{"id":2013,"date":"2017-12-21T12:47:47","date_gmt":"2017-12-21T11:47:47","guid":{"rendered":"https:\/\/www.lurse.de\/expertise\/services\/administration\/ermittlung-von-rentenanpassungen-2\/"},"modified":"2018-02-08T14:42:04","modified_gmt":"2018-02-08T13:42:04","slug":"evaluation-share-based-payment","status":"publish","type":"page","link":"https:\/\/www.lurse.de\/en\/expertise\/pensions\/actuary-services\/evaluation-share-based-payment\/","title":{"rendered":"Evaluation of share-based payment systems and similar obligations"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading source=&#8221;post_title&#8221; font_container=&#8221;tag:h1|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]We calculate for you the costs and size of items relevant to the balance sheet such as the provisions and the fair value of your share-based payment system according to national and international accounting regulations.<\/p>\n<p>These share-based compensation systems include, in addition to long-term stock options and stock appreciation rights, also share purchase programs and share investment plans for employees as well as programs in which the issuance of shares (rights) is dependent on market-related and non-market-related conditions.<\/p>\n<p>Assessment of these obligations for international financial reporting according to IFRS is based on IFRS 2. For the assessment of the trade and tax balance sheet according to German law, the pertinent provisions of the Handelsgesetzbuch (HGB- German Commercial Code) and the Einkommensteuergesetz (EStG- German internal revenue code) should be applied.<\/p>\n<p>The basis for the calculation of the balance sheet items and the costs is the fair value of the obligations, which we calculate based on current actuarial methods (such as binomial and trinomial models, Monte Carlo simulations, etc.)<\/p>\n<p>In addition to the evaluation and financial accounting of these obligations, we are also happy to advise you on the introduction or adjustment of share-based payment systems.[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading source=&#8221;post_title&#8221; font_container=&#8221;tag:h1|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]We calculate for you the costs and size of items relevant to the balance sheet such as the provisions and the fair value of your share-based [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2950,"parent":2011,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-2013","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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