Restricted shares - PowerPoint PPT Presentation

Intermediate Financial Accounting

Intermediate Financial Accounting. Stock-Based Compensation Plans. Stock-Based Compensation Plans. Examples of Stock–Based Compensation Plans: Stock Award Plans – Restricted Stock Employee Stock Option (ESO) Plans Stock Appreciation Rights (SAR) Employee Stock Purchase Plans (ESPP).

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Employee Share Schemes

Employee Share Schemes. Philip Fisher Employee Benefits Partner. Recruitment and Retention. Motivate key people Retain key people Incentivise all staff Tax breaks Pay-off on float or sale Start again. HMRC Approved Schemes. Enterprise Management Incentives (EMI)

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