qualified employee stock option

qualified employee stock option
право на покупку акций по установленной цене, приобретаемое при определенных условиях служащими компании
Корпоративная программа, разрешающая занятым покупать акции своей корпорации по установленной цене в течение определенного периода времени. Если покупка не будет осуществлена в течение этого периода времени, то право на покупку исчезает.

Англо-русский словарь по инвестициям. 2014.

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Смотреть что такое "qualified employee stock option" в других словарях:

  • Employee stock option — An employee stock option is a call option on the common stock of a company, issued as a form of non cash compensation. Restrictions on the option (such as vesting and limited transferability) attempt to align the holder s interest with those of… …   Wikipedia

  • Incentive stock option — Incentive stock options (ISO s), are a type of employee stock option that can be granted only to employees and confer a U.S. tax benefit. ISO s are also sometimes referred to as incentive share options or Qualified Stock Options.The tax benefit… …   Wikipedia

  • Non-Qualified Stock Option - NSO — A type of employee stock option where you pay ordinary income tax on the difference between the grant price and the price at which you exercise the option. NSOs are simpler and more common than incentive stock options (ISOs). They re called non… …   Investment dictionary

  • Incentive Stock Option - ISO — A type of employee stock option with a tax benefit, when you exercise, of not having to pay ordinary income tax. Instead, the options are taxed at a capital gains rate. Although ISOs have more favorable tax treatment than non qualified stock… …   Investment dictionary

  • qualified stock option — An option under which an employee of a corporation may buy stock in the corporation, its parent company, or a subsidiary. Internal Revenue Code § 422(b) …   Ballentine's law dictionary

  • option — Right of election to exercise a privilege. Contract made for consideration to keep an offer open for prescribed period. A right, which acts as a continuing offer, given for consideration, to purchase or lease property at an agreed upon price and… …   Black's law dictionary

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