Definition for : Stock options

Stock options are options to buy existing or to subscribe to new shares at a fixed price. Their Maturity is generally between 3 and 10 years after their issuance. They are often granted free of charge to company employees - usually senior executives.
(See Chapters Chapter 7 How to cope with the most complex points in financial accounts, Chapter 24 Hybrid securities and Chapter 40 Setting up a company or financing start-ups of the Vernimmen)
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