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бухгалтерский учет
реализованный рост стоимости
реализованное повышение стоимости (полученный компанией доход в результате роста стоимости ее активов, как правило в результате продажи подорожавших активов (т. е. продажи активов по цене выше стоимости приобретения))
антоним
Смотрите также
Stock appreciation rights (SAR) is a method for companies to give their management or employees a bonus if the company performs well financially. Such a method is called a 'plan'. SARs resemble employee stock options in that the holder/employee benefits from an increase in stock price. They differ from options in that the holder/employee does not have to purchase anything to receive the proceeds. They are not required to pay the (options') exercise price, but just receive the amount of the increase in cash or stock.