Definition
Options to purchase shares of a company’s capital offered to employees as a form of in-kind remuneration.
Further information
It offers an employee the possibility to purchase a given number of the employer’s shares at a pre-established price either on a pre-established date or during a period immediately following the vesting date.
Classification of financial instruments (European System of Accounts 2010).
Related concepts
- Financial account (Balance of Payments)
- Financial instrument
- European System of Accounts (ESA 2010)
- Financial derivatives
References
Update date: January 2025
