Traduction de «Rémunération différée » (Français → Anglais) :

24. Underlines that a substantial proportion of the variable remuneration component should be deferred over a sufficient period; the size of the proportion and the length of the deferral period should be established in accordance with the business cycle, the nature of the business, its risks and the activities of the staff member in question; remuneration payable under deferred arrangements should become a vested right no faster than that payable on a pro-rata basis; at least 40% of the variable remuneration component should be deferred; in the case of a variable remuneration component of a particularly high amount, at least 60% of t ...[+++]he amount should be deferred and the deferral period should be no less than 5 years;

§ reinforce the provisions on pay structure and risk alignment - fixed versus variable pay, cash versus shares or share-like instruments, deferred pay, vesting of rights, claw back - as required by the principles established by the Financial Stability Board and internationally endorsed by the G-20 at the Pittsburg Summit on 24-25 September 2009, and as proposed by the Council Presidency;

4. Suggests including corporate social responsibility targets in the long-term criteria justifying the payment of deferred variable remuneration; stresses that variable remuneration should be calculated in accordance with pre-determined measurable criteria geared to securing corporate policy sustainability; insists that such remuneration must be determined exclusively by the longer-term performance – including social and environmental aspects of performance – of the company concerned; also calls for the payment of a large portion of variable remuneration to be deferred for several years to ensure that longer-term risks are also taken ...[+++]into account;

While some Canadians are able to do so through a registered pension plan available as deferred compensation from their employer, perhaps augmented by private savings and registered retirement savings plans, those who do not have access to a registered pension plan and those who are self-employed must rely on RRSPs.

(13) The European Parliament and the Council welcome the Commission's commitment to rapidly consider enhancing transparency on the remuneration policies, the total remuneration paid (including any contingent or deferred compensation) and benefits in kind granted to each member of the administrative, management or supervisory bodies under its Action Plan for "Modernising Company Law and Enhancing Corporate Governance in the European Union" of 21 May 2003 and the Commission's intention to bring forward a recommendation on this topic in the near future.

As well, support for employee entitlement is based on the view that pension plans are a component of employees' deferred compensation package.