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1 non-qualifying stock option
фин., амер. опцион на акции без налоговых льгот* (опцион, который предоставляет работникам возможность приобрести акции компании, но не удовлетворяет требованиям налогового законодательства и поэтому не дает прав на налоговые льготы)Syn:Ant:See:Англо-русский экономический словарь > non-qualifying stock option
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2 non-qualifying stock option plan
= non-qualified stock option; см. qualifying stock option plan.Англо-русский экономический словарь > non-qualifying stock option plan
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3 qualifying stock option
фин., амер. удовлетворяющий требованиям опцион на акции* (опцион на приобретение акций компании ее работниками, который удовлетворяет требованиям налогового законодательства и дает права на получение определенных налоговых льгот)Syn:Ant:See:
* * *
= incentive stock option; qualified stock option; см. non-qualifying stock option.* * *Англо-русский экономический словарь > qualifying stock option
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4 qualified stock option
фин. = qualifying stock option
* * *
квалифицированный план приобретения акций: опцион на акции, удовлетворяющий предъявленным требованиям; право на покупку акций компании по оговоренной цене без уплаты налогов, предоставляемое служащему при соблюдении определенных условий Службы внутренних доходов США; такой опцион не может быть перепродан и превышать 5% всех акций, одобряется собранием акционеров, цена исполнения не может быть ниже рыночной цены на момент предоставления; = qualifying stock option; см. non-qualified stock option.Англо-русский экономический словарь > qualified stock option
См. также в других словарях:
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