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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.
- ‘The Inland Revenue has confirmed that no changes will be made to the tax exemptions currently enjoyed by employee share option trusts.’
- ‘Previously, most share option schemes were granted exclusively to those in senior management roles.’
- ‘The more volatile the share price, other things being equal, the more valuable the share option.’
- ‘The share option award brings his income for last year to around £13 million.’
- ‘The situation may be different, though, if you own the underlying shares and use a share option to reduce risk.’
- ‘Just imagine if every time you exercised a share option, you ended up getting a phone call from the boss asking you to explain why.’
- ‘Presumably you have negotiated yourself a good share option deal.’
- ‘The solution is surely to grant differential share option packages: long-term ones for the non-executives, shorter-term ones for executives.’
- ‘If you are one of the growing number of employees participating in a share option scheme then save yourself a pretty penny by transferring your shares into an ISA when the option to exercise crops up.’
- ‘Hayes said the company planned to put a staff share option scheme in place.’
- ‘Over the past couple of years large numbers of computer industry workers have used their strong salaries, and valuable share option packages, to buy houses which they previously could not have dreamed of affording.’
- ‘The introduction of the new approved share option scheme in the Finance Act 2001 has to be welcomed.’
- ‘This is why the share option issue is a critical item for the pilots.’
- ‘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.’
- ‘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.’
- ‘The boosting of a director's final salary from share option sales may also increase his entitlement to final pension.’
- ‘You should reward your more productive employees with merit-based pay, such as bonus or share option schemes, rather than increasing wage rates across the board.’
- ‘On the contrary, to protect earnings growth and share option rights, as lending margins shrink, the banks' appetite for lending volume will continue to rise.’
- ‘Investors are worried that if the issuer were to choose the share option, the market could be flooded with shares, making it difficult to convert them to cash.’
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