This part of the topic index contains resources on scheme design and financial considerations. Please select the resource that you require by clicking on the relevant tab below.
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These resources are maintained, meaning that we monitor developments on a regular basis and update them as soon as possible.
| Title | Resource type | Date | |
| 1 | ABI | Glossary | Maintained |
| 2 | ABI remuneration principles | Glossary | Maintained |
| 3 | Accounting period | Glossary | Maintained |
| 4 | Accounting Standards Board (ASB) | Glossary | Maintained |
| 5 | Actual value | Glossary | Maintained |
| 6 | AIM | Glossary | Maintained |
| 7 | Annual general meeting (AGM) | Glossary | Maintained |
| 8 | Annual report | Glossary | Maintained |
| 9 | Applicable accounting standards | Glossary | Maintained |
| 10 | ASB | Glossary | Maintained |
| 11 | Bad leaver | Glossary | Maintained |
| 12 | Benchmarking | Glossary | Maintained |
| 13 | Binomial Model | Glossary | Maintained |
| 14 | Black-Scholes Model | Glossary | Maintained |
| 15 | British Private Equity and Venture Capital Association (BVCA) | Glossary | Maintained |
| 16 | Change of control clause | Glossary | Maintained |
| 17 | Co-investment plan | Glossary | Maintained |
| 18 | Comparator group | Glossary | Maintained |
| 19 | Daily official list | Glossary | Maintained |
| 20 | Deferred annual bonus plan | Glossary | Maintained |
| 21 | Dilution limits | Glossary | Maintained |
| 22 | Directors' report | Glossary | Maintained |
| 23 | Distributable profits | Glossary | Maintained |
| 24 | Distributable reserves | Glossary | Maintained |
| 25 | Distribution | Glossary | Maintained |
| 26 | Dividend | Glossary | Maintained |
| 27 | Double dipping | Glossary | Maintained |
| 28 | Earnings per share (EPS) | Glossary | Maintained |
| 29 | EBITDA | Glossary | Maintained |
| 30 | Economic profit | Glossary | Maintained |
| 31 | Economic value added | Glossary | Maintained |
| 32 | Employees' share scheme | Glossary | Maintained |
| 33 | EPS | Glossary | Maintained |
| 34 | Executive director | Glossary | Maintained |
| 35 | Expected value | Glossary | Maintained |
| 36 | Extraordinary items | Glossary | Maintained |
| 37 | Fair value | Glossary | Maintained |
| 38 | Financial Accounting Standards Board (FASB) | Glossary | Maintained |
| 39 | Financial Reporting Council (FRC) | Glossary | Maintained |
| 40 | Financial Reporting Exposure Draft (FRED) | Glossary | Maintained |
| 41 | Financial Reporting Review Panel (FRRP) | Glossary | Maintained |
| 42 | Financial Reporting Standard 20 (FRS 20) | Glossary | Maintained |
| 43 | Financial Reporting Standards (FRS) | Glossary | Maintained |
| 44 | Financial year | Glossary | Maintained |
| 45 | FRS 17 | Glossary | Maintained |
| 46 | FRS 20 | Glossary | Maintained |
| 47 | FTSE All-Shares Indices | Glossary | Maintained |
| 48 | Funded | Glossary | Maintained |
| 49 | Group accounts | Glossary | Maintained |
| 50 | IAS | Glossary | Maintained |
| 51 | IASB | Glossary | Maintained |
| 52 | IFRS | Glossary | Maintained |
| 53 | International Accounting Standards (IAS) | Glossary | Maintained |
| 54 | International Accounting Standards Board (IASB) | Glossary | Maintained |
| 55 | International Financial Reporting Standard 2 (IFRS 2) | Glossary | Maintained |
| 56 | International Financial Reporting Standards (IFRS) | Glossary | Maintained |
| 57 | Intrinsic value | Glossary | Maintained |
| 58 | Last in first out (LIFO) | Glossary | Maintained |
| 59 | Lattice Model | Glossary | Maintained |
| 60 | Long term incentive plan (LTIP) | Glossary | Maintained |
| 61 | LTIP | Glossary | Maintained |
| 62 | P/E ratio | Glossary | Maintained |
| 63 | Pay | Glossary | Maintained |
| 64 | Performance condition | Glossary | Maintained |
| 65 | Potential value | Glossary | Maintained |
| 66 | Profit and loss account | Glossary | Maintained |
| 67 | Remuneration | Glossary | Maintained |
| 68 | Return on capital employed (ROCE) | Glossary | Maintained |
| 69 | Share appreciation rights (SARs) | Glossary | Maintained |
| 70 | Total shareholder return (TSR) | Glossary | Maintained |
| 71 | UITF | Glossary | Maintained |
| 72 | UK GAAP | Glossary | Maintained |
| 73 | Underwater option | Glossary | Maintained |
| 74 | Underwater Options | Glossary | 04-Sep-2006 |
| 75 | Upper decile | Glossary | Maintained |