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Basic Accounting Knowledge: Stock Award
Stock award refers to the company's free giving of a certain number of shares to the incentive object, the incentive object to enjoy the right to dividends from the gift, if the predetermined target is achieved. achievement The goal is to award the ownership of the stock.
If the performance target is not achieved, the stock bonus will be returned to the company at the end of the year. Dividends should not be returned.
Occasionally
company
It will also give unconditional incentives to the stock as a one-off.
reward
。
The effect of stock award is also affected by the effectiveness of capital market.
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