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| | Stock option - Wikipedia, the free encyclopedia |
 | | Thus it is a contract to buy (known as a "call option") or sell (known as a "put option") a certain number of shares of stock, at a predetermined or calculable (from a formula in the contract) price. | | | For this reason and due to their usefulness in financial engineering, the total value of trading in options has at times exceeded the total value of trading in stocks themselves. | | | Options can also be traded to capture a certain level of volatility on an underlying security. |
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http://en.wikipedia.org/wiki/Stock_option
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| | Employee stock option - Wikipedia, the free encyclopedia |
| | Under International Accounting Standards, an estimate of the cost of stock options granted to employees is charged against profit as an expense in the accounts. | | | According to current US generally accepted accounting principles, stock options granted to employees do not need to be charged as an expense on the income statement when granted, although the cost is disclosed in the notes to the accounts. | | | Because most employee stock options are nontransferrable, are not immediately exercisable, and have other restrictions, the IRS considers that their "fair market value" cannot be "readily determined", and therefore "no taxable event" occurs when an employee receives an option grant. |
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http://en.wikipedia.org/wiki/Employee_stock_option
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| | TechNet: Our Issues -- Stock Option Accounting |
| | First, the “cost” of granting stock options is not an out-of-pocket cost. | | | There is no circumstance where employee stock options would require a reduction in a company’s assets, an increase in its debt or a decrease in shareholders’ equity. | | | The stock option accounting standards are not at issue in the Enron fraud. |
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http://www.technet.org/issues/stock.html
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| | Stock Option Accounting: Defying the Usual Answers |
| | The outcry to expense stock options is based on an attempt to capture a triangular transaction (involving the employee, the company, and the shareholder) in a two-dimensional accounting model that is not capable of presenting it accurately. | | | At the heart of the argument for expensing options is the three-way relationship between the employee, the entity, and the shareholders. | | | In the case of stock options, some proponents of expensing confuse the legal and economic substance of the transaction, and possibly may be unaware of the entity assumption; this makes some of their statements and reasoning inconsistent. |
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http://www.nysscpa.org/cpajournal/2004/504/essentials/p36.htm
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| | TechNet: Our Issues - Stock Option Accounting |
| | There is no real cost incurred by a company when it issues stock options to its employees, because a promise to issue options or shares in return for a promise to provide services in the future does not meet the accounting definition of a liability. | | | Reducing net income when employee stock options are granted will result in an inaccurate "double charge" in the financial statement. | | | Expensing stock options would do exactly the opposite - expensing would likely eliminate the use of options for middle management and rank-and-file workers, as many companies that widely distribute options will be deterred by the prospect of a significant and distorted impact on earnings. |
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http://www.technet.org/issues/stock_options_acctg.html
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| | Feature Articles - Stock to Option Trading |
| | Stock traders would be wise to spend a little time looking at some of these idiosyncrasies before they assume that they can make the switch from stocks to options in a flash. | | | Stock option traders have always been faced with the additional work of not only correctly predicting the underlying security's price, but then also choosing the appropriate option strategy. | | | In addition to knowing the expected holding period, option traders should be aware of the percentage of profitable trades they expect to generate, as well as the size of the average profitable trade compared to the average losing trade. |
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http://www.bigtrends.com/document.jsp?documentid=915
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| | Fool.com: The Stock Option Travesty [Fool on the Hill] March 20, 2002 |
| | To summarize, options cost nothing in terms of cash or reported earnings, generate cash and tax deductions when they are exercised, create incentives for employees to stay, enrich management, and boost growth rates, margins, returns on capital, earnings, and, in all likelihood, the multiple the stock market places on these earnings. | | | If the stock rises, employees over time can exercise their options, receive stock, and profit from the difference between the strike price they pay and the price at which they sell the stock. | | | Options also help a company retain its most valued employees -- presumably the ones who receive the most options -- because any employees who leave the company forfeit their unvested options. |
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http://www.fool.com/news/foth/2002/foth020320.htm
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| | Deferral of Stock Option Gains |
