Performance Targets

Earn-Out Agreement
An earn-out agreement is a contingent contract used in M&A transactions where the purchaser pays an initial amount at acquisition and agrees to pay additional future sums contingent on the target company meeting specified performance targets.
Restricted Stock (Restricted Securities)
Shares in a company typically granted to select employees under specified conditions, such as tenure or performance targets, often employed as an alternative to share option schemes.

Accounting Terms Lexicon

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