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81 контрольный пакет акций
1. control packet of shares2. controlling stock3. majority interestпакет акций, не дающий контроля — minority interest
4. majority ownership5. majority shareholding6. controlling block of shares7. controlling interest8. major shareholdingРусско-английский большой базовый словарь > контрольный пакет акций
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82 stock option
фин. фондовый опцион, опцион на акции (опцион, дающий право купить или продать определенное количество акций компании в течение конкретного срока по определенной цене)Syn:Ant:compensatory stock option, employee stock option, qualifying stock option, restricted stock option, stock option plan, commodity option, executive share option scheme, equity-linked securitiesSee:compensatory stock option, employee stock option, qualifying stock option, restricted stock option, stock option plan, commodity option, executive share option scheme, equity-linked securities
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фондовый опцион: 1) опционная сделка: приобретение права купить или продать определенное количество акций данной компании в течение конкретного срока; = share option; см. call option; 2) поощрение служащих компании путем предоставления им права купить акции данной компании на определенных условиях; = employee stock ownership plan; share incentive scheme.* * ** * *. Опционный контракт, в основе которого лежат обыкновенные акции корпорации . Инвестиционная деятельность . -
83 stock purchase plan
фин., эк. тр. программа [план\] покупки акций* (программа, позволяющая сотрудникам компании приобретать акции компании по льготной цене)See:
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программа покупки служащими корпорации ее акций (в некоторых случаях - акционерами компании); это могут быть программы наделения акциями, предоставления права покупки по льготной цене, реинвестирования дивидендов; см. automatic investment program;* * * -
84 Beteiligung
Beteiligung f 1. BÖRSE stake, (participating) interest; 2. FIN equity holding, interest, int.; 3. GEN involvement; stake (an einem Unternehmen); 4. POL turnout (Wahl); 5. RW participation, share; 6. WIWI trade investments • eine Beteiligung an etw. erwerben GEN acquire an interest in sth, acquire a stake in sth* * *f 1. < Börse> stake, (participating) interest; 2. < Finanz> equity holding, interest (int.) ; 3. < Geschäft> an einem Unternehmen stake, involvement; 4. < Pol> Wahl turnout; 5. < Rechnung> participation, share; 6. <Vw> trade investments ■ eine Beteiligung an etw. erwerben < Geschäft> acquire an interest in sth, acquire a stake in sth* * *Beteiligung
participation, sharing, (Anlage) investment, (Anteil) share, interest, (Gesellschaftsanteil) amount invested [in a company], contribution to capital, stake, (Mitwirkung) cooperation, collaboration, (Teilnehmerzahl) attendance, (Unterstützung) support, contribution;
• mit der Aussicht späterer Beteiligung with a view to partnership;
• mit Beteiligung am Gewinn participating;
• Beteiligungen holdings, shareholdings, stockholdings (US), (Bilanz) investments, equitable (equity) interests;
• steuerlich absetzbare Beteiligung tax-deductive share;
• ausländische Beteiligungen foreign interests;
• finanzielle Beteiligung [financial] interest, financial holding (participation);
• formale (nominelle) Beteiligung nominal participation (interest);
• geringe Beteiligung thin attendance;
• industrielle Beteiligung industrial participation;
• kommanditistische Beteiligung limited partnership interest;
• maßgebliche Beteiligung controlling interest;
• minimale Beteiligung little or no participation;
• prozentuale Beteiligung quota;
• staatliche Beteiligung government[al] participation (interest);
• stille Beteiligung secret (sleeping, Br., dormant, silent, US) partnership;
• verschiedene Beteiligungen (Bilanz) sundry investments and interests;
• Beteiligung an etw. exposure to s. th.;
• Beteiligungen durch Aktienbesitz shareholdings (Br.), stockholdings (US);
• Beteiligung am staatlichen Altersversorgungswerk contracting into the state pension scheme;
• Beteiligung der Angestellten (Belegschaft) am Aktienkapital employee share (Br.) (stock, US) ownership;
• Beteiligung der Arbeiter und Angestellten am Gewinn industrial partnership, profit sharing;
• Beteiligungen im Ausland foreign investments;
• Beteiligungen an Banken und Bankfirmen shareholding stockholding (US), interest in foreign banks;
• Beteiligung an einem Dokumentengeschäft negotiating a documentary credit;
• Beteiligung Dritter am Rechtsstreit third-party notice;
• Beteiligung an der Geschäftsführung management sharing (US);
• Beteiligungen an Gesellschaften investment in companies (corporations, US);
• Beteiligung am Gewinn share of profits, profit sharing;
• Beteiligung an einem Konsortium underwriting participation;
