pieškirtas akcijas varētu teikt. faktiski tās ir
ierobežotas akcijas, kuras nevar pārdot, atdot etc. tas redzams arī konkrētajā teikumā - tas tiek anulētas, jo tādi papīriši vien ir bez reālām īpašuma tiesībām, dividenžu tiesībām.

Under the regulations, non-vested stock (defined as non-transferable stock subject to a substantial risk of forfeiture) is not treated as outstanding stock of the corporation unless the shareholder has made an 83(b) election. If the shareholder has made an 83(b) election, the non-vested stock will be treated as a second class of stock unless the non-vested stock confers rights
to distribution and liquidation proceeds that are identical to the rights conferred by the other outstanding shares of stock.

Equity-based compensation expense relates primarily to restricted stock, restricted stock units (collectively called “non-vested shares”) and stock options issued by FileNet