non-leveraged employee stock ownership plan

non-leveraged employee stock ownership plan
сокр. non-leveraged ESOP фин., упр., амер. некредитный план участия сотрудников в капитале компании* (план участия сотрудников в собственном капитале, финансируемый исключительно за счет средств работодателя, т. е. без использования заемных средств; в этом случае работодатель обычно создает фонд, в который переводит денежные средства для выкупа акций у текущих акционеров и/или казначейские акции и акции из новых выпусков, а фонд распределяет акции среди работников)
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Англо-русский экономический словарь.

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