A restricted stock unit (RSU) is a right to receive shares in the future, or sometimes an equivalent amount in cash, once conditions and vesting have been met. In Swedish it is sometimes called villkorad aktierätt. RSUs are common in incentive programs, particularly in international groups. Unlike an employee stock option, there is no strike price to pay.
The holder becomes a shareholder only when the shares are delivered and entered in the share ledger. Taxation normally occurs on delivery; see Skatteverket's guidance.
Vesting is the period or conditions that must be met before someone gains full rights to shares or options.
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An incentive program gives employees or key people remuneration linked to how the company develops.
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A share award means a person, often an employee, receives shares as a reward or as compensation.
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An employee stock option gives an employee the right to buy shares in the company in the future.
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