ETASSUM21090 - Schedule 2 share incentive plan (SIP): General requirements: Performance conditions
»Ê¹ÚÌåÓýapp ‘same termsâ€� requirement does not prevent a company from making the award of free shares to particular individuals, and/or the level of their award, conditional on a performance condition being met (paragraph 9(5)). »Ê¹ÚÌåÓýapp SIP Code refers to acceptable performance conditions as “performance allowancesâ€� and sets out a number of requirements which must be met â€� see ETASSUM24150.