company share option plan
A HM Revenue & Customs approved share scheme under which an employee is granted a right (known as an option) to buy a fixed number of shares at a fixed price in a set period of time.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • employee share ownership plan — ESOP A method of providing the employees of a company with shares in the company. The ESOP buys shares in its sponsoring company, usually with assistance from the company concerned. The shares are ultimately made available to employees, usually… …   Accounting dictionary

  • employee share ownership plan — ESOP A method of providing the employees of a company with shares in the company. The ESOP buys shares in its sponsoring company, usually with assistance from the company concerned. The shares are ultimately made available to employees, usually… …   Big dictionary of business and management

  • option — an agreement, often for a consideration, which permits the purchase or sale of something within a stipulated time, in accordance with the terms of the agreement. For example, a right by a tenant to take up a further lease of premises, usually… …   Financial and business terms

  • Option — Gives the buyer the right, but not the obligation, to buy or sell an asset at a set price on or before a given date. Investors, not companies, issue options. Investors who purchase call options bet the stock will be worth more than the price set… …   Financial and business terms

  • share incentive scheme — Any scheme in which employees who achieve personal or group performance targets are rewarded with shares in the company. There are many different types of scheme. In recent years, some companies have been severely criticized by shareholders for… …   Accounting dictionary

  • share incentive scheme — Any scheme in which employees who achieve personal or group performance targets are rewarded with shares in the company. There are many different types of scheme. In recent years, some companies have been severely criticized by shareholders for… …   Big dictionary of business and management

  • Option N.V. — Option N.V. Industry Telecommunications, Wireless technology Founded Leuven, Belgium (1986) Headquarters Leuven, Belgium Key people Jan Callewaert, Founder in 1986 current CEO …   Wikipedia

  • United Kingdom company law — Beside the River Thames, the City of London is a global financial centre. Within the Square Mile, the London Stock Exchange lies at the heart of the United Kingdom s corporations. United Kingdom company law is the body of rules that concern… …   Wikipedia

  • Dividend reinvestment plan — A dividend reinvestment program or dividend reinvestment plan (DRIP) is an equity investment option offered directly from the underlying company. The investor does not receive quarterly dividends directly as cash; instead, the investor s… …   Wikipedia

  • Public health