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单词 Restricted stock
释义

Restricted stock

中文百科

限制性股票

限制性股票英语:Restricted stock),又称信函股票(letter stock,又译非注册股票)、受限证券(restricted securities),是一种公司 股票,需要完成某种条件之后,才会完全移转。在完成某种条件之后,这些股票会移转到某个个人的帐户之中,作为奖赏之一。

雇主承诺给与员工某个固定额度的限制性股票,员工在工作一定时间后,就会转移到他的户头。这种薪资给付方式,称为限制性股票单位(Restricted stock units,缩写为 RSUs)。限制性股票单位可能混合了实质股票或是股票选择权。

英语百科

Restricted stock 限制性股票

Restricted stock, also known as letter stock or restricted securities, refers to stock of a company that is not fully transferable (from the stock-issuing company to the person receiving the stock award) until certain conditions (restrictions) have been met. Upon satisfaction of those conditions, the stock is no longer restricted, and becomes transferable to the person holding the award. Restricted stock is often used as a form of employee compensation, in which case it typically becomes transferrable ("vests") upon the satisfaction of certain conditions, such as continued employment for a period of time or the achievement of particular product-development milestones, earnings per share goals or other financial targets. Restricted stock is a popular alternative to stock options, particularly for executives, due to favorable accounting rules and income tax treatment.

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更新时间:2025/6/22 6:40:05