stock option

(redirected from Stock options)
Also found in: Thesaurus, Legal, Financial, Wikipedia.
Related to Stock options: Employee stock options

stock option

n.
A right to buy or sell specific securities or commodities at a stated price within a specified time.

stock′ op`tion


n.
an option to buy or sell stock at a specific price within a stated period.
[1940–45]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.stock option - the right to buy or sell a stock at a specified price within a stated period
option - the right to buy or sell property at an agreed price; the right is purchased and if it is not exercised by a stated date the money is forfeited
call option - an option to buy
put option - an option to sell
2.stock option - a benefit given by a company to an employee in the form of an option to buy stock in the company at a discount or at a fixed price; "stock options are not much use as an incentive if the price at which they can be exercised is out of reach"
benefit - financial assistance in time of need
Translations
option sur titresstock-option
References in periodicals archive ?
2 continuously monitors the transactions and activities in human resources and stock option administration systems to ensure compliance in every step involved in the process for granting, executing and accounting for employee stock options.
The guidance from FASB is clear: Companies must determine and report the fair value of stock options they use to compensate employees.
123(R), Share-Based Payment, has a single goal: to report the fair value of employee compensation paid in the form of stock options and other share-based payments in financial statements.
A recent ruling provides guidelines on FICA, FUTA and income tax withholding from nonstatutory stock options and deferred-compensation plans transferred between spouses incident to divorce.
Angus noted that proposed regulations have been released that would require companies to include stock-based compensation and stock options in the pool of shared costs charged to the participants in a cost-sharing arrangement.
These applied to authorizations to repurchase and resolve to transfer the Corporation's own shares, to increase the share capital by issuing new shares and stock options.
Once the gift value is determined - using a quantitative valuation model to value publicly traded stock options - discounts can be taken from this fair market value number, relying on the principles of illiquidity and lack of marketability, to further reduce the gift tax value.
But just as they've started to make some headway, questions regarding the backdating of stock options threaten to immerse them and their companies anew in a wash of investigations by the Securities and Exchange Commission (SEC), federal prosecutors, the Internal Revenue Service (IRS) and shareholder-related class-action derivative suits.
So Scotts took a hit for the third of its outstanding stock options that come due each year, charging about $5 million--roughly 3% of its $160 million pretax earnings--against its 2003 P&L.
What are the income and employment tax consequences of transferring stock options and deferred compensation in a divorce?
If you practice family law, stock options are not the hot topic they were two years ago.
Department of the Treasury and the Internal Revenue Service on an IRS notice requiring the separate information reporting of the compensatory element of nonstatutory stock options.