1. Performance stocks

是指在年初確定一個(gè)較為合理的業(yè)績(jī)目標(biāo)，如果激勵(lì)對(duì)象到年末時(shí)達(dá)到預(yù)定的目標(biāo)，則公司授予其一定數(shù)量的股票或提取一定的獎(jiǎng)勵(lì)基金購(gòu)買公司股票。

It refers to setting a relatively reasonable performance target at the beginning of the year. If the incentive target reaches the predetermined target by the end of the year, the company grants it a certain number of stocks or withdraws a certain amount of incentive funds to purchase company stocks.

2.股票期權(quán)

2. Stock Options

是指公司授予激勵(lì)對(duì)象的一種權(quán)利，激勵(lì)對(duì)象可以在規(guī)定的時(shí)期內(nèi)以事先確定的價(jià)格購(gòu)買一定數(shù)量的本公司流通股票，也可以放棄這種權(quán)利。股票期權(quán)的行權(quán)也有時(shí)間和數(shù)量限制，且需激勵(lì)對(duì)象自行為行權(quán)支出現(xiàn)金。

It refers to a right granted by the company to incentive recipients, who can purchase a certain amount of the company's circulating stocks at a predetermined price within a specified period of time, or waive this right. The exercise of stock options also has time and quantity restrictions, and the incentive object needs to pay cash for the exercise on their own.

3.虛擬股票

3. Virtual stocks

是指公司授予激勵(lì)對(duì)象一種虛擬的股票，激勵(lì)對(duì)象可以據(jù)此享受一定數(shù)量的分紅權(quán)和股價(jià)升值收益，但沒(méi)有所有權(quán)，沒(méi)有表決權(quán)，不能轉(zhuǎn)讓和出售，在離開(kāi)企業(yè)時(shí)自動(dòng)失效。

It refers to a virtual stock granted by the company to the incentive object, whereby the incentive object can enjoy a certain amount of dividend rights and stock price appreciation benefits, but has no ownership, voting rights, cannot be transferred or sold, and automatically becomes invalid upon leaving the enterprise.

4.股票增值權(quán)

4. Stock appreciation rights

是指公司授予激勵(lì)對(duì)象的一種權(quán)利，如果公司股價(jià)上升，激勵(lì)對(duì)象可通過(guò)行權(quán)獲得相應(yīng)數(shù)量的股價(jià)升值收益，激勵(lì)對(duì)象不用為行權(quán)付出現(xiàn)金，行權(quán)后獲得現(xiàn)金或等值的公司股票。

It refers to a right granted by the company to the incentive object. If the company's stock price rises, the incentive object can obtain a corresponding amount of stock price appreciation benefits through exercise, and the incentive object does not need to pay cash for exercise. After exercise, the incentive object obtains cash or equivalent company stocks.

5.限制性股票

5. Restricted Stock

是指事先授予激勵(lì)對(duì)象一定數(shù)量的公司股票，但對(duì)股票的來(lái)源、拋售等有一些特殊限制，一般只有當(dāng)激勵(lì)對(duì)象完成特定目標(biāo)(如扭虧為盈)后，激勵(lì)對(duì)象才可拋售限制性股票并從中獲益。

It refers to the granting of a certain number of company stocks to the incentive target in advance, but there are some special restrictions on the source of stocks, selling, etc. Generally, the incentive target can only sell restricted stocks and benefit from them after completing specific goals (such as turning losses into profits).

6.延期支付

6. Delayed Payment

是指公司為激勵(lì)對(duì)象設(shè)計(jì)一攬子薪酬收入計(jì)劃，其中有一部分屬于股權(quán)激勵(lì)收入，股權(quán)激勵(lì)收入不在當(dāng)年發(fā)放，而是按公司股票公平市價(jià)折算成股票數(shù)量，在一定期限后，以公司股票形式或根據(jù)屆時(shí)股票市值以現(xiàn)金方式支付給激勵(lì)對(duì)象。

It refers to the company designing a package of salary and income plans for incentive targets, with a portion belonging to equity incentive income. Equity incentive income is not distributed in the current year, but is converted into stock quantities based on the fair market value of the company's stocks. After a certain period of time, it is paid to the incentive targets in the form of company stocks or in cash based on the market value of the stocks at that time.

7.經(jīng)營(yíng)者/員工持股

7. Shares held by operators/employees

是指讓激勵(lì)對(duì)象持有一定數(shù)量的本公司的股票，這些股票是公司無(wú)償贈(zèng)與激勵(lì)對(duì)象的、或者是公司補(bǔ)貼激勵(lì)對(duì)象購(gòu)買的、或者是激勵(lì)對(duì)象自行出資購(gòu)買的。激勵(lì)對(duì)象在股票升值時(shí)賣出可以受益，在股票貶值時(shí)賣出會(huì)受到損失。

It refers to allowing the incentive recipient to hold a certain amount of the company's stock, which is donated by the company to the incentive recipient for free, purchased by the company with subsidies, or purchased by the incentive recipient at their own expense. The incentive object can benefit from selling when the stock appreciates, but will suffer losses when selling when the stock depreciates.

8.管理層/員工收購(gòu)

8. Management/Employee Acquisition

是指公司管理層或全體員工利用杠桿融資購(gòu)買本公司的股份，成為公司股東，與其他股東風(fēng)險(xiǎn)共擔(dān)、利益共享，從而改變公司的股權(quán)結(jié)構(gòu)、控制權(quán)結(jié)構(gòu)和資產(chǎn)結(jié)構(gòu)，實(shí)現(xiàn)持股經(jīng)營(yíng)。

It refers to the use of leveraged financing by the company's management or all employees to purchase shares of the company, become shareholders of the company, share risks and benefits with other shareholders, thereby changing the company's equity structure, control structure, and asset structure, and achieving shareholding management.

9.賬面價(jià)值增值權(quán)

9. Book value appreciation right

具體分為購(gòu)買型和虛擬型兩種。

It can be divided into two types: purchasing type and virtual type.

購(gòu)買型是指激勵(lì)對(duì)象在期初按每股凈資產(chǎn)值實(shí)際購(gòu)買一定數(shù)量的公司股份，在期末再按每股凈資產(chǎn)期末值回售給公司。 虛擬型是指激勵(lì)對(duì)象在期初不需支出資金，公司授予激勵(lì)對(duì)象一定數(shù)量的名義股份，在期末根據(jù)公司每股凈資產(chǎn)的增量和名義股份的數(shù)量來(lái)計(jì)算激勵(lì)對(duì)象的收益，并據(jù)此向激勵(lì)對(duì)象支付現(xiàn)金。

Purchase type refers to the incentive object purchasing a certain amount of company shares based on the net asset value per share at the beginning of the period, and then selling back to the company based on the net asset value per share at the end of the period. Virtual type refers to the situation where the incentive object does not need to spend funds at the beginning of the period, and the company grants a certain number of nominal shares to the incentive object. At the end of the period, the income of the incentive object is calculated based on the increase in the company's net assets per share and the number of nominal shares, and cash is paid to the incentive object accordingly.