- company share option scheme
- A scheme offered by companies to employees to encourage better performance. Participants are given the right to buy shares in the company in the future, usually at a discount.
Financial and business terms. 2012.
company share option scheme
Look at other dictionaries:
share option scheme — A scheme whereby an employee initially acquires an option to subscribe for shares of the company at some future date. For unapproved schemes, these must not, for tax reasons, be exercisable greater than seven years from the date of the grant.… … Law dictionary
company share option plan — (CSOP) A HM Revenue & Customs approved share scheme under which an employee is granted a right (known as an option) to buy a fixed number of shares at a fixed price in a set period of time. Practical Law Dictionary. Glossary of UK, US and… … Law dictionary
unapproved share option scheme — A share option scheme that is not Inland Revenue approved. One of the major reasons for using an unapproved scheme is to enable the company to grant an option at a subscription price below the market value of the shares and to avoid the ₤30,000… … Law dictionary
Selective Share Option Scheme — Approved Executive Share Option Scheme/Selective Share Option Scheme A share option scheme approved by the Inland Revenue under the provisions of the Income and Corporations Taxes Act 1988. These types of schemes are by far the most flexible of… … Law dictionary
executive share option scheme — An approved share option scheme that entitles a specified class of directors or employees to purchase shares in the company in which they are employed. See: savings related share option scheme … Accounting dictionary
executive share option scheme — An approved share option scheme that entitles a specified class of directors or employees to purchase shares in the company in which they are employed. See savings related share option scheme … Big dictionary of business and management
approved executive share option scheme — Approved Executive Share Option Scheme/Selective Share Option Scheme A share option scheme approved by the Inland Revenue under the provisions of the Income and Corporations Taxes Act 1988. These types of schemes are by far the most flexible of… … Law dictionary
share option scheme — / ʃeər ˌɒpʃən ski:m/ noun a scheme that gives company employees the right to buy shares in the company which employs them, often at a special price … Dictionary of banking and finance
executive share option scheme — /ɪgˌzekjυtɪv ʃeər ɒpʃən ˌski:m/ noun a special scheme for senior managers, by which they can buy shares in the company they work for at a fixed price at a later date … Dictionary of banking and finance
share option — stock option 1) A benefit sometimes offered to employees, especially new employees, in which they are given an option to buy shares in the company for which they work at a favourable fixed price or at a stated discount to the market price. An… … Big dictionary of business and management
