Approved Savings-Related Share Option Scheme — A share option scheme linked to a savings contract taken out usually with our building society governed by the Income and Corporation Taxes Act 1988. The limits to the amount that may be saved and the number of shares over which an option may be… … Law dictionary
phantom share option — A right to receive a cash bonus calculated by reference to a notional share option. The bonus paid will equal the gain that could have been realised at the time the bonus is paid on the exercise of an option to acquire a certain number of shares… … Law dictionary
option — op·tion 1 / äp shən/ n 1: the power or right to choose; also: a choice made or available 2: a privilege of demanding fulfillment of a contract on any day within a specified time 3: a contract conveying in exchange for the payment of a premium a… … Law dictionary
Cash-Based Option — A type of option which is always settled in cash. Upon exercise, the net value to the involved parties are calculated and a cash payment is made to settle the difference. This option is advantageous for investors who want to capture movements in… … Investment dictionary
cash in — phrasal verb Word forms cash in : present tense I/you/we/they cash in he/she/it cashes in present participle cashing in past tense cashed in past participle cashed in 1) [intransitive] to use an opportunity to make a profit or gain an advantage… … English dictionary
Option (finance) — Stock option redirects here. For the employee incentive, see Employee stock option. Financial markets Public market Exchange Securities Bond market Fixed income … Wikipedia
Share repurchase — In some countries, including the United States and the United Kingdom, corporations can buy back their own stock in a share repurchase, also known as a stock repurchase or share buyback. There has been a meteoric rise in the use of share… … Wikipedia
Cash Trigger — A condition that triggers an investor to make a trade or take a specific action, such as a purchase, sale of the security, or the purchase or sale of a derivative (such as an option) of that security. If XYZ stock rises from $20 to $40 a share,… … Investment dictionary
Employee stock option — An employee stock option is a call option on the common stock of a company, issued as a form of non cash compensation. Restrictions on the option (such as vesting and limited transferability) attempt to align the holder s interest with those of… … Wikipedia
Stock option expensing — is a method of accounting for the value of share options, distributed as incentives to employees, within the profit and loss reporting of a listed business. It is an accounting standard thought by several Socially Responsible Investors to improve … Wikipedia