| | Based on a prior election, the gain (the spread in the option at the time of exercise) is deferred through a deferred compensation plan of the employer. | | | In 1995 the Financial Accounting Standards Board adopted FASB Statement No. 123, which essentially provides that employers can continue to treat stock options under the non-expense rules of APB Opinion No. 25 (1972), subject to footnote disclosure to the financial statements of the pro forma charge to earnings if one were required. | | | In other words, if the arrangement merely allows the executive to defer the option spread in the form of shares of deferred stock, or stock units, that ultimately are paid out in stock, there should not be any adverse consequence to the non-expense status of the option. |
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http://www.jebachelder.com/articles/970530.html
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| | Stock Option Trading Recommendations |
| | Although option trading has the potential to generate significant profits, the risks associated with such investing is equally significant. | | | OPTION DIGEST™ IS NOT RESPONSIBLE FOR ANY ERRORS OR This publication is strictly for subscriber’s own, non-commercial, internal use, and for the purposes of investing should only be used by sophisticated investors who are aware of the risks associated with forecasting and trading options. | | | Each recommendation is focused on a particular underlying equity and is coupled with a specific option strategy as it relates to the circumstances associated with that particular equity issue and the outlook of the market. |
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http://www.optiondigest.com/stock-option-recommendations.htm
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| | ProTech Employee - Stock Option Agreements. |
| | The value of the option is the difference between the strike price and the price at the time the option is exercised. | | | These include the loss of options at your present employer and the amount that you could invest if you were paid a higher salary by another employer. | | | Stock option plans, and their ramifications, can be extremely complicated. |
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http://hslawyers.com/practice/stop.htm
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| | Stock Option Strategy |
| | Options can be risky if you are not thoroughly educated on the various aspects of these trading vehicles. | | | Although it is up to you, (if you want to buy an option out of the money and with a further out expiration date), the publishers usually invest in an option that is slightly in the money and the closest expiration date in which the sell date is before the expiration date. | | | Example: It might show Oct. 75 and that means that the option expires on the 3rd Friday of October (they always expire on the 3rd Friday of each month), and the strike price is the price you at which you can purchase the stock-- if a CALL--$75 per share, good for 100 shares per option. |
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http://splitmaster.com/Strategies/Options/options.html
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| | Employee stock options and related plans: articles, books, and meetings |
| | Stock options are used both in private companies (mainly where there will be a market for the shares) and public companies. | | | A stock option gives the recipient (the "optionee") the right to buy a certain number of shares in the granting company at a fixed price for a certain number of years. | | | Our new Current Practices in Stock Plan Design survey reveals what companies are doing with their equity compensation plans. |
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http://www.nceo.org/options
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| | Stock Options Investing.com Advisory Service |
| | An options trading disclosure document containing a description of the risks of Options transactions is required, under U.S. laws, to be furnished to Options investors. | | | The cheaper the option the more you can buy, which means brokerage and subscription fees will impact your profitability less than if you're with an advisor who is recommending more expensive options. | | | Certain types of transactions in Options Trading involve a high degree of risk and are not suitable for many investors. |
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http://www.stockoptioninvesting.com
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| | stock option Definition |
| | An option in which the underlier is the common stock of a corporation, giving the holder the right to buy or sell its stock, at a specified price, by a specific date. | | | Stocks, bonds and mutual funds are the most popular asset classes and therefore get most of the market's attention, but there are other important investment opportunities every investor should know about as well, including options, futures, and currency. | | | Topics include knowing your current situation, goals and risk tolerance; getting your finances in order; thinking long term and focusing on stocks; researching and monitoring your investments; and knowing when and how to get financial help. |
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http://www.investorwords.com/4744/stock_option.html
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| | Invest FAQ:Derivatives:Stock Option Basics |
