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Restricted surplus |
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Restricted surplusA portion of retained earnings not allowed by law to be used for the payment of dividends.Restricted surplus Similar MatchesRestricted Stock AwardRestricted Stock AwardGrants of shares of stock subject to restrictions on sale and risk of forfeiture until vested by continued employment. Restricted stock typically vests in increments over a period of several years. Dividends or dividend equivalent rights may be paid, and award holders may have voting rights, during the restricted period. Restricted stockRestricted stockStock that must be traded in compliance with special SEC regulations concerning its purchase and resale. These restrictions generally result from affiliate ownership, M&A activity, and underwriting activity. Restricted tradeRestricted tradeTrade that is restrained in some fashion by tariffs, transport costs, or NTBs. Performance Accelerated Restricted Stock Award Plans (PARSAPs)Performance Accelerated Restricted Stock Award Plans (PARSAPs)Also known as performance-accelerated restricted stock ("PARS") and time-accelerated restricted stock award plans ("TARSAPs"). Grants of restricted stock or restricted stock units which may vest early upon attainment of specified performance objectives. Otherwise, a time-vesting schedule would remain in effect. Restricted SecuritiesRestricted SecuritiesThe term used under Rule 144 for securities issued privately by the company, without the benefit of a registration statement. Restricted securities are subject to a holding period before they can be sold under Rule 144. Further SuggestionsRestrictedRestricted account |
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