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The QCA Share Schemes Expert Group has produced a briefing note reviewing the issues small and mid-size quoted companies should consider before granting nil-cost share awards to employees and directors.

The note assesses why a company may decide to grant nil-cost share awards, the impact of granting such awards, as well as the advice contained within both the QCA Remuneration Committee Guide for Small and Mid-Size Quoted Companies and the QCA Corporate Governance Code.

You can download the briefing note in full here (pdf).

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