Current tax expense (earnings) $200 (1.) Taxes payable for $500 intrinsic value at exercise date
times 40% tax rate.
A call option is a financial tool which gives the option buyer the right to buy an asset at a certain price, the strike price (SP), at a specified time in the future (the exercise date
The disqualifying disposition results in $1,000 of W-2 wages to the employee ($10 per share gain at exercise date
multiplied by 100 shares).
16 May 2014 - UK specialist investor Cientifica Plc (LON:CTFA) on Friday said today it had agreed to postpone by a month, until 15 June, the exercise date
for its first call option to buy a 25.4% stake in newly
(57) The put option would enable the put-buyer (the student debtor) to exercise her right to have a portion or all of her debt forgiven upon the exercise date
(58) if, upon that exercise date
, the student debtor had failed to meet the Minimum Expected Earnings Amount since the beginning of the repayment period.
General Atlantic will have the option to acquire up to R$80 million in SMILES shares, for the Offering's same share price, restated between the Offering's financial settlement date and the stock option exercise date
, based on CDI variation.
If you sell the shares after they are credited to your account, the capital gain, that is, the difference between the sale price and the fair market value on the exercise date
is taxable in your hands.
A call option to hedge against further peso depreciation beyond 13.00 pesos per dollar with an exercise date
in 1 month has a premium of 1.19% and the right but not the obligation to buy dollars at the previous stated quote.
We think the shareholder conflict could continue to pressure the stock price until at least the exercise date
There is an option for an accelerated exercise date
, under which after one year the company has the right to send the holders of warrants notice for the warrants to be exercised within 30 days in case the closing price of the company's shares is CAD0.90 or higher for twenty consecutive trading sessions.
The rationale for our hypotheses is that since vesting exercise is the result of a constrained optimization problem, factors that are relatively time sensitive, like private information, are relatively less likely to trigger a vesting exercise, which may occur later than the optimal exercise date
. On the other hand, factors that are relatively less time sensitive, like the need to diversify a portfolio, may be relatively more likely to trigger an exercise on the vesting date than on any other single date prior to expiration.
Treasury notes as "earned." For example, if total shareholder return--dividends plus price appreciation--from option grant date to exercise date
is 5% and the average Treasury rate over the period is 4%, the earned gain is only 20%; in other words, four-fifths of the CEO's current payout under a typical stock option plan is unearned.