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employee share purchase

См. также в других словарях:

  • Employee ownership — occurs when a corporation is owned in whole or in part by its employees. Employees are usually given a share of the corporation after a certain length of employment or they can buy shares at any time. A corporation owned entirely by its employees …   Wikipedia

  • share incentive plan — Formerly known as the all employee share ownership plan (AESOP). Introduced by the Finance Act 2000, a plan under which shares are held by a trustee on behalf of an employee under the terms of a HM Revenue & Customs (HMRC) approved trust and all… …   Law 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

  • Employee stock option — An employee stock option is a call option on the common stock of a company, issued as a form of non cash compensation. Restrictions on the option (such as vesting and limited transferability) attempt to align the holder s interest with those of… …   Wikipedia

  • Share Incentive Plan — The Share Incentive Plan (the ‘SIP’) was first introduced in the UK in 2000. SIP s are an HMRC (Her Majesty s Revenue Customs) approved, tax efficient all employee plan, which provides companies with the flexibility to tailor the plan to meet… …   Wikipedia

  • Employee Retirement Income Security Act — The Employee Retirement Income Security Act of 1974 (ERISA) (USStatute|93|406|88|829|1974|09|02) is an American federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the… …   Wikipedia

  • Forfeited Share — A share in a company that the owner loses (forfeits) by failing to meet the purchase requirements. Requirements may include paying any allotment or call money owed, or avoiding selling or transferring shares during a restricted period. When a… …   Investment dictionary

  • Diluted Earnings Per Share — (diluted EPS) is a company s earnings per share (EPS) calculated using fully diluted shares outstanding (i.e. including the impact of stock option grants and convertible bonds). Diluted EPS indicates a worst case scenario, one in which everyone… …   Wikipedia

  • Diluted earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Leveraged Employee Stock Ownership Plan - LESOP — An equity compensation system in which the sponsoring company typically leverages its credit to borrow money, which it then uses to fund the plan, in order to purchase company shares from the company s treasury. The shares are used for the… …   Investment dictionary

  • Z-Share — A class of mutual fund shares that employees of the fund s management company are allowed to own. Employees may have the option of buying Z shares or receiving them as a part of compensation or a reward package. While Z class shares would be sold …   Investment dictionary

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