A benefit in the form of an option given by a company to an employee to buy stock in the company at a discount or at a stated fixed price.
- The CPA suggests an employee stock option plan, offers to hire the attorney, prepare the documents and find a bank to finance the transaction.
- Others are cutting back on stock options and replacing them with free shares.
- The notice should be a stock option footnote in the financial disclosure statement, reflected in the earnings-per-share report and included in the statement of changes of stockholder equity.
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