Share Incentive Scheme

Employee Share Ownership Plan (ESOP)
An Employee Share Ownership Plan (ESOP) is a program that provides a company's employees with shares in the company. The ESOP purchases these shares with the assistance of the sponsoring company, and shares are allocated to employees who meet specific performance criteria.
Share Incentive Scheme
A share incentive scheme is a program designed to reward employees with company shares upon reaching certain performance targets, fostering ownership and motivation within the workforce.
Shares Outstanding (Outstanding Shares)
Shares outstanding, also known as outstanding shares, refer to a company's issued share capital less any shares that have been repurchased by the company. This includes shares not available to the general public, such as those held by company officers or reserved under employee share incentive schemes.

Accounting Terms Lexicon

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