TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERFORMANCE SHARE UNIT [1 record]
Record 1 - internal organization data 2022-09-30
Record 1, English
Record 1, Subject field(s)
- Remuneration (Personnel Management)
- Corporate Management
- Personnel Management
Record 1, Main entry term, English
- performance share unit
1, record 1, English, performance%20share%20unit
correct
Record 1, Abbreviations, English
- PSU 1, record 1, English, PSU
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Performance share units ... are similar to restricted share units, in that they are notional shares, have a value equivalent to a class of the company's shares (typically common shares) and are subject to a vesting period, which is typically no more than three years. However, unlike restricted share units, the number of performance share units that will ultimately vest adjusts based on the executive's and/or the company's performance as measured against pre-determined targets. For any units to vest, the executive or company, as applicable, must meet a minimum performance level. 2, record 1, English, - performance%20share%20unit
Record number: 1, Textual support number: 1 OBS
performance share unit: designation usually used in the plural. 3, record 1, English, - performance%20share%20unit
Record 1, Key term(s)
- performance share units
Record 1, French
Record 1, Domaine(s)
- Rémunération (Gestion du personnel)
- Gestion de l'entreprise
- Gestion du personnel
Record 1, Main entry term, French
- unité d'action liée au rendement
1, record 1, French, unit%C3%A9%20d%27action%20li%C3%A9e%20au%20rendement
correct, feminine noun
Record 1, Abbreviations, French
- UAR 2, record 1, French, UAR
correct, feminine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les unités d'actions liées au rendement [...] sont des actions théoriques comme les unités d'actions incessibles[. Elles] ont une valeur équivalente à une catégorie précise d'actions de la société (généralement les actions ordinaires) et sont assujetties à une période d'acquisition des droits qui n'est[,] en général[,] pas supérieure à trois ans. Toutefois, contrairement aux unités d'actions incessibles[,] le nombre d'unités d'actions liées au rendement dont les droits seront finalement acquis est rajusté en fonction du rendement du dirigeant ou de la société, ou des deux, par rapport à des cibles préalablement établies. Le dirigeant ou la société, selon le cas, doit atteindre un niveau de rendement minimal pour que les droits aux unités soient acquis. 3, record 1, French, - unit%C3%A9%20d%27action%20li%C3%A9e%20au%20rendement
Record number: 1, Textual support number: 1 OBS
unité d'action liée au rendement : désignation habituellement utilisée au pluriel. 4, record 1, French, - unit%C3%A9%20d%27action%20li%C3%A9e%20au%20rendement
Record 1, Key term(s)
- unités d'actions liées au rendement
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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