3 April 2022 15:45

Was sind aktienbasierte Vergütungen mit Ausgleich durch Eigenkapitalinstrumente?

Was ist aktienbasierte Vergütung?

Die aktienbasierte Vergütung erfolgt in Form von Eigenkapitalanteilen mittels Aktien, Aktienoptionen oder Wandelanleihen als reelle Eigenkapitalvergütung. Wird die Vergütung nur virtuell an Eigenkapitalinstrumente geknüpft und die Entschädigung mit Bargeld abgegolten, spricht man von virtueller Eigenkapitalvergütung.

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