• Beteiligung an den Kosten shareholding of costs;
• Beteiligung an der Patentverwertung interest in the patent exploitation;
• Beteiligung der Pensionskasse pension fund’s holdings;
• Beteiligung am Stammkapital equity participation;
• Beteiligung an Tochter- und Konzerngesellschaften investments in subsidiaries and associated companies;
• Beteiligung von erheblichem Umfang material interests;
• Beteiligung an einem Unternehmen participation in an enterprise;
• Beteiligung am Verlust sharing of loss;
• Beteiligung anderer Versicherer co-insurance;
• gute (schlechte) Beteiligung an der Wahl heavy (small) poll;
• Beteiligung an einer Werbesendung co-sponsoring;
• Beteiligungen und andere Wertpapiere (Bilanz) bonds and other interests;
• Beteiligung abgeben to realize an investment;
• jem. eine Beteiligung an seinem Geschäft anbieten to offer s. o. an interest in one’s business;
• seine Beteiligung aufgeben to withdraw one’s money from a business, to stand down;
• mehrere Beteiligungen besitzen to have holdings in several companies;
• Beteiligung erwerben to secure an interest;
• Beteiligung durch Erlassen der Rückzahlung von Staatskrediten erwerben to buy its way in by waiving repayment of state loans;
• an einem Unternehmen in großzügiger Weise Beteiligungen erwerben to launch a corporation on an acquisition drive;
• seine Beteiligung zu erkennen geben to disclose one’s interest;
• mehrere Beteiligungen haben to have holdings in several companies (corporations, US);
• seine Beteiligung den Steuerbehörden offen legen to reveal one’s holdings to the tax authorities;
• Beteiligung realisieren to realize an investment;
• unter lebhafter Beteiligung der Bevölkerung stattfinden to be accompanied by demonstrations of public sympathy;
• j. zur Beteiligung an etw. veranlassen to interest s. o. in s. th.;
• seine Beteiligung verkaufen to sell out one’s share of business;
• sich in immer größerem Ausmaß Beteiligungen zulegen to play the acquisition game;
• volle Beteiligung zugesagt full interest admitted. -
85 plan
план; программа• -
86 владение акциями
1. share ownership2. shareholding3. stockholdingРусско-английский большой базовый словарь > владение акциями
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87 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). -
88 Beteiligung der Angestellten (Belegschaft) am Aktienkapital
Beteiligung der Angestellten (Belegschaft) am Aktienkapital
employee share (Br.) (stock, US) ownershipBusiness german-english dictionary > Beteiligung der Angestellten (Belegschaft) am Aktienkapital
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89 abondement
abondement nm Fin employer's top-up contribution to an employee's company savings scheme.[abɔ̃dmɑ̃] nom masculin -
90 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
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91 Firmen
Firmen, angeschlossene
member firms;
• Firmen fusionieren (miteinander verschmelzen, zusammenschließen) to consolidate firms (business companies);
• Firmenabsatz company sales, sales effort of a company;
• Firmenabschreibung corporate depreciation (US);
• Firmenakten company files;
• Firmenaktien company stock;
• Firmenaktiven assets;
• Firmenänderung change of trade name (style);
• Firmenangabe business (trade) name;
• Firmenangehöriger servant of a company, company official (employee, man);
• Firmenangelegenheit corporate business (US);
• Firmenangestellter company’s servant (official), employee, company man (servant);
• unmittelbar mit den leitenden Firmenangestellten verhandeln to deal directly with the senior corporate officers;
• Firmenanschluss (telecom.) subscriber firm;
• Firmenanschrift company (business) address;
• Firmenanteil share in a business, business (partnership) interest;
• Firmenanwalt company lawyer;
• Firmenanwerber company recruiter;
• Firmenarchiv company archives, records of a corporation (US);
• Firmenaufdruck (Brief) letterhead;
• Firmenauflösung dissolution of partnership;
• Firmenaufwand corporate expenditure (US);
• Firmenaufwendungen corporate spending (US);
• Firmenausschuss business committee;
• Firmenaustritt withdrawal of a partner;
• Firmenausweis company-identification card;
• Firmenbankrott bankruptcy of a firm, company (firm’s) bankruptcy;
• Hilfsmaßnahmen für einen Firmenbankrott einleiten to rescue a bankrupt company;
• Firmenbesitzer proprietor of a firm;
• Firmenbesprechung company meeting;
• Firmenbesteuerung company taxation;
• Firmenbeteiligung firm’s participation;
• Firmenbevollmächtigter company’s nominee;
• Firmenbewertung business evaluation, corporate analysis (US);
• Firmenbezeichnung firm (business, trade) name, style;
• Firmenbilanz partnership (company) balance sheet, company statement;
• Firmenbriefbogen company stationery;
• Firmenbriefkopf business letterhead;
• Firmenbuchführung partnership (company) accounts, enterprise accounting;
• Firmenbuchhaltung company bookkeeping;
