Osakepohjaiset

Osakepohjaiset is a Finnish term used to describe compensation, incentives and other arrangements that are based on the equity of a company. The concept covers a range of instruments designed to align the interests of employees, managers or consultants with those of shareholders by granting or promising company shares or rights to acquire shares. Common forms include stock options (osakeoptio), restricted stock units or restricted shares (rajoitetut osakkeet or osakeoikeudet) and performance-based share awards.

In practice, osakepohjaiset arrangements work by giving recipients access to equity either immediately or after meeting certain conditions. Stock options give the right to purchase shares at a predetermined price after vesting, while restricted stock or RSU-type awards transfer shares or their value only after achieving vesting targets or staying with the company for a specified period. Performance shares vest based on the achievement of predefined financial or strategic objectives. Vesting schedules, cliffs and potential dilution for existing shareholders are common features of such plans.

The use of osakepohjaiset plans is widespread in both startups and established companies. They are employed to attract talent, conserve cash, improve retention, and incentivize long-term value creation. Countries and companies vary in how these plans are structured, taxed and regulated, and in how the fair value of awards is recognized in financial reporting.

Accounting and regulatory considerations often accompany osakepohjaiset plans. In many jurisdictions, share-based payments are governed by accounting standards such as IFRS 2, which requires recognizing the cost of awards over the vesting period. Tax treatment of benefits from stock-based compensation depends on local tax laws and can differ between grants, vesting, and dispositions of shares.