share option

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Related to Share options: Stock options

share option

n
(Stock Exchange) a scheme giving employees an option to buy shares in the company for which they work at a favourable price or discount
References in periodicals archive ?
STOCKHOLM, Sweden -- The Extraordinary General Meeting of Medivir AB (STO:MVIRB) held 22nd December 2006 resolved to approve the Board's proposal of 5 December 2006 regarding a new share issue of maximally 7 741 566 Class B shares (or such higher number generated by exercise of outstanding share options in the interim).
Investment holding company Alm Brand A/S (CPH: ALMB) reported on Thursday that on the closing of the trading window for the exercise period for share options issued in September 2014, the holders of share options had exercised 298,651 share options.
When the Finance Act is implemented later this year, the enterprise management incentive scheme, which provides businesses with a tax efficient means of rewarding senior managers with share options, will no longer be open to companies with 250 employees or more.
His potential windfall - from shares and share options - has soared in line with the group's share price.
The best paid director was also granted share options during the year and had an accrued pension at December 31 2005, of pounds 62,480 under a final salary scheme.
New Downing Street communications chief David Hill is to give up his share options in his public relations company, No 10 said yesterday.
An average of 145,000 share options have been granted to each executive, with the most senior managers getting even more.
VODAFONE boss Sir Chris Gent sparked a row yesterday as he was awarded pounds 835,000 worth of share options.
Among the proposals in the paper was one that said a transaction whereby an entity obtains goods and services from other parties, with payment taking the form of shares or share options, should be recognized in the financial statements with a corresponding charge to the income statement.
It focuses on accounting for employee share options and proposes that transactions should be measured at the fair value of the shares at vesting date, and that an estimate of the transaction amount should be accrued over the performance period and finalised on vesting date to equal the fair value of the options or shares at that date.
It will allow up to 10 key employees in growing companies to be given tax-free share options worth up to pounds 100,000 - billed as a pounds 1million tax incentive.
Support contracts will also qualify for share options.