TERMIUM Plus®

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DIRECTORS FEE [2 records]

Record 1 2001-11-16

English

Subject field(s)
  • Corporate Management (General)
  • Commercial and Other Bodies (Law)
DEF

A payment made to a person sitting on a board of directors in return for serving on the board. These directors may or may not be employees of the company.

OBS

In business corporations, only the term "director's fee" is used.

Key term(s)
  • attendance fee
  • fees for attendance

French

Domaine(s)
  • Gestion de l'entreprise (Généralités)
  • Organismes commerciaux ou non (Droit)
DEF

Somme versée à une personne siégeant à un conseil d'administration en compensation des services rendus. Les administrateurs peuvent être ou non des employés de l'entreprise.

OBS

En pratique, les sociétés versent parfois aux administrateurs une somme annuelle, qu'ils aient ou non assisté aux séances du conseil d'administration. En Belgique, les sociétés versent parfois aux administrateurs un pourcentage, appelé «tantième», calculé sur les bénéfices de l'exercice à titre de rémunération pour les fonctions qu'ils exercent.

Spanish

Save record 1

Record 2 1976-06-19

English

Subject field(s)
  • Market Prices
  • Management Operations

French

Domaine(s)
  • Prix (Commercialisation)
  • Opérations de la gestion

Spanish

Save record 2

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