| | For the last word on options, contact The Options Clearing Corporation (CCC) at 1-800-OPTIONS and request their free booklet "Characteristics and Risks of Listed Options." This 94-page publications will give you all the details about options on equity securities, index options, debt options, foreign currency options, principal risks of options positions, and much more. | | | The option in this example expires on the Saturday following the third Friday of October in the year it was purchased. | | | Although options offically expire on the Saturday immediately following the third Friday of the expiration month, for most mortals, that means the option expires the third Friday, since your friendly neighborhood broker or internet trading company won't talk to you on Saturday. |
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http://invest-faq.com/articles/deriv-option-basics.html
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| | ESOP / stock option / employee ownership update for June 11, 2003 |
| | For 74% of option holders and 76% of stock purchase plan participants, the plan was their first experience with investing, indicating just how basic communication must be about these programs. | | | That section provides, among other things, that a payout of convertible preferred stock is a dividend as long as it does not result in a "meaningful reduction of the shareholder's proportionate interest in the corporation." It did not here, the court ruled, because the participants were not the owners, the trust was. | | | In May of 2003, the Financial Accounting Standards Board (FASB) issued FAS 150, a new accounting guideline that appears to require companies with "mandatorily redeemable shares, which the issuing company is obligated to buy back in exchange for cash or other assets" to book the liability this obligation represents. |
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http://www.nceo.org/columns/cr143.html
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| | Stock Option Income - Option Trading, Stock Option Investing |
| | Stock Option Profits consistently forecasts the reversal of a stock's price up to 90% of the time. | | | Stocks whose price is trending solidly in one direction or another can easily return 200% to 500% in about three to four weeks. | | | The easiest way to learn about stock option investing is to go to your local book store and buy as many books as you can afford on stock option investing. |
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http://www.stockoptionincome.com
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| | Online Stock Option trading made easy. |
| | Stock Option trading can be one of the most financially rewarding, (or destructive), investment strategies you can become involved with. | | | We have been trading and researching stock / option systems for years and that is what we live for, as the stock market is one of the only places in the world where you can walk away with unlimited amounts of cash without anyone thinking twice about it. | | | With our stock option system we trade only call options, but buy them in a way that minimizes risk of loss and at the same time maximizes gains. |
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http://www.pitbull.com/pb_docs/stockoptions.html
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| | NetPicks Stock & Option Investing Advisory - Subscriber Page |
| | Whether it's with option trading or stock investments or even shorter timeframes with stock day trading, there is a need for a dependable resource for individual traders to enhance their returns. | | | The premier stock and option trading investment advisory with a FREE TWO WEEK TRIAL. | | | In recent years, option trading and stock daytrading have grown rapidly and provide a strategic complement to stock investments when it comes to online investing. |
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http://www.netpicksllc.com
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| | Employee Stock Option - ESO |
| | Another problem with employee stock options is the debate over how to value them and the extent to which they are an expense on the income statement. | | | This is especially true with employee stock options because they are often granted without any cash outlay from the employee. | | | - Perhaps the real cost of employee stock options is already accounted for in the expense of buyback programs. |
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http://www.investopedia.com/terms/e/eso.asp
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| | Ultimate Option Strategies -- Stock Option Trading Advice |
| | Second, if the stock crosses the strike price (putting it "in the money") before your option expires, you not only win your bet but your percentage gains will be more than had you bought a more expensive option. | | | Our award winning software is easy to use, time tested, profitable and easy on the budget. | | | You can protect your stock market profits and actually make money in a down market with put options. |
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http://www.ultimateoptionstrategies.com
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| | Stock Option Broker - Online Options Broker - Option Trading Brokers |
| | Please note that options are not suitable for all investors and investing in options carries substantial risk. | | | What differentiates them from other brokerage firms is their commitment to deliver the best option order execution service with the highest standard of customer service to their clients. | | | For example, a call option with a 20 strike price with the stock @ 25 bid, may be worth 5 if trading at parity. |
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http://www.poweropt.com/broker-reference.asp
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| | Stock option accounting arrives at Sun CNET News.com |
