TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DEFERRED SHARE UNITS [1 record]

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Alphabetical list of terms

Record 1 2022-09-28

English

Subject field(s)
  • Remuneration (Personnel Management)
  • Employment Benefits
  • Corporate Management
CONT

"Deferred share units" ... are essentially [restricted share units]; however, [they] are paid upon retirement or termination [and] are typically offered to directors or to executives as part of a voluntary bonus deferral.

OBS

deferred share unit: designation usually used in the plural.

Key term(s)
  • deferred share units

French

Domaine(s)
  • Rémunération (Gestion du personnel)
  • Avantages sociaux
  • Gestion de l'entreprise
CONT

[Les unités d'actions différées (UAD) sont] similaires à des [unités d'actions assujetties à des restrictions], à la différence que les UAD sont payées à la retraite ou à la cessation d'emploi. Les UAD sont généralement offertes aux administrateurs ou aux hauts dirigeants dans le cadre d'un report volontaire des primes.

OBS

unité d'action différée : désignation habituellement utilisée au pluriel.

Key term(s)
  • unités d'actions différées

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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