stock option

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stock option

n. the right to purchase stock in the future at a price set at the time the option is granted (by sale or as compensation by the corporation). To actually obtain the shares of stock the owner of the option must "exercise" the option by paying the agreed upon price and requesting issuance of the shares. (See: stock, share, option)

References in periodicals archive ?
In total 43 822 343 shares were subscribed and registered under the 2001 employee stock option plan.
A total of 1,000 shares of Nokia Corporation ("Nokia") were subscribed for based on Nokia's 1999 employee stock option plan as of 30 December 2004.
This 28-page Executive Report written for entrepreneurs and business executives examines the expansive and often complicated world of employee stock option plans (ESOPs).
In June 1993, the FASB issued an Exposure Draft on accounting for employee stock options, which would have required expense recognition for virtually all employee stock option plans.
Eichen did not think the trend was a result of the controversy over an accounting standard on employee stock option plans proposed by the Financial Accounting Standards Board.
The Company intends to hold the repurchased shares in treasury for general corporate purposes, including issuances under various employee stock option plans.
The joint venture's product line will include traditional stock transfer services, proxy tabulation and the administration of dividend reinvestment plans as well as proxy solicitation programs, corporate reorganization processing and control, the development and administration of employee stock option plans and a comprehensive stock watch monitoring service.
This month's column discusses consensuses reached by the FASB Emerging Issues Task Force EITF or task force) concerning accounting for changes to fixed employee stock option plans resulting from an eqity restructuring, and concerning allocating basis to individual assets and liabilities acquired in certain leveraged buyout transactions.
Immediate implementation of the FASB rule, coupled with the Sarbanes-Oxley requirements, would have a chilling effect on employee stock option plans that have played a vital role in ensuring the competitiveness of U.

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