Making ESOP a breeze for you and your company

ESOP can be complicated. With our Knowledge Center, we provide the foundation to master the topic and to make sure, that your company will profit from ESOP as many others.
  • Basics

    Terms & Definitions
  • Get down to ESOP

    Make it happen
  • Valuation & More

    About fair value etc.
  • Case Studies

    Success Stories

ESOP Introduction

Introduction into employee stock option plans (ESOP) including typical features like, vesting schedule, leaver provisions and exercise price.

Share-based compensation: Introduction

Basic definition, terms as well as benefits for employees and employers of share-based compensation (ESOP)

ESOP Types | Incentrium

Description of the different types of employee stock option plans (ESOP) as well as their features, pros and cons and application


Basic concept of Virtual Stock Option Program (VSOP), its cash based characteristics together with a comparison to classic ESOP


Features and fundamental concept of RSU (Restricted Stock Units) as well as comparison to classical stock options (ESOP)

Other employee benefits vs. share-based compensation

Providing a comparative analysis between other employee benefits like profit sharing plans & bonuses with share-based compensation (ESOP)

Reasons for ESOP

Reasons why companies should consider share-based compensation programs like ESOP, VSOP, RSU, PSU, Matching Stock, etc.

Step-by-step guide to Stock Option Plans

A Step-by-step guide to your company's specific stock option plan with all the relevant features and pitfalls you should avoid

ESOP features

Description of classical ESOP feature like vesting, leaver, grant date which can be found in nearly every share based compensation plan


Vesting conditions are an essential part of every ESOP plan. This article provides an introduction in the concept of vesting.

Leaver provisions

Leaver provisions are an essential part of every ESOP. We outline different aspects and issues to look for when integrating it in your plan.

Trustees and Administrators

External support through trustees and administrators can safe you time and money

Legal & Regulatory Framework

The legal & regulatory framework of ESOP and other types of share-based compensation like PSU, RSU.

IFRS 2 Basics

Basic concept behind IFRS 2 share based compensation, including key terminology such as grant date, vesting conditions and fair value.

Management & Administration

ESOP management and administration is key to reach the goals associated with ESOP especially with regards to employee motivation.

ESOP valuation issues

Challenges in the context of ESOP valuation like volatility measurement, business valuation, early exercise etc.

ESOP accounting issues

Description of the accounting issues and their solutions under relevant accounting standards for ESOP like ASC 718 and IFRS 2

Case Studies and Success Stories

Sample Case Studies and Success Stories of different share based compensation programs like ESOP, VSOP, RSU and PSU