stock option


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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 ?
The ruling concludes that B (the nonemployee, or transferee spouse) is required to include an amount in gross income when she exercises the stock option or when the deferred compensation is paid or made available to her.
Unfortunately, many rank-and-file workers--and more than a few top executives--are blissfully ignorant of the perils of stock option ownership.
based multinational are participants in a stock option plan the top manager for its Belgian subsidiary will expect the same.
STOCKHOLM, Sweden -- The board of directors has, in accordance with an authorization from the annual shareholders meeting held on April 27, 2006, adopted a global stock option program for employees within the Biotage group (STO:BIOTA) - Biotage AB Global Share Option Plan 2006.
Since June 15, certain public companies have been accounting for share-based payment transactions--including employee stock option compensation--as an expense, often against their will and better judgment.
Currently, neither the Code nor relevant regulations contain any provision excluding the value of stock transferred pursuant to the exercise of a statutory stock option from wages for employment and income tax withholding purposes.
Typically, with a compensatory stock option, income is triggered on the date of exercise equal to the bargain element--the spread between the stock value and the option strike price (Reg.
Edmund Jenkins, FASB chairman, said the interpretation brings needed consistency to the reporting of stock option awards and reduces the uncertainty over the appropriate accounting for option plans.
Powerful Stock Option Expensing Features Offer an Easy Way to Ensure FAS 123R Compliance
But proponents of broad-based employee stock option programs cite the recruitment benefits of offering equity incentives to employees at all levels.
In Field Service Advice (FSA) 200005006, the IRS ruled that stock option transfers from a husband to his ex-wife pursuant to a divorce resulted in compensation income for the husband when the options were transferred.
One alternative is a nonemployer stock option plan in which companies grant employees options to buy stock in other companies.