| | CEO Scott McNealy is an outspoken opponent of stock option expenses, an accounting move that directly diminishes a company's profit. | | | Sun has been accelerating stock option vesting schedules and awarding stock in addition to options to sidestep some expenses. | | | Sun Microsystems, a company whose chief executive has long opposed treating stock option grants as an expense, is in the process of introducing the accounting measure. |
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http://news.com.com/Stock+option+accounting+...+Sun/2100-1022_3-5890506.html
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| | Option Find - Covered Calls - Hedging and Options |
| | The Power Financial Group has a series of products that serves the stock and option markets. | | | Be certain to independently verify any theoretical return first with your broker as certain equities or options, due to special circumstances, may not be accurately presented. | | | NOTE: "Covered call if NOT called out" returns are based upon option bid price and never includes a potential loss or profit from being called out. |
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http://www.optionfind.com
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| | PowerOptions - Stock Option Investing - Stock Option Trading |
| | You make these transactions with your broker, similar to buying and selling stocks. | | | You could buy 1,000 shares of that stock at $11 a share and get paid $1.80 a share for a call option with a $10 strike (target) price. | | | If during any month you do not make at least five times your subscription fee on your options trading, your next month's subscription fee will be free. |
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http://www.poweropt.com
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| | BeyondVC: Stock option expensing |
| | Without options, this will make it harder for cash-starved private companies to attract talent as they will not be able to pay the cash compensation that larger companies can afford. | | | While I agree for the need for complete transparency of stock options, I also do not believe that expensing all options at the grant date will get us closer to true economic reality. | | | In addition, the bill would require companies to expense only stock options granted to the CEO and the next four highest-paid officers. |
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http://www.beyondvc.com/2004/05/stock_option_ex.html
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| | No Penalty for Early Payoff - HedgeLender Nonrecourse Stock Loans and Stock Loan Finance. |
| | HedgeLoan stock loan finance is available for owners of stock options as well. | | | Licensed and/or experienced individuals with networks of warm lead contacts and backgrounds in stocks, finance, investment, equities research, real estate, financial or retirement planning, business financing, or related fields, are encouraged to contact us to represent our stock loans. | | | Covers the entire range of free-trading stock securities, from pink sheets to stock options to foreign shares. |
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http://www.hedgelender.com
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| | OptionEdge - Free Stock Option Trading Software for Excel |
| | OptionEdge 2.1 is a free stock option trading and analysis calculator for Microsoft Excel. | | | The program was designed to explore the profitability of various stock option trading strategies. | | | You must manually enter the data retrieved from various financial websites. |
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http://www.oedge.com
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| | Online Option :: Stock Option Trading Resources to Maximize Online Investment Profits & Minimize Risk |
| | Teaching thousands of people how to make incredible profits in the stock market has been a rewarding experience for me, but more importantly it’s been very rewarding for my students. | | | Using my Trade Analysis System you will be able to narrow down the thousands of stocks that are available and then just follow my simple rules to know when to enter and exit your trades. | | | The apprentice system has been around for hundreds of years in various forms. |
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http://www.onlineoption.com
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| | Stock Market Newsletter from stock-power.com |
| | As a result of your search for stock investing information, you have found the CANDELA INVESTING TEAM’S FREE weekly newsletter (a $29 value). | | | Each week the CANDELA INVESTING NEWSLETTER provides you with market commentary, updates on winning market strategies and the names of stocks that the CANDELA INVESTING TEAM says are poised to rise in the weeks to come. | | | Candela Investing does not sell, rent, pawn, or give away your personal information. |
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http://www.stock-power.com
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| | Stock Option |
| | American options can be exercised anytime between the date of purchase and the expiration date. | | | FREE Options Trading Manual - Get a free 21-page Book on learning to trade options from the Chicago Board of Trade. | | | How do you tell whether an option is American or European style? |
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http://www.investopedia.com/terms/s/stockoption.asp
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| | Ez Custom Software Solutions, LLC |
| | Our principals have over 20 years of experience in the field of equity compensation and stock option administration. | | | - for companies that grant and exercise options in foreign currencies... | | | [1] Total number of option plan participants following the completion of initial data conversion/setup process at the time of purchase. |
