restricted unit
Russian translation: см.
| 10:40 Feb 11, 2017 |
| English to Russian translations [PRO] Marketing - Accounting / Consolidated financial st | |||||||
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|  Selected response from: Nadiia Shtenda Ukraine Local time: 22:00 | ||||||
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| 4 +2 | см. |
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Answers
1 hr confidence: 
peer agreement (net): +2
peer agreement (net): +2см. Explanation: Скорее всего, здесь имеется в виду Restricted stock unit (RSU) - пакет акций с (временным) ограничением обращения / с ограниченным правом распоряжения What is a 'Restricted Stock Unit' A restricted stock unit is compensation offered by an employer to an employee in the form of company stock. The employee does not receive the stock immediately, but instead receives it according to a vesting plan and distribution schedule after achieving required performance milestones or upon remaining with the employer for a particular length of time. http://www.investopedia.com/terms/r/restricted-stock-unit.as... What is a restricted stock unit grant? When an employer offers you shares of the company but places limitations on your ability to access or monetize the stock, it is said to be restricted. These grants are frequently used in technology, high growth and large established firms as a means of recruiting or retaining key employees. https://www.thebalance.com/restricted-stock-faq-2275279 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.[1][2] Restricted stock units (RSUs) have more recently become popular among venture companies as a hybrid of stock options and restricted stock. RSUs involve a promise by the employer to grant restricted stock at a specified point in the future, with the general intention of delaying the recognition of income to the employee while maintaining the advantageous accounting treatment of restricted stock.[1] https://en.wikipedia.org/wiki/Restricted_stock ------------------------------------------------------------------------ Есть еще вариант "пакет ограниченных акций", но мне он не очень нравится. restricted stock unit сокр. RSU фин. пакет ограниченных акций* (права на получение определенного количества еще не выпущенных компанией-работодателем акций, передаваемые работникам в качестве вознаграждения; по истечении определенного периода и при выполнении других условий, предусмотренных правилами компании-работодателя, работник получит соответствующее количество акций; как правило, если работник уволится до истечения определенного внутренними правилам срока, право на получение акций будет аннулировано) http://economy_en_ru.academic.ru/54615/restricted_stock_unit |
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