executive share option scheme


executive share option scheme
An approved share option scheme that entitles a specified class of directors or employees to purchase shares in the company in which they are employed.

Accounting dictionary. 2014.

Look at other dictionaries:

  • executive share option scheme — An approved share option scheme that entitles a specified class of directors or employees to purchase shares in the company in which they are employed. See savings related share option scheme …   Big dictionary of business and management

  • executive share option scheme — /ɪgˌzekjυtɪv ʃeər ɒpʃən ˌski:m/ noun a special scheme for senior managers, by which they can buy shares in the company they work for at a fixed price at a later date …   Dictionary of banking and finance

  • approved executive share option scheme — Approved Executive Share Option Scheme/Selective Share Option Scheme A share option scheme approved by the Inland Revenue under the provisions of the Income and Corporations Taxes Act 1988. These types of schemes are by far the most flexible of… …   Law dictionary

  • Selective Share Option Scheme — Approved Executive Share Option Scheme/Selective Share Option Scheme A share option scheme approved by the Inland Revenue under the provisions of the Income and Corporations Taxes Act 1988. These types of schemes are by far the most flexible of… …   Law dictionary

  • share option — noun A scheme enabling employees to buy shares in their company at less than the market rate • • • Main Entry: ↑share * * * noun, pl ⋯ tions [count] Brit : ↑stock option * * * ˈshare option 7 [share option] …   Useful english dictionary

  • share — {{Roman}}I.{{/Roman}} noun 1 part of sth that has been divided ADJECTIVE ▪ bigger, greater, higher, large, the lion s, major, significant, substantial ▪ …   Collocations dictionary

  • 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

  • New Zealand Emissions Trading Scheme — See also: Climate change in New Zealand The New Zealand Emissions Trading Scheme (NZ ETS) is a national all sectors all greenhouse gases all free allocation uncapped emissions trading scheme. The NZ ETS was first legislated in September 2008 by… …   Wikipedia

  • Опцион — OPTION 1. Контракт, который дает право (не являясь обязательством) купить или продать товар, ценные бумаги или иностранную валюту по фиксированной цене в любое время в течение оговоренного срока. Опционые сделки заключаются с целью страхования… …   Словарь-справочник по экономике

  • Программа акционерных опционов для руководящего звена — EXECUTIVE SHARE OPTION SCHEME Система, дающая исполнительным директорам и некоторым другим высокопоставленным чиновникам право покупать акции компании, в которой они работают, по льготной цене. Такая поощрительная система повышает мотивацию… …   Словарь-справочник по экономике