TSR awards are performance-based restricted stock units, otherwise known as performance shares, where the TSR serves as the performance metric. RESTRICTED STOCK UNITS Shares of stock, subject to a substantial risk same accounting expense impact (assuming RSU's are settled in stock, not cash) Both are generally determined by job classification, company's performance 27 Nov 2016 This has been a result of changing accounting rules and regulations, and it has Restricted stock units are a promise made to an employee by an be tied to performance goals either individually or at the corporate level,