Publication details

Restricted stock units jako alternativa akciových opcí

Title in English Restricted stock units as an alternative to stock options
Authors

ŠPAČKOVÁ Michala

Year of publication 2022
Type Article in Proceedings
Conference Cofola 2022 – část 6. Sborník příspěvků mladých právníků, doktorandů a právních vědců.
MU Faculty or unit

Faculty of Law

Citation
Web Open access sborníku
Keywords Equity-based Incentive Plans; Restricted Stock Units; Option Shares; Grant; Vesting Period; Award Agreement
Description Restricted stock units (RSU) represent an alternative of the classic stock options. The popularity of this equity-based remuneration instrument gradually rises also in Czech republic, although the institute is unknown in the domestic legal regulation. The first two parts of this paper are therefore dedicated to the explanation of the essence of RSU’s on the background of the interpretation of equity-based incentive plans in general. The third part of this paper will discuss the possibilities of implementing the RSU program in the Czech Republic.
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