Aden的财经词汇 2018-03-13：Restricted stock units (RSUs)

Restricted stock units (RSUs) are issued to an employee through a vesting plan and distribution schedule after achieving required performance milestones or upon remaining with their employer for a particular length of time.
受限股票单位是一种在员工完成了规定的绩效要求或在公司内服务足够的时长之后，经过行权计划或分配规定后向员工发行的股票。

RSUs give an employee interest in company stock but have no tangible value until vesting is complete.
受限股会给员工发放公司股票的利息，但在行权之前，并不会有实际的价值得到兑现。

The restricted stock units are assigned a fair market value when they vest.
受限股单位会以市场上的供应价格发行。

Upon vesting, they are considered income, and a portion of the shares are withheld to pay income taxes.
一旦这部分股票得到发行，他们就会被视作收入，并且股票中的一部分会被要求支付所得税。

The employee receives the remaining shares and can sell them at their discretion.
剩余的部分就由员工自由处理，他们可以选择将其出售。