BNET Business Dictionary
Business Definition for: Employee Stock Option
- a type of stock incentive plan in which an employee is given the option to buy a specified number of stock at a future date, at an agreed price. Stock options provide a financial benefit to the recipient only if the stock price rises over the period the option is available. If the stock price falls over the period, the employee is under no obligation to buy the stock. There may be a tax advantage to the employees who participate in such a program. Share options may be available to all employees or operated on a discretionary basis.
Additional Resources
- Mill City Gold Mining Corp. Enters into An Employee Stock Option Agreement
- CALGARY, Alberta--BUSINESS WIRE--Aug. 19, 1996--GOLDEN HILL MINING (VSE:MIY) MILL CITY GOLD MINING CORP. - (the "Company") (MIY-VSE) announces that it has entered into an employee Stock Option Agreement with an employee for 250,000 common shares of the Company at an option price of $0.27 per common share.These options are to...
- Research articles 1996-08-19
- Delta announces successful completion of employee stock option exchange program; Majority of eligible options cancelled.
- M2 PRESSWIRE-30 June 2003-DELTA AIR LINES: Delta announces successful completion of employee stock option exchange program; Majority of eligible options cancelledC1994-2003 M2 COMMUNICATIONS LTD RDATE:06302003 ATLANTA -- Delta Air Lines (NYSE:DAL) today announced the successful completion of its employee stock option...
- Research articles 2003-06-30
- California-Based BankAmerica Unveils Employee Stock Option Plan.(Originated from The Fresno Bee, Calif.)
- Nov. 20--California's largest banking company is taking a multi-million dollar gamble that happier employees and improved customer service will also improve the bottom line. BankAmerica Corp. unveiled a new employee stock option plan on Tuesday that aims to inspire its workers...
- Research articles 1996-11-20
- Protecting Your Employee Stock Option Gains
- You wouldn't think of driving your car without insurance. You are concerned about your liability if something goes wrong; therefore, you purchase insurance. In the same way automobile insurance protects your liability (i.e. against potential loss), listed options can protect you from potential loss of your hard-won gains in your...
- White papers 2000-11-01
- Thai Employee Stock Option Plans Are Powerful Motivators.
- By Sriwipa Siripunyawit, Bangkok Post, Thailand Knight Ridder/Tribune Business News Feb. 20--Listed companies are expressing more interest in Employee Stock Option Programmes Esop as a way of improving employee performance and reducing turnover rates. Esop has been one of...
- Research articles 2004-02-20
- California-Based BankAmerica Unveils Employee Stock Option Plan.(Originated from The Fresno Bee, Calif.)
- Nov. 20--California's largest banking company is taking a multi-million dollar gamble that happier employees and improved customer service will also improve the bottom line. BankAmerica Corp. unveiled a new employee stock option plan on Tuesday...
- Research articles 1996-11-20
- Board Resolution On Employee Stock Option Program In Gambro AB
- Business Editors STOCKHOLM, Sweden--BUSINESS WIRE--March 7, 2002 Gambro AB (Stockholmsborsen: GAMBaST, GAMBbST), a leading international medical technology and healthcare company, today announced that the Board of Gambro AB has resolved to implement an employee stock option program for year 2002. This program is similar to the programs...
- Research articles 2002-03-07
- Nexia Holdings Is In The Process Of Closing Out It's 2006 Employee Stock Option Plan, While Other Companies Plan A Conference Call, Sign Letter Of Intent, Plan To Showcase Products, Selected For Project, And Receive Patent.
- M2 PRESSWIRE-13 March 2007-Stockguru.com: Nexia Holdings Is In The Process Of Closing Out It's 2006 Employee Stock Option Plan, While Other Companies Plan A Conference Call, Sign Letter Of Intent, Plan To Showcase Products, Selected For Project, And Receive PatentC1994-2007 M2 COMMUNICATIONS LTD ...
- Research articles 2007-03-13
- Charter ESOP sets exchange option.(Charter Communications Inc)(Employee Stock Ownership)(Brief Article)
- ST. LOUIS -- Charter Communications Inc. announced an employee stock option plan that will allow some workers to exchange existing options for shares of restricted Class A common stock in the company and in some instances, cash. The offer is schedu ST. LOUIS --...
