share option


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share option

a contractual right to buy a SHARE in a company at a predetermined price within a predetermined period. A company seeking to raise new capital can grant existing shareholders options to buy new shares in proportion to their existing shareholdings. Shareholders can either exercise their options and buy the shares or can sell their option rights on the STOCK MARKET. Share options can also be granted by a company to its executives and other employees as a means of improving their motivation and loyalty to the company See RIGHTS ISSUE, EMPLOYEE SHARE OWNERSHIP, EXECUTIVE SHARE OPTION SCHEME, LONG-TERM INCENTIVE PLAN, ENTERPRISE MANAGEMENT INCENTIVE SCHEME, SHARE INCENTIVE PLAN.
References in periodicals archive ?
What tax Joanne pays depends on whether her share option plan was an approved scheme with more advantageous tax treatment.
Some staff at Google's Dublin office are among those who have been asked to pay taxes owed on profits made from share options.
At that meeting, Letham asked specifically about Stockbridge's entitlement to share options worth up to PS500,000.
NobiaaACAOs Annual General Meeting, held on 9 April 2014, authorised the Board of Directors, on one or several occasions only until the 2015 Annual General Meeting, to resolve to transfer bought-back shares for purposes including ensuring delivery of shares in connection with the implementation of the GroupaACAOs long-term employee share option schemes and performance share plans.
More typical practice in the experience of Baxter Caulfield, is the use of share options granted under the Enterprise Management Incentives Scheme.
For shares sold on or after April 6, 2012, gains on sale acquired under EMI share options rules will be available for Entrepreneurs Relief.
As regards the procedures for executing the share option, the Share Option Instructions state that the company must submit an application to issue and register the shares at least one month prior to the due date for exercising the option.
In addition, the company has applied for the admission of 1.05 million of its ordinary shares for trading on the London Stock Exchange's AIM market as a result of the exercise of 500,000 options under AFC Energy's EMI share option scheme and 550,000 warrants.
Share options are an alternative which is becoming more and more widely used.
Software company Allocate Software plc issued 44,828 ordinary shares of GBP0.05 each on 6 May 2010 after the exercise of options under its Approved and Unapproved share option schemes, Allocate revealed on Thursday.
Riding the eight-year-old for his boss, trainer Tony Carroll, Edwards booted Share Option (4.00) into a clear lead two hurdles from home on the Town Moor course and the eight-year-old stayed on strongly to win in a fast time.
The shares are being reserved under a block listing and will be issued under the following schemes: 125,000 shares under easyJet's Switzerland Key Employee Pre-flotation Share Option Scheme and 445,000 shares under the company's Key Employee Pre-flotation Share Option Scheme.