ETASSUM24170 - Schedule 2 share incentive plan (SIP): Types of award: Free shares: Performance allowances � Method 2
Under Method 2, the company can award some or all the shares according to performance. In this case, all the employees within a performance unit must take part on the same terms. However, for this purpose, the free shares awarded to each performance unit are treated as a separate award.
If different targets are set for different performance units they must be “consistentâ€�, that is the targets must be equally capable of being met (paragraph 42(6)). »Ê¹ÚÌåÓýapp setting of targets that could not reasonably be viewed as consistent at the time they were set would not meet the requirements of the legislation.