• Firmenbudget business budget;
• Firmenchef principal of a firm, company president;
• Firmendarlehn partnership (company) loan;
• Firmendepot commercial deposit;
• Firmendisziplin discipline in a company;
• Firmeneigenschaft status of a firm;
• Firmeneigentum company (corporate, US) ownership, company assets, corporate assets (property) (US);
• Firmeneigentümer company owner;
• Firmeneindruck corner card;
• alle Firmeneinnahmen auf ein Konto einzahlen to pay in all one’s trading credits in an account;
• Firmeneintragung registration of a company;
• Firmenelite corporate elite (US);
• Firmenentwicklung corporate development (US);
• Firmenerfolg company’s success;
• Firmenerfordernisse corporate requirements (US);
• Firmenerwerb company buying;
• Firmenerzeugnis manufacturer’s product;
• Firmenfahrzeug company car;
• Firmenfinanzen company (corporation, corporate, US) finances;
• Firmenflugzeug business aircraft (airplane), company plane, corporate aircraft (US);
• Firmenforderung (Bilanz) debt owed to us;
• Firmengarantie company’s guarantee, guarantee in a firm’s name;
• Firmengebäude business premises;
• unbefugter Firmengebrauch improper use of a firm’s name;
• Firmengelände company property (premises);
• Firmengeschäfte im erforderlichen Ausmaß einstweilig weiterführen to carry on the company’s business so far as is necessary;
• Firmengeschichte company (case) history;
• Firmengewinn company’s surplus, corporate profit (US);
• Firmengläubiger creditor of a firm (partnership), company (partnership) creditor;
• Firmengröße company size;
• Firmengründer founder (promoter) of a business, company’s founder;
• professioneller Firmengründer company promoter;
• Firmengrundstück partnership land;
• Firmengründung company promotion, organization of a business;
• Firmengruppe group of companies;
• Firmenhaftung partnership (corporate, US) liability, liability of a firm;
• Firmenhauptquartier corporate headquarters (US);
• Firmenimage business (corporate, US) image;
• Firmenindossament indorsement of a firm;
• Firmeninhaber owner (head) of a firm, company head, principal of a firm, senior partner, proprietor of a business;
• Firmeninsolvenzen company insolvencies, insolvencies of a firm;
• Firmeninventar business inventory;
• Firmeninvestitionen corporate investment (US);
• Firmenjahr company’s financial year;
• Firmenkapital firm’s (a company’s) capital;
• Firmenkollaps corporate failure;
• Firmenkonkurs bankruptcy of a partnership, partnership (corporate, US) bankruptcy;
• Firmenkonsortium consortium of companies;
• Firmenkonto partnership (company, corporate, US) account;
• Firmenkosten corporate expenditure (US);
• Firmenkultur corporate culture;
• Firmenkunde company (trading) customer, business client, corporate client (customer) (US);
• Firmenkundschaft corporate customers (US);
• Firmenleitung management of a firm, company (corporate, US) management;
• Firmenlieferant company supplier;
• Firmenliquidation liquidation of a company;
• außergerichtliche Firmenliquidation creditors’ voluntary winding up;
• Firmenliquidität corporate liquidity (US);
• Firmenlöschung taking a company off the books;
• Firmenmakler (Börse) board man (US);
• Firmenmängel corporate sickness (US);
• Firmenmantel shell;
• Firmenmarke trademark;
• Firmenmitglied senior officer (US);
• Firmenmitteilung company release;
• Firmenmittel company (corporate, US) funds, partnership monies. -
92 angeschlossene
Firmen, angeschlossene
member firms;
• Firmen fusionieren (miteinander verschmelzen, zusammenschließen) to consolidate firms (business companies);
• Firmenabsatz company sales, sales effort of a company;
• Firmenabschreibung corporate depreciation (US);
• Firmenakten company files;
• Firmenaktien company stock;
• Firmenaktiven assets;
• Firmenänderung change of trade name (style);
• Firmenangabe business (trade) name;
• Firmenangehöriger servant of a company, company official (employee, man);
• Firmenangelegenheit corporate business (US);
• Firmenangestellter company’s servant (official), employee, company man (servant);
• unmittelbar mit den leitenden Firmenangestellten verhandeln to deal directly with the senior corporate officers;
• Firmenanschluss (telecom.) subscriber firm;
• Firmenanschrift company (business) address;
• Firmenanteil share in a business, business (partnership) interest;
• Firmenanwalt company lawyer;
• Firmenanwerber company recruiter;
• Firmenarchiv company archives, records of a corporation (US);
• Firmenaufdruck (Brief) letterhead;
• Firmenauflösung dissolution of partnership;
• Firmenaufwand corporate expenditure (US);
• Firmenaufwendungen corporate spending (US);
• Firmenausschuss business committee;
• Firmenaustritt withdrawal of a partner;
• Firmenausweis company-identification card;
• Firmenbankrott bankruptcy of a firm, company (firm’s) bankruptcy;
• Hilfsmaßnahmen für einen Firmenbankrott einleiten to rescue a bankrupt company;
