Commentary on Sections Overview Part 1: Introduction Paragraph 3: Matching shares
2955.This paragraph introduces the concept of “matching shares”. It derives from paragraph 1(2) and (3) of Schedule 8.
2956.Sub-paragraph (2) now refers to “free shares, partnership shares, and matching shares”, as opposed to “the kinds of shares mentioned in sub-paragraphs (1) and (2)”; and states that “the plan may provide for the company to decide” as opposed to “it may leave it for the company to decide”.