This question was closed without grading. Reason: Answer found elsewhere
Sep 16, 2017 12:45
6 yrs ago
4 viewers *
English term
Italy
Economics and finance specialist
Native in: Italian 
Works in: English to Italian, French to Italian
graded method
English to Italian
Bus/Financial
Finance (general)
financial statements
In un piano dei conti:
"XXX issues equity-settled share-based payments to certain employees, including stock options, restricted share units (“RSU”) and preference share units (“PSU”).
[...]
The fair value of the group stock option plans, RSU’s, PSU’s is calculated by using the Black & Scholes pricing model and the market value of the shares at the date of the grant after deduction of dividend payments during the vesting period.
The charges are booked on ** “graded method”** over the vesting period based on Company estimate of the shares that will eventually vest and adjusted for the effect of non-market-based vesting conditions, without deferred taxes."
"XXX issues equity-settled share-based payments to certain employees, including stock options, restricted share units (“RSU”) and preference share units (“PSU”).
[...]
The fair value of the group stock option plans, RSU’s, PSU’s is calculated by using the Black & Scholes pricing model and the market value of the shares at the date of the grant after deduction of dividend payments during the vesting period.
The charges are booked on ** “graded method”** over the vesting period based on Company estimate of the shares that will eventually vest and adjusted for the effect of non-market-based vesting conditions, without deferred taxes."