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
The use of osakepohjaiset plans is widespread in both startups and established companies. They are employed
Accounting and regulatory considerations often accompany osakepohjaiset plans. In many jurisdictions, share-based payments are governed by