股份支付

在准则中，以股份支付的公允价值进行计量，并且把股份支付的成本计入费用。

In new standard use the fair value measuring share-based payment and is included in expenses .

再次，选择2009年度已实施股份支付计划的39家上市公司进行研究。

Thirdly , choose 30 listed companies which have the share-based payment as the object of study .

淡马锡的财团当初为其BII股份支付了3.80亿美元。

Temasek 's consortium paid $ 380m for its BII stake .

研究公司cerulliassociates表示，外国基金管理公司不仅需要面对文化差异带来的各种困难，还需要为换得合资公司中的股份支付越来越高的对价。

Apart from the difficulties of cultural fit , participants also report ever higher prices to take stakes in local firms , according to cerulli associates , a research firm .

第二部分介绍了与股份支付的相关理论基础。

The second part introduces the theory of stock options .

企业对性质相似的股份支付信息可以合并披露。

The enterprise may disclose the information of homogeneous share-based payments on a consolidated basis .

授予日，是指股份支付协议获得批准的日期。

The " grant date " refers to the date on which the share-based payment agreement is approved .

有如此多的山寨货在四周虎视眈眈，高朋为自己的股份支付溢价着实非明智之举。

But with so many pretenders around , it may be unwise to pay a premium for its shares .

然而，我们还需要认识到，股份支付应用的越广泛，就越需要良好的规范指导其应用。

However , we still need to realize that the more extensive share-based payment used , the better standard needed .

当期因以权益结算的股份支付而确认的费用总额。

The total amount of the expenses as result of equity-settled share-based payments , which is recognized in the current period ;

斯特拉塔表示，该公司计划的留任酬金将全部用股份支付，而不是此前宣布的以现金为主。

The miner said its planned retention payments would be paid wholly in shares , rather than largely in cash as previously announced .

当期以股份支付换取的职工服务总额及其他方服务总额。

The total amount of the employee services and other party services as a result of the share-based payments in the current period .

第三部分讨论了我国股份支付准则规定的会计确认、计量和披露中存在的问题，并利用实务分析了我国上市公司以股票期权为代表股份支付实施现状。

The third part is discussed stock options standards of accounting recognition and measurement and disclosure of problems existing in the fourth part .

第四部分对上述问题提出了一些建议，以此来进一步完善我国的股份支付会计准则及其理论框架。

The above problems , and puts forward some Suggestions to further perfect our stock options , accounting standards and the theoretical framework .

首次执行日之前可行权的股份支付，不应追溯调整。

Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation .

在股份支付并购中，企业有动机采用盈余管理提升股价，进而降低并购成本。

In share-based payments mergers and acquisitions , corporate motivated by earnings management share price manipulation , and decrease the cost of mergers and acquisitions .

这家美国汽车制造商将为其拥有的42%的股份支付2.51亿美元，但它也将承担大宇汽车公司5.73亿美元的债务。

The American car maker will pay $ 251m for its own stake of42 % , but it will also assume $ 573m of Daewoo Motor 's debts .

新加坡华侨银行为其12.2%的股份支付了约7500万美元，法国巴黎银行支付了8700万美元。两者均将获得丰厚收益，至少在纸面上是这样。

OCBC paid around $ 75m for its 12.2 per cent stake and BNP Paribas $ 87m . Both stand to make healthy profits , at least on paper .

以股票期权为代表的股份支付制度起源于20世纪50年代的美国，在西方发达国家已有数十年的发展历程，其在激励员工方面确实发挥了积极的作用。

Stock option incentive system originated in the 1950s , American , in western developed countries have several years of development , its in motivating employee aspect really play a positive role .

股份支付作为上市公司股东激励管理层及其他核心人员的重要手段，对上市公司绩效具有一定的影响。

The Share-based Payment is an important means of encouraging the management and other core staff incentives as a listed company , and so has some influence on the performance of listed companies .

股份支付准则的颁布是股票期权激励制度在我国实施的一块新的里程碑。

The guidelines was implemented in the listed companies in January 1st , 2007.The promulgation of " Share-Based Payment " is a new milestone of guidelines for incentive stock option system in our country .

但是如何正确地确认、计量和披露上市公司股权激励方案的实施，规范上市公司在股份支付准则下的股权激励的会计处理仍然是会计实务界面临的一个问题。

But how to properly recognize , measure and disclosure the implementation of equity incentive programs , standardize the accounting treatment of equity incentive in the Share-based Payment criterion of listed companies is still a problem for accounting practices .

他认为有关不当行为的说法非常荒谬。他表示，孤星为韩国外换银行的股份支付了55%的溢价，而公司在韩国的50笔交易中，每笔都严守法律规定。

He called suggestions of wrong-doing absurd , saying Lone Star paid a 55 per cent premium for its stake in KEB and had followed the letter of the law in every one of its 50 transactions in South Korea .

这些理论有助于我们对股份支付形成直观详细的了解，掌握股份支付的经济实质，更好地进行相关会计制度的设计，客观准确地反映企业实施的股票期权经济事项对企业财务形成的影响。

The theory of stock options will help us know detailed form directly , stock options , and better economic essence of related accounting system design , objective accurately reflect the enterprise implementation of stock options on economic issues of enterprise financial formation .

2006年2月我国颁布了《企业会计准则第11号&股份支付》会计准则，从而第一次对股票期权的会计确认计量进行了规范，使会计确认计量在操作上有了指导方向。

February 2006 China promulgated the " Accounting Standards for Enterprises No.11-Share-based Payment " accounting standards , which for the first time the accounting recognition of stock option measurement of the specification , the measurement of accounting recognition has been in operation for orientation .

这一部分股份的支付可采取三种形式。

Now this payment will come in 3 forms .

诺瓦克表示，根据该协议，在俄罗斯供应新的天然气之前，乌克兰将向俄罗斯天然气工业股份公司支付20亿美元。

Mr Novak said that , under the deal , Ukraine would pay $ 2bn to Gazprom before any new supplies are made .

这位经理说，宝钢股份每年支付约40亿美元购买4000万吨左右的铁矿石。

That is around $ 4 billion that Baoshan Iron spends on roughly 40 million tons a year of iron ore , the manager said .

然而，无论一家私人股本基金多么专业，多么有影响力，它为收购企业股份所支付的价格却非常关键。

No matter how expert and influential a private equity fund is , however , the price it pays to acquire stakes in companies matters a great deal .

2011年，他通过谈判达成了一项协议，使自己和几名主要的副手获得了支付宝的多数股份。支付宝被誉为公司王冠上的明珠。

In 2011 , he negotiated an agreement giving him and a handful of key lieutenants a majority stake in Alipay , one of the company 's crown jewels .