英文合同中“行权价”的表达有哪些？

美国拟上市公司股权激励计划

4. 税收法典409A条。神一般的一条，出现在很多条款里。因为我没有去翻税收法典，所以导致这部分云里雾里，现在还是没有搞明白。这里说的税收法典就是1986年美国国内税收法典（the United States Internal Revenue Code of 1986）。409A条规定的内容可能不仅仅局限于税收，还涉及其他的方面，但是就税收这个方面，我看的这个股权激励计划里面进行了一定的解释，所以在这里大概说一下，有兴趣的请自行阅读税收法典409A条。

Nonqualified deferred Compensation

而nonqualified deferred compenstation是指推迟到未来的某一天（很大可能是员工辞职或死亡的那天）支付给员工的工资、奖金或其他形式的所得。公司可以接受的理由是，可以减少企业所得税定期的税负，员工可以接受的理由是，可以减少个人所得税定期的税负。

5.税收法典83(b)税务选择。在奖励授予之后，兑现之前，激励对象要向国税局进行税务备案以进行税务选择。备案的具体时间为股份获得的时间？？？

2.发出日（issued date）-通常和股票相对应。issued share和outstanding share都是指流通股的意思，就是说股票从公司自己持有变成非公司的主体持有，并不一定能在二级市场流通，但是所有权一定从公司转移了出去。比如说奖励为期权，期权行权后可以获得股票，在行权的时候获得的这个股票也叫issued share，并不一定是公司公开发行股份。

3.兑现日（vesting date）。也就是奖励实际发到你手上的日期。大部分情况下任何奖励都不是一次性发放的，而是分期发放的(in installment)。当发放到你手上的那一天就叫兑现日。因为奖励是分期发放的，所以奖励合同上通常都会写上兑现开始日(vesting commencing date)。大部分情况下，分期对付的后面几期都是根据服务的年限来发放的，如果没有达到可能就不兑现了，还是很坑爹的。

4.行权日（exercised date）就是期权行权的日期。公司可能会设置期权不能行权的一定的期限，在此期限过了之后，行权与否就是期权持有人的选择了。行权日为真正行权的那一日。什么是行权就不解释了。通常股权激励计划都会有一个vesting schedule，就是兑现计划，即授予给你的奖励什么时候真的是属于你的。

1）税收法典。1986年美国国内税收法典（ the United States Internal Revenue Code of 英文合同中“行权价”的表达有哪些？ 1986）

2）证券交易法。美国1934年证券交易法（the United States Securities Exchange Act of 1934）

股票期权的行权价是什么意思？

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在中文中翻译"exercise price"

The Company shall carry out the exercise clearing subject to the adjusted exercise price and exercise proportion.

westbank> At the same time, it shall recognize the liability formed by its continuous involvement in accordance with the sum of option exercise price and the time value.英文合同中“行权价”的表达有哪些？

Choose "call" or "put" option, and then select a contract with a suitable exercise price to buy or sell.

Under certain circumstances the specifications of outstanding contracts (including the exercise price 英文合同中“行权价”的表达有哪些？ of an option) may be modified by the exchange or clearing house to reflect changes in the underlying interest.

The Cytosport, Monster Pump is a pre 英文合同中“行权价”的表达有哪些？ workout supplement that provides the 英文合同中“行权价”的表达有哪些？ energy to the body prior to the exercise price, so one can perform the exercise for a longer time without getting exhausted.

In connection therewith, the Company issued warrants to purchase up to 5,000,000 shares of its common stock, at an exercise price of $2.00 per share.

For the purpose of the percentage ratios, the consideration includes the premium and the exercise price of the option; and

The Issuer shall disclose the adjustment formula for the exercise price and the exercise proportion in the relevant issuing statements as well.

A part of the exercise price of the abandonment option is the opportunity cost of existing today rather than at a future date.

the equity incentive plan involving the rights and interests of the number, the number of underlying shares, awarded price and the exercise price adjustment method and program

An option contract which gives the holder the right to buy a fixed number of shares at the stated exercise price at any time up to a fixed expiry date.

on the exercise of such option by the listed issuer, the exercise price, the value of the underlying assets and the profits 英文合同中“行权价”的表达有哪些？ and revenue attributable to such assets, will be used for the purpose of the percentage ratios.

The listed issuer must inform the Exchange of the actual monetary value of each of 英文合同中“行权价”的表达有哪些？ the premium, the exercise price, 英文合同中“行权价”的表达有哪些？ the value of the underlying assets and the profits and revenue attributable to such assets as soon as it has been determined.

However, if the premium 英文合同中“行权价”的表达有哪些？ represents 10% or more of the sum of the premium and the exercise price, the transaction will be classified as if the option has been exercised (英文合同中“行权价”的表达有哪些？ see rule 14A.(1))