Border Stock Options
Lk 25 However, so-called option plans or stock option programmes are often offered to employees as one of the benefits.
Detailne otsing Stock option programmes as a benefit? A popular practice in the Czech Republic used by a number of companies for many years.
The Civil Code Act No. In the case of employee options or options for members of the board of directors, the aim is to motivate these persons to contribute to the growth of the company and increase in the market value of the shares by their activities, whether as part of employment or discharge of duties. When implementing these stock programmes, the company that offers them must meet other special statutory conditions in order to be able to acquire its own shares and then transfer them to its employees or members of the board of directors.
The option programme must always be approved by the company. It may be part of the articles of association, internal regulation or contract for discharge of duties concluded with a member of the board of directors, or it may be approved on a one-off basis for a specific case.
The option contract may either take the form of an a agreement on a future contract, where the beneficiary becomes entitled to claim the conclusion of a transfer contract, subject to certain conditions and upon a call. Optsioonide vrtusLk 19 Optsioonide vrtusAt least six parameters directly or indirectly :European AmericanS spot price of the underlying asset X exercise price T time until option maturity?
Optsiooni struktuuri mju hindamisekeerukuseleMillal lheb optsiooni hindamine keerulisemaks? Optsioonide kajastamine raamatupidamisesLk 22 IRFS 2 kohaldub kriteeriumitele kulu kas Transactionstehingutele, mida tehakse omakapitalis vi nii ttajate kui kakohustusena olenevalt kolmandate osapooltega, aktsiaphise tehingu mille alusvaraks on kas tingimustest ja raha, muud varad niteks klassifitseerimisest.
Lk 23 Raamatupidamislik ksitlusLk 24 Tehingupev grant date Tehingupev on kuupev, mil raamatupidamiskohuslane jalepinguosaline juavad tehingu tingimustes kokkuleppele. Lk 25 EurLex-2 stresses that the EGTC Regulation does not seek to suppress existing Euroregions in operation or constitute an additional administrative structure but to provide a credible option for trans-European territorial cooperation; rõhutab, et ETKRi määrusega ei soovita piirata olemasolevaid toimivaid Euroregioone ega luua täiendavat haldusstruktuuri, vaid pakkuda usaldusväärset võimalust üleeuroopaliseks territoriaalseks koostööks; EurLex-2 The EESC recommends that the Commission concentrates its future work on a policy line for post mainly based on the first option.
Euroopa Majandus- ja Sotsiaalkomitee soovitab komisjonil edaspidi keskenduda EurLex-2 B29 Alternatively, the entity could consider the historical or implied volatility of similar listed entities, for which share price or option price information is available, to use when estimating expected volatility.
Employee Stock Options Explained
B29 Alternatiivina võib majandus üksus võtta arvesse sarnaste noteeritud majandus üksuste mineviku või kaudset volatiilsust, mille kohta on kättesaadav aktsiahinna või optsioonihinna informatsioon, et seda kasutada eeldatava volatiilsuse arvutamisel.
EurLex-2 Option 4 would thus seem the most preferred one: it would provide for an efficient control, would impose only one extra control requirement and it would generate hardly any additional administrative burden.
Valik 4 näib seega olevat eelistatuim: sellega tagatakse tõhus kontroll, kehtestatakse ainult üks täiendav kontrollinõue ja see ei tekitaks peaaegu mingit täiendavat halduskoormust. EurLex-2 The airport's the only option.
