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Inhaltsverzeichnis Contents Chapter 1 Introduction Chapter 2 Types of Scheme Available Chapter 3 The ABI/IMA and Other Institutional Investor Guidelines Chapter 4 Establishment of Schemes Appendix 4A Recognised Stock Exchanges Chapter 5 Discretionary Share Option Schemes Appendix 5A Discretionary Share Option Scheme Rules Chapter 6 Enterprise Management Incentives Appendix 6A Enterprise Management Incentive Agreement Chapter 7 LTIPs: Performance, Deferred, Matching, Restricted and Convertible Shares Appendix 7A Performance Share Awards Appendix 7B Deferred Share Awards Appendix 7C Matching Shares Awards Chapter 8 Share Incentive Plans or SIPs - General Chapter 9 SIPs - Free Shares Chapter 10 SIPs - Partnership Shares Chapter 11 SIPs - Matching Shares Appendix 11A Share Incentive Plan Chapter 12 Savings-Related Share Option Schemes Appendix 12A Savings-Related Share Option Scheme Chapter 13 Takeovers, Reconstructions, Demergers and Dividends Chapter 14 Variations of Share Capital Chapter 15 Accounting and the Statutory Corporation Tax Deduction Chapter 16 EBTs and Using Existing Shares Chapter 17 NISAs and Pension Plans Chapter 18 Administration and Tax Returns Chapter 19 Internationally Mobile Employees Chapter 20 Cross-border Share Plans Index