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share option

Line breaks: share op¦tion

Definition of share option in English:

noun

A benefit in the form of an option given by a company to an employee to buy a share in the company at a discount or at a stated fixed price.
Example sentences
  • An income tax charge arises even if the share option is granted before the employment begins or after it ceases, if it is granted by reason of an individual's Irish employment.
  • In other cases, an employee or director (a grantee) who is granted a share option becomes chargeable to tax in the tax year in which he exercises the option and not the tax year in which he receives it.
  • The share price exceeded $15 on the day of execution and the share option was exercised, generating a further profit of almost $1,000.

Definition of share option in:

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