- Research articles 2004-01-26
- SAVE THE DATE: Accounting Board to Hear from Employees, Companies in Palo Alto Over Proposed Expensing of Employee Stock Options
- Thursday, June 24 promises to be a busy day in the ongoing debate over expensing employee stock options. The Financial Accounting Standards Board FASB is holding morning and afternoon Roundtable discussion sessions in Palo Alto to consider the expensing of broad-based employee stock option plans. Between the sessions -...
- Research articles 2004-06-18
- Accounting Board to Hear from Employees, Companies in Palo Alto over Proposed Expensing of Employee Stock Options
- Tomorrow, Thursday, June 24 promises to be a busy day in the ongoing debate over expensing employee stock options. The Financial Accounting Standards Board FASB is holding morning and afternoon Roundtable discussion sessions in Palo Alto to consider the expensing of broad-based employee stock option plans. Between the sessions...
- Research articles 2004-06-23
- IESOC: Expensing of Employee Stock Options Will Hurt Economy; Valuation Methods, Lack of Field Testing Problematic
- NORWALK, Conn. -- Speaking on behalf of a broad coalition that supports broad-based employee stock option plans, tax attorney Kim Boylan told the Financial Accounting Standards Board FASB that their plan to mandate the expensing of employee stock option plans was unwise. Boylan spoke on behalf of the International Employee...
- Research articles 2004-06-29
- Employee Stock Options Under the New FASB Exposure Draft
- The financial Accounting Standards Board FASB has issued its proposal that would require employers to measure a compensation expense based on the fair value of stock-based compensation awards at the grant date. To determine the "fair value" of an employee stock option, FASB now prefers a lattice-based model instead of...
- White papers 2004-06-01
- Employee Stock Options, Corporate Taxes and Debt Policy
- Aricle emphasises that employee stock option deductions lead to large aggregate tax savings for Nasdaq 100 and S&P 100 firms and also affect corporate marginal tax rates. For Nasdaq firms, the median marginal tax rate is 31 percent when option deductions are ignored but falls to 5 percent when one...
- White papers 2002-10-15
- U.S. accounting board proposes stock option reform
- A FTER MORE THAN TWO years of deliberation, the U.S. Financial Accounting Standards Board FASB recently issued Share-Based Payment, a proposed statement on accounting for employee stock-option compensation that would replace the current requirements of Financial Accounting Standard 123, Accounting for Stock-Based Compensation, and Accounting Principles Board Opinion No. 25,...
- Research articles 2004-06-01
- IFRS 2 Sets Employee Stock Option Expensing Guidelines
- The International Accounting Standards Board IASB recently introduced the International Financial Reporting Standards 2 (IFRS 2) which requires an option-pricing model be applied to employee stock options ESOs) to estimate their fair value at the grant date. IFRS 2 also requires that the fair value of employee-based compensation be reported...
- White papers 2005-06-24
- Daisytek Shareholders Re-elect Directors, Approve Stock Option and Purchase Plans, Increase Common Shares
- DALLAS--BUSINESS WIRE--Aug. 14, 1998--Stockholders of Daisytek International Corporation (Nasdaq:DZTK) today re-elected two directors; adopted the Company's Amended and Restated Employee Stock Option Plan and the Employee Stock Purchase Plan; amended the Company's Certificate of Incorporation to increase the number of authorized shares of common outstanding, and ratified the re-appointment of...
- Research articles 1998-08-14
- Definition of the term ``employee stock ownership plan''
- The employee stock ownership plan ESOP, a plan described in section 407d(6)A of the Employee Retirement Income Security Act of 1974 the Act must meet the requirements of this section. To be an ESOP, a plan must be formally designated as such in the plan document. Read on to know...
- White papers 2003-01-01
- Employee stock option follies. (From FEI)
- The FASB is reconsidering the accounting treatment of employee stock options upon the urgings of the SEC and the US Congress. Under APB Opinion 25 which was issued by the Board in 1972, stock options are considered as capital transaction. However, membersThe FASB is reconsidering the accounting treatment of employee...
- Research articles 1992-09-01
- Employees & Companies Make Their Voices Heard on the Value of Employee Stock Options to the U.S. Economy
- PALO ALTO, Calif. -- "Reality In The Valley: Keep The Promise of Innovation" Rally Brings Workers Together to Tout American Innovation, Ingenuity Some of the 14 million American workers with employee stock option plans made their voices heard today at a rally in front of the Palo Alto City...
- Research articles 2004-06-24
