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B
Banking (Of Shares)

In the context of equity compensation, this is a type of performance share award in which you can earn a specific number of shares each year over the performance cycle, but the shares are not paid out until the end of a time-based vesting period, which may be longer than the entire performance cycle. You receive the banked shares after the end of the vesting period (assuming you are still working for your company).

See the section on performance share awards.

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