Translation of "Opération d'option d'achat d'actions de couverture " (French → English) :

stock option plan

stock option | SO [Abbr.]

accounting for stock options [ accounting for share options ]

currency quantity adjusting option [ QUANTO | fixed exchange rate foreign equity option ]

stock option repricing | option repricing

stock option plan

over-allotment-option (1) | green shoe option (2) | green-shoe (3)

Therefore, if an employee had an in-the-money option, for example, where he or she received an option to acquire shares at a $10 strike price, and at the time that he or she was going to exercise the option, the shares were worth $15, and if instead of providing the shares the employer provided cash equal to that differential — the $5 appreciation per share multiplied by the number of shares subject to the option ...[+++] — then the employee could get the deduction in terms of the amount of benefit that is required to be included in income, which is only 50 per cent if a number of circumstances or conditions are satisfied, and the employer could also get a deduction for the cash paid to the employee.

This option is applicable if: (i) the reporting coverage is comprehensive, i.e. it covers substantially all of the transactions carried out by the reporting agents; (ii) accurate data on purchases and sales with non-residents of the euro area Member States are provided; (iii) differences between issuing value and redemption va ...[+++]lue, excluding fees, of the same shares/units are minimal; and (iv) the amount of shares/units held by non-residents of the euro area Member States issued by resident IFs is low.

This option is applicable if: (i) the reporting coverage is comprehensive, i.e. it covers substantially all of the transactions carried out by the reporting agents; (ii) accurate data on purchases and sales with non-residents of the euro area are provided; (iii) differences between issuing value and redemption value, excluding ...[+++] fees, of the same shares/units are minimal; (iv) the amount of shares/units held by non-residents of the euro area issued by resident MMFs is low.

(4) Where the Minister receives an offer to purchase a stock option or capital stock acquired under a stock option and he finds the offer acceptable, he shall notify the person from whom the stock option or capital stock, as the case may be, was obtained and that person shall have the assignable right, during the seven business days following the day notice was given, to elect to purchase the stock option ...[+++] or the capital stock, as the case may be, at the price and on the terms and conditions, including the closing date, specified in the offer to purchase.