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Thuật ngữ IFRS: Share option
Quyền chọn cổ phiếu
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 1.460
Cập nhật: 29/11/2024
Share option là gì?
Share option (Quyền chọn cổ phiếu) được định nghĩa là Hợp đồng trao cho người nắm giữ quyền, nhưng không phải nghĩa vụ, để đặt mua cổ phiếu của đơn vị ở một mức giá cố định hoặc có thể định trước trong một khoảng thời gian cụ thể.
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