SCHEDULES
SCHEDULE 2... share incentive plans
Part 1Introduction
Matching shares
3
(1)
A SIP that provides for partnership shares may also provide for shares to be appropriated without payment to employees in proportion to the partnership shares acquired by them (“matching shares”).
(2)
If a SIP contains provision for all, or more than one, of the following—
free shares,
partnership shares, and
matching shares,
the plan may provide for the company to decide when the provisions relating to each kind of share are to have effect.