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http://www.ezcustomsoftware.com
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| | Schaeffer's Investment Research - Stock & Option Product Testimonials From Valued Customers |
| | To learn how we apply this methodology to our stock trading and option trading services, click here. | | | As a new member of your Low Dollar Option Series, I want to thank you for the ENER option trade. | | | As an investment advisor I come across a lot of market and stock commentary but yours is the best. |
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http://www.schaeffersresearch.com/edge/testimonials.aspx?click=footer
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| | Personal Finance: Money 101 - Employee stock options |
| | Arthur Andersen makes no representation or warranty regarding the accuracy, timeliness, suitability or any other aspect of your use of the stock option calculator. | | | * Note: This calculator is only applicable to nonqualified stock options and does not account for factors such as diversification concerns and potential stock ownership requirements. | | | We recommend that you check with your financial advisor before making a decision on your options. |
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http://cgi.money.cnn.com/tools/stockoptions/stockoptions_101.html
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| | ESOT Resources, Inc.: ESOT Resources |
| | Properly structured, the government will effectively fund 100% of the premiums on corporate key man life insurance policies and the government will infuse working capital into your company equal to 40% of the life insurance benefits that are paid to your company. | | | An ESOP is a tax advantaged controlled market that is funded with 100% pre-tax corporate dollars, including tax deductible principal payments on credit facilities used to finance an ESOP stock purchase. | | | An ESOP can be used to provide liquidity for shareholders of closely held “C” corporations. |
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http://www.esotresources.com
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| | OptionMonitor.com |
| | In fact, we expect that you'll find OptionMonitor.com to be a valuable tool for Option Investing that you will be referring our service to your friends and colleagues after your first few uses. | | | View comprehensive Covered Call Data, Analysis, Calculators, Tools & Graphs as well as Stock Data and quick links for your important investment decisions. | | | Return on Investment (ROI%), % Stock Can Drop Before Loss, STRIKE PRICE PURCHASED: (Minimum % "In the money"), and DESIRED STRIKE PRICE SOLD: (Maximum % "Out of the Money."). |
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http://www.optionmonitor.com
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| | Computershare (formerly EquiServe) |
| | Access and manage employee stock plan accounts, analyze your equity compensation grants and execute transactions, get answers to your employee plan related questions and more. | | | Manage your investments quickly and securely with Account Access, open a new shareholder account with Buy Stock Direct, vote your proxy online, and much more. | | | Get transported to Computershare, where you can login to Client Access, or simply learn how we combine extensive local knowledge and global expertise with seamless cross-border technologies to deliver a comprehensive range of products! |
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http://www.equiserve.com
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| | ESO Manager : Employee Stock Options Valuation ( FAS 123 ) |
| | ESOmanager addresses the requirements of accountants and corporate treasurers for a simple yet powerful solution to valuing employee and executive stock options for risk management and compliance with FAS 123 or IFRS 2. | | | Includes risk free yield curve and stock price database | | | ESO Manager : Employee Stock Options Valuation (FAS 123) |
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http://www.esomanager.com
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| | Stock Splits with Stock Option plays |
| | Subscribe now and join the team and receive a money back guarantee, that after trying our system for an initial 30 day trial, if you are not satisfied for any reason, we will refund your money. | | | Stock option trading is a great way to leverage your investment. | | | In fact, the publishers use options to trade the strategies often and began publishing these option trades as the SplitMaster Options Strategy. |
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http://www.splitmaster.com
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| | The Basics of Employee Stock Option Plans |
| | Evaluate the importance and place of stock options in your financial plan | | | ERI Economic Research Institute is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. | | | You’ll learn about NQSOs and ISOs, employee ownership, how to manage your own stock option portfolio, and what the future has in store for stock option plans. |
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http://www.eridlc.com/info/index.cfm/fuseaction/article.syllabus/cv/0/cid/20
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| | stock option |
| | an option giving the holder, usually an officer or employee, the right to buy stock of the issuing corporation at a specific price within a stated period. |
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http://www.infoplease.com/dictionary/stock+option
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