlustreserve investment reserve fund;
• Kapitalvermehrung increase of share capital (Br.) (capital stock, US);
• Kapitalverminderung writing off, cut (impairment) of capital, capital reduction (US);
• Kapitalvermögen property of a capital nature, funded property, capital assets (sum), wealth fund, (Einkommensteuerformular) shares and securities, (Kapitalanlagegesellschaft) investment estate;
• Kapitalverpfändungen charges on capital;
• wechselseitige Kapitalverpflechtung cross ownership;
• Kapitalverpflichtungen capital liabilities (commitments), deficiency to owners;
• Kapitalverschlechterung capital impairment;
• Kapitalverschleiß capital depreciation;
• Kapitalverschuldung capital liability;
• Kapitalversicherung endowment insurance (assurance, Br.);
• Kapitalversicherung auf den Erlebensfall pure endowment insurance (assurance, Br.);
• Kapitalversicherung mit bestimmter Verfallzeit insurance for a fixed term;
• Kapitalversicherungsgesellschaft stock insurance corporation (US);
• Kapitalversorgung provision (supply) of capital, capital supply;
• Kapitalverteilung distribution of capital, (Anlagen zu Kapital) current ratio;
• Kapitalverwaltung fund administration, cash management;
• Kapitalverwaltungsgesellschaft investment trust;
• Kapitalverwässerung watering of stock, stock watering;
• Kapitalverwendung capital appropriation, employment of capital, application (employment) of funds;
• anderweitige Kapitalverwendung displacement of funds;
• Kapitalverwendungsnachweis statement of application of funds, capital reconciliation statement (Br.);
• Kapitalverwertung capital investment;
• Kapitalverzehr depreciation of capital, capital depreciation (consumption). -
14 pracownicz|y
adj. [płace, świadczenia] workers’- akcjonariat pracowniczy Ekon. employee stock a. share ownership plan- spór pracowniczy an industrial a. a labour a. a trade dispute- stołówka pracownicza a staff canteen- wczasy pracownicze organized holidays for the workforceThe New English-Polish, Polish-English Kościuszko foundation dictionary > pracownicz|y
См. также в других словарях:
employee share ownership plan — UK US noun [C] UK (US employee stock ownership plan) FINANCE, HR ► a benefits plan in which employees own a percentage of their company’s shares, which are bought and managed for them by a trust (= separate organization): »An employee share… … Financial and business terms
employee share ownership plan — (ESOP) A discretionary trust, normally for the benefit of employees, ex employees and dependants. Used to supply shares on the exercise of share options as an alternative to issuing new shares. Also used in conjunction with long term incentive… … Law dictionary
employee share ownership plan — /ɪmˌplɔɪi: ʃeə ˌəυnəʃɪp plæn/, employee share ownership programme /ɪmˌplɔɪi: ʃeər ˌəυnəʃɪp ˌprəυ ræm/, employee share scheme /ɪmˌplɔɪi: ʃeə ski:m/ noun a plan which allows employees to obtain shares in the company for which they work (though tax… … Dictionary of banking and finance
employee share ownership plan — ESOP A method of providing the employees of a company with shares in the company. The ESOP buys shares in its sponsoring company, usually with assistance from the company concerned. The shares are ultimately made available to employees, usually… … Accounting dictionary
employee share ownership plan — ESOP A method of providing the employees of a company with shares in the company. The ESOP buys shares in its sponsoring company, usually with assistance from the company concerned. The shares are ultimately made available to employees, usually… … Big dictionary of business and management
all employee share ownership plan — (AESOP) A HM Revenue & Customs approved share scheme which offers tax benefits, now known as share incentive plans. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
employee stock ownership plan — ( ESOP) A company contributes to a trust fund that buys stock on behalf of employees. Bloomberg Financial Dictionary * * * Employee Stock Ownership Plan Employee Stock Ownership Plan ➔ ESOP * * * employee stock ownership plan UK US noun [C] (UK… … Financial and business terms
employee share ownership trust — (ESOT) A term used to describe an employee benefit trust. Related links employee share ownership plan (ESOP) Practical Law Dictionary. Glossary of UK, US an … Law dictionary
Employee Share Ownership Trust - ESOT — A program that facilitates the acquisition and distribution of a company s shares to its employees. ESOTs are trust accounts with which a company can sell its shares to employees. Some reasons to provide the ESOT include the following: 1. The… … Investment dictionary
employee share ownership trust — ESOT A trust set up by a UK company, under the provisions introduced in 1989, to acquire shares in the company and distribute them to the employees. The company s payments to the trust are tax deductible. The trust deed sets out the specified… … Accounting dictionary
employee share ownership trust — ESOT A trust set up by a UK company, under the provisions introduced in 1989, to acquire shares in the company and distribute them to the employees. The company s payments to the trust are tax deductible. The trust deed sets out the specified… … Big dictionary of business and management