Home > Terms > English, UK (UE) > vesting conditions

vesting conditions

The conditions that determine whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement. Vesting conditions are either service conditions or performance conditions. Service conditions require the counterparty to complete a specified period of service. Performance conditions require the counterparty to complete a specified period of service and specified performance targets to be met (such as a specified increase in the entity’s profit over a specified period of time). A performance condition might include a market condition.

0
Collect to Blossary

Member comments

You have to log in to post to discussions.

Terms in the News

Featured Terms

Harry8L
  • 0

    Terms

  • 0

    Blossaries

  • 1

    Followers

Industry/Domain: Earth science Category: Mapping science

Inverted image

(1) An image which has been turned upside down, with respect to the original, so that top and bottom are interchanged but right and left sides are ...

Featured blossaries

Beaches in Croatia

Category: Travel   2 20 Terms

Top Ski Areas in the United States

Category: Geography   2 9 Terms