Silver & gold company Avino Silver & Gold Mines Ltd (TSX:ASM) (NYSE American:ASM) (FSE:GV6) on Wednesday awarded 526,000 incentive stock options
under its stock option
plan and 1,730,500 restricted share units (RSUs) under the restricted share unit plan to its directors, officers, employees and consultants.
63,800 yen per one stock option
(638 yen per share)
NORDIC BUSINESS REPORT-June 26, 2019-Capman reports on share subscriptions based on stock option
2013B, stock option
2013C and stock option
Subject to the terms and conditions of the company's Inducement Award Programme and stock option
agreement, each stock option
has a ten year term and each stock option
vests over four years, with 25% of the shares vesting on the first anniversary of the grant date and the remaining 75% of shares vesting quarterly thereafter, in each case, subject to the new employee's continued service.
The Board of Directors of Canada-based Bear Creek Mining (TSX Venture: BCM) has authorised and approved the grant of 650,000 incentive stock options
under its incentive stock option
plan to Paul Tweddle.
An employee stock option
is similar to a call option.
FRS 2 (Financial Reporting Standard 2 Share-based Payment) in Malaysia, and ASBJ Statement 8 (ASBJ Statement No.8 Accounting Standard for Share-based Payment) in Japan, both adopted modified grant date fair value accounting for stock options
. But the situation of stock option
plans, not only before, but also after the adoption of new accounting standards, are different between Malaysia and Japan.
Japanese companies are increasingly adopting stock option
based compensation for executives and employees as a part of their efforts to regain profitability and capital market orientation after the burst of bubble economy.
Directors and officers liability insurers continue to assess the impact of corporate stock option
"backdating" practices, originally feared as holding the potential for Enron-sized market losses.
has released Oversight 4.2, which it says extends its automated continuous monitoring for corporate equity management and stock option
Plus, to reduce the income statement impact of future transactions, companies need to prepare a 10-year history of stock option
activity to determine the amount of the additional-paid-in-capital (APIC) pool.
Under FAS 123(R), the fair value of a stock option
is based on observable market prices, if they exist.