Restricted Stock Units (RSUs)

Multiple Choice

Restricted stock units (RSUs) :

A) are a grant valued in terms of a set number of shares of company stock.
B) are reported as a liability if payable in shares rather than cash.
C) are recorded based on a value estimated by a restricted stock valuation model.
D) represent shares issued at the date of grant that must be returned if the recipient fails to satisfy the vesting requirement.