Equity-based-Pay-以股权为基础的薪酬制度-精选版.ppt

Description of Stock Options股票期权 Eligibility levels资格水平 Average (percentage of exempt) 21.0%平均(专业水平的百分比) 21.0% Median (percentage of exempt) 9.6%中位(专业水平的百分比) 9.6% Description of Stock Options股票期权 Many companies go much deeper许多公司做得更加深入 “All-employee” option plans“全体员工”的期权计划 Hi-tech, start-ups, IPOs高科技、创业公司、IPOs公司 Recent data suggests that well over 6 million U.S. employees have received stock options (up from 2.5 million in 1992)最新数据显示，现已有超过600万的美国员工持有公司股权(从1992年的250万不断上升) Description of Stock Options股票期权 Grant frequency授予频率 Annual 89%每年 89% Other 11%其它 11% Maximum exercise period: 91%—10 years最长行权期限: 91%—10年 Annualized size of awards年度奖励规模 90%–699% + of salary工资的90%–699% Calculated as:按如下公式计算: Fair market value price × number of options/frequency Base salary 市场公平价值×所持股票的数目/频率 基本工资 Description of Stock Options股票期权 Vesting等候期 Uniform percent per year 64%(每年)按比例 64% 25% 33% 33.3% 45% 50% 9% 20% or less 13% Other restrictions/performance vesting 3%其它受限股票和绩效股票的等候 3% Cliff vesting 22%一次付清期 22% Description of Restricted Stock受限股票 Stock issued to an executive in connection with performance of services to company授予高级管理人员的，与公司业绩挂钩的股票 Shares issued at no cost to executive授予时高级管理人员不支付股票的费用 Ownership of stock subject to “restrictions”股票的所有权是“受限的” Stock usually “vests” upon continued employment for certain period (typically 3–5 years)股票“等候”通常要求员工为公司服务满3至5年 Unvested shares are forfeited upon termination of employment during restriction period当员工在股票受限期内离开公司时，未到期的股票将被没收 Ordinary income at date restrictions lapse Capital gain at date of sale Description of Restricted Stock受限股票 Restricted Stock受限股票 限制解除日时的一般收入 出售时的资本利得 授予日 限制解除日 转让日 * w H翰威特 ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________