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1 non-leveraged employee stock ownership plan
сокр. non-leveraged ESOP фин., упр., амер. некредитный план участия сотрудников в капитале компании* (план участия сотрудников в собственном капитале, финансируемый исключительно за счет средств работодателя, т. е. без использования заемных средств; в этом случае работодатель обычно создает фонд, в который переводит денежные средства для выкупа акций у текущих акционеров и/или казначейские акции и акции из новых выпусков, а фонд распределяет акции среди работников)Ant:See:Англо-русский экономический словарь > non-leveraged employee stock ownership plan
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2 employee stock ownership plan
сокр. ESOP фин., упр., амер. план владения акциями служащими [работниками\] (компания создает фонд, который выкупает часть акций компании и распределяет их между работниками компании; план базируется на федеральном законе США от 1974 г.)Syn:See:employee stock ownership trust, leveraged employee stock ownership plan, non-leveraged employee stock ownership plan, Payroll Stock Ownership Plan, Tax Reduction Act Stock Ownership Plan
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abbrev.: ESOP Employee Stock Ownership Plan план владения служащими акциями своих компаний (США): программа участия в прибылях компании путем покупки ее акций, основанная на законодательстве 1974 г.; компания помещает определенное количество своих акций в фонд, из которого они постепенно (на протяжении 10-15 лет) переходят (продаются) в собственность служащих, что призвано заинтересовать их в результатах работы.* * *Англо-русский экономический словарь > employee stock ownership plan
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3 non-leveraged ESOP
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