equity-settled

Hungarian translation: tőkeinstrumentumban teljesített

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:equity-settled
Hungarian translation: tőkeinstrumentumban teljesített
Entered by: Kornél Mató

21:19 Nov 2, 2010
English to Hungarian translations [PRO]
Bus/Financial - Investment / Securities
English term or phrase: equity-settled
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.
Kornél Mató
Local time: 11:50
Tőkeinstrumentumban teljesített (részvény-alapú kifizetések)
Explanation:
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

Selected response from:

Katalin Szilárd
Hungary
Local time: 11:50
Grading comment
Köszönöm a segítséget!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1Tőkeinstrumentumban teljesített (részvény-alapú kifizetések)
Katalin Szilárd


  

Answers


14 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Tőkeinstrumentumban teljesített (részvény-alapú kifizetések)


Explanation:
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



Katalin Szilárd
Hungary
Local time: 11:50
Works in field
Native speaker of: Native in HungarianHungarian
PRO pts in category: 16
Grading comment
Köszönöm a segítséget!

Peer comments on this answer (and responses from the answerer)
agree  Iosif JUHASZ
24 days
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