Примери коришћења Equity instruments на Енглеском и њихови преводи на Српски
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Colloquial
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Ecclesiastic
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Computer
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Latin
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Cyrillic
To the extent that the equity instruments have been subscribed for
required to hold a minimum amount of their employer's equity instruments, including options,
(a)a parent grants rights to its equity instruments directly to the employees of its subsidiary: the parent(not the subsidiary) has the obligation to provide the employees of the subsidiary with the equity instruments; and.
(c) To the extent that the equity instruments have been subscribed for
services shall recognise the transaction as an equity-settled share-based payment transaction only if it is settled in the entity's own equity instruments.
shall not be taken into account when estimating the fair value of share options(or other equity instruments) granted.
(b)for other equity instruments granted during the period(ie other than share options), the number
to apply paragraphs 26-29, because any modifications to the terms and conditions on which the equity instruments were granted will be taken into account when applying the intrinsic value method set out in paragraph 24.
the services received measured at the grant date fair value of the equity instruments granted, unless those equity instruments do not vest because of failure to satisfy a vesting condition(other than a market condition) that was specified at grant date.
services shall recognise the transaction as an equity-settled share-based payment transaction only if it is settled in the entity's own equity instruments.
other assetsor equity instruments of the entity vests when thecounterparty's entitlement is no longer conditional on the satisfaction of any vesting conditions.
If market prices are not available, the entity shall estimate the fair value of the equity instruments granted using a valuation technique to estimate what the price of those equity instruments would have been on the measurement date in an arm's length transaction between knowledgeable, willing parties.
services received as consideration for equity instruments of the entity indirectly, by reference to the fair value of the equity instruments granted,
Transactions in which services are received If the equity instruments granted vest immediately, the counterparty is not required to complete a specified period of service before becoming unconditionally entitled to those equity instruments.
the creditor agrees to accept the entity's shares or other equity instruments to settle the financial liability fully or partially.
other parties acting in their capacity as investors in equity instruments(ie in their capacity as owners).
An entity's employees are granted rights to equity instruments of the entity(eg share options), either by the entity itself or by its shareholders, and the shareholders of the entity provide the equity instruments needed.
is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement.
at the measurement date, taking into account the terms and conditions on which the rights to cash or equity instruments were granted.
Each subsidiary shall measure the services received from the employee by reference to the fair value of the equity instruments at the date the rights to those equity instruments were originally granted by the parent as defined in Appendix A,