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单词 Share option
释义 股票期權
A contract under which one party has a right to decide whether or not to purchase the shares at some future time for a predetermined price or to require the other party to purchase those shares at the future time. These share options are often issued by companies and offered to employees as part of an incentive programme: Co Minh v Ming Hing Gem Co Ltd (CACV 180/93, unreported). The vesting period, which is the time when the option holder may exercise the option, may extend to several years. In relation to unissued shares, a share option is a contract under which a person has a right to decide whether or not to require the company to issue shares to the person at some future date: Hilder v Dexter [1902] AC 474. Also known as ‘stock option’. See also Option.

根據股票期權合約,一方有權決定在若干將來的時間是否以事先釐定的價格購買股票或要求另一方在將來購買該股票。股票期權通常由公司發行,及向僱員要約作為部分獎勵計劃:Co Minh v Ming Hing Gem Co Ltd (民事上訴,93年第180號,未經彙報)。歸屬期(即期權持有人可行使期權的時間)可申延至數年。就未發行股票而言,根據股票期權合約,一人有權決定是否要求公司在若干將來的時間向該人發行股票:Hilder v Dexter [1902] AC 474。英文另稱 ‘stock option’。另見 Option。

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更新时间:2025/6/20 12:46:53