Where do companies get the shares they give to employees? Are they usually newly issued shares (diluting other shareholders) or are they usually from a pool of shares owned by the company designated for this purpose? Relatedly, can shares bought via buy-backs be put into this employee stock pool or are they “destroyed”?
Generating new shares is simple especially for companies with dual stock structure.
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RSUs are usually new shares, but since most big companies also do buybacks in net they are shrinking total share count