• Firmenbesitzer proprietor of a firm;
• Firmenbesprechung company meeting;
• Firmenbesteuerung company taxation;
• Firmenbeteiligung firm’s participation;
• Firmenbevollmächtigter company’s nominee;
• Firmenbewertung business evaluation, corporate analysis (US);
• Firmenbezeichnung firm (business, trade) name, style;
• Firmenbilanz partnership (company) balance sheet, company statement;
• Firmenbriefbogen company stationery;
• Firmenbriefkopf business letterhead;
• Firmenbuchführung partnership (company) accounts, enterprise accounting;
• Firmenbuchhaltung company bookkeeping;
• Firmenbudget business budget;
• Firmenchef principal of a firm, company president;
• Firmendarlehn partnership (company) loan;
• Firmendepot commercial deposit;
• Firmendisziplin discipline in a company;
• Firmeneigenschaft status of a firm;
• Firmeneigentum company (corporate, US) ownership, company assets, corporate assets (property) (US);
• Firmeneigentümer company owner;
• Firmeneindruck corner card;
• alle Firmeneinnahmen auf ein Konto einzahlen to pay in all one’s trading credits in an account;
• Firmeneintragung registration of a company;
• Firmenelite corporate elite (US);
• Firmenentwicklung corporate development (US);
• Firmenerfolg company’s success;
• Firmenerfordernisse corporate requirements (US);
• Firmenerwerb company buying;
• Firmenerzeugnis manufacturer’s product;
• Firmenfahrzeug company car;
• Firmenfinanzen company (corporation, corporate, US) finances;
• Firmenflugzeug business aircraft (airplane), company plane, corporate aircraft (US);
• Firmenforderung (Bilanz) debt owed to us;
• Firmengarantie company’s guarantee, guarantee in a firm’s name;
• Firmengebäude business premises;
• unbefugter Firmengebrauch improper use of a firm’s name;
• Firmengelände company property (premises);
• Firmengeschäfte im erforderlichen Ausmaß einstweilig weiterführen to carry on the company’s business so far as is necessary;
• Firmengeschichte company (case) history;
• Firmengewinn company’s surplus, corporate profit (US);
• Firmengläubiger creditor of a firm (partnership), company (partnership) creditor;
• Firmengröße company size;
• Firmengründer founder (promoter) of a business, company’s founder;
• professioneller Firmengründer company promoter;
• Firmengrundstück partnership land;
• Firmengründung company promotion, organization of a business;
• Firmengruppe group of companies;
• Firmenhaftung partnership (corporate, US) liability, liability of a firm;
• Firmenhauptquartier corporate headquarters (US);
• Firmenimage business (corporate, US) image;
• Firmenindossament indorsement of a firm;
• Firmeninhaber owner (head) of a firm, company head, principal of a firm, senior partner, proprietor of a business;
• Firmeninsolvenzen company insolvencies, insolvencies of a firm;
• Firmeninventar business inventory;
• Firmeninvestitionen corporate investment (US);
• Firmenjahr company’s financial year;
• Firmenkapital firm’s (a company’s) capital;
• Firmenkollaps corporate failure;
• Firmenkonkurs bankruptcy of a partnership, partnership (corporate, US) bankruptcy;
• Firmenkonsortium consortium of companies;
• Firmenkonto partnership (company, corporate, US) account;
• Firmenkosten corporate expenditure (US);
• Firmenkultur corporate culture;
• Firmenkunde company (trading) customer, business client, corporate client (customer) (US);
• Firmenkundschaft corporate customers (US);
• Firmenleitung management of a firm, company (corporate, US) management;
• Firmenlieferant company supplier;
• Firmenliquidation liquidation of a company;
• außergerichtliche Firmenliquidation creditors’ voluntary winding up;
• Firmenliquidität corporate liquidity (US);
• Firmenlöschung taking a company off the books;
• Firmenmakler (Börse) board man (US);
• Firmenmängel corporate sickness (US);
• Firmenmantel shell;
• Firmenmarke trademark;
• Firmenmitglied senior officer (US);
• Firmenmitteilung company release;
• Firmenmittel company (corporate, US) funds, partnership monies. -
93 ESOP
( abbreviation employee British share or American stock ownership plan) plan m d'actionnariat des salariés -
94 ESOP
ESOP [‚i:es‚əʊ'pi:]( abbreviation employee British share or American stock ownership plan) plan m d'actionnariat des salariés
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 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 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
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 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 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
qualifying employee share ownership trust — (QUEST) A statutory employee share trust (as opposed to a common law ESOP trust). Employee share trusts are discretionary trusts, the beneficiaries of which are employees and former employees of the company establishing the trust and, if the… … Law dictionary
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