限制性股票

投资银行Jefferies的CEO汉德勒（RichardHandler）：2009年获得的现金和限制性股票红利共计1200万美元。

Richard Handler , Jefferies CEO , got $ 12 million cash and restricted stock bonus in 2009 .

摩根大通公司CEO戴蒙：2009年获得的限制性股票和期权等红利共计约1700万美元。

James Dimon , J.P. Morgan CEO , received a bonus of about $ 17 million in restricted stock and options for 2009 .

不过，美国证券监督管理委员会（SEC）看待限制性股票的角度不同。

The SEC , however , views RSUs differently .

根据Facebook向美国监管机构申报的材料，这些人持有的限制性股票及期权总价值超过230亿美元。

Their holdings of restricted stock and options have a combined value of more than $ 23bn , according to the documents Facebook has filed with US regulators .

与此同时，在美世调查的公司中，22%的公司去年向CEO奖励了日后行权的限制性股票，低于2012年的23%。

Meanwhile , the number of companies surveyed by Mercer who rewarded their CEOs with time-vesting restricted stock fell to 22 % last year from 23 % in 2012 .

根据一份提交给美国证交会（SEC）的申报文件，Facebook自身将支付这笔税款，预扣相当于限制性股票价值的45%缴纳给税务部门。

According to a filing with the Securities and Exchange Commission , Facebook itself will cover that bill , withholding the equivalent of 45 per cent of the value of the restricted stock to be paid to tax authorities .

结合ESO的应用缺陷，接着系统地研究了业绩计划、限制性股票、股票增值权、虚拟股票、延迟收入等西方长期激励工具。

Then combining with the bugs of ESO in application , it systematically analyzes such western long-term incentive tools as performance planning , restricted stock , stock appreciation rights and deferred compensation plan .

这家初创公司不仅邀请碧昂丝（Beyoncé）来员工派对演出，还以600万美元限制性股票的形式支付报酬给她，股票价值也很快暴涨。

It was a start-up that not only booked Beyonc é to play a staff party - it paid her with $ 6 million in restricted stock that quickly surged in value .

报道称，一支名为Lancer的对冲基金买入一家毫无价值的壳公司的限制性股票，并在公开市场上以更高价格购入一些股票，以显示投资盈利。

According to the story , a hedge fund called Lancer would buy restricted stock in a worthless shell company , as well as a few shares on the open market at a higher price in order to show a gain .

期权和限制性股票的行为因素比较分析

The Comparison between Executive Stock Option and Restricted Stock on Behavioral Factors

加快发放的15.6万股限制性股票，总值为356万美元。

Accelerated vesting of156,000 restricted shares , with a value of $ 3.56 million .

其余为限制性股票。

The rest was in restricted stock .

第二，股权激励授予后的检验分析表明目前限制性股票激励方式的激励效果大于股票期权激励方式。

Second , the restricted stock incentive has more incentive effect than stock option incentive now .

第一批限制性股票价值500万美元，将在今年底发放。

The first chunk , worth $ 5 million , vest at the end of this year .

基于沃瑟斯坦死后获得的限制性股票份额，他的遗产得到了1.88亿美元。

Wasserstein 's estate received $ 188 million from restricted stock units that vested upon his death .

但按照限制性股票的概念，其可以无偿赠与经理人，也可以一定折扣价格售与经理人；而且我国目前实施限制性股票激励的上市公司也是两种方式授予的情况均有。

The implementation of the current restricted stock incentive in China listed companies are also the two situations .

第四，不管是限制性股票激励还是股票期权激励，也不论经理人是与股东具有相同的风险偏好程度还是比股东厌恶风险，授予数量都为股东主观选择的结果。

Fourth , incentive quantity can be determined by shareholders subjectively regardless of restricted stock or stock options .

在我们的模型中，管理者的薪酬由普通股、限制性股票和固定工资构成。

The managerial compensation is composed of common stock , restricted stock and fixed wages in our model .

现金/限制性股票比例显著高于其他首席执行官。

That was a much higher ratio of cash to restricted stock than the pay packages of other CEOs .

额外薪酬必须以限制性股票的形式发放，且要等这些公司归还了纳税人的钱之后才能授予。

Any additional compensation would have to be in restricted stock that will not vest until taxpayers have been repaid .

这项调查涉及的收入范围还包括限制性股票奖励；限制性股票通常要在一段时间之后才能兑现。

The survey also includes restricted stock grants , which typically can only be cashed in after a period of time .

第二，就授予（行权）价格而言，若采用限制性股票激励，无论经理人的风险偏好如何，授予价格应越高越好。

Secondly , the grant price for restricted stock should be as high as possible regardless the risk preference of managers .

结合公允价值层级理论，对限制性股票在低层级适用的公允价值计量方法进行研究。

With the theory of fair value hierarchy , we talk about the methods of fair value measurement of restricted stocks again .

其余是限制性股票和期权，第一批将于2014年初授予。

The rest was paid in restricted stock and options , the first portion of which will start to vest in early 2014 .

与其它投行不同，苏格兰皇家银行继续向高管支付巨额现金奖金。而其它投行给高管们的奖励则是大量限制性股票。

Unlike other investment banks , which rewarded senior staff with large amounts of restricted stock , RBS continued to pay big cash bonuses .

据高盛一份委托书文件显示，福斯特在2004年和2005年分别拿到了价值580万美元和770万美元的限制性股票奖励。

In 2004 and 2005 , Mr forst received restricted stock awards of $ 5.8m and $ 7.7m , according to a Goldman proxy statement .

目前在学术界对它们称谓并不统一，但这类股票都具有流通受限的共同特点，因此笔者统一称它们为限制性股票。

Although their title are not uniform in the academic circles currently , they have the same characteristics , and named " Restricted Stock " .

限制性股票激励是上市公司按照预先确定的条件授予激励对象一定数量的本公司股票。

Restricted stock incentive is a certain number of shares of the company which the listed company award objects of incentive according to the predetermined conditions .

其余薪酬是限制性股票和现金，计划于未来几年内支付。

The rest of his pay was made in restricted stock and cash , which was expected to be paid to Pandit over the next few years .

这是因为，在我国，由于投资者对股权激励的熟识程度远远大于限制性股票，且对限制性股票的功能和作用不完全认可，由此造成不同的标的物之间产生不同的市场反应。

This is because investors in our country are more familiar with equity incentive than restricted stock , there were different market reactions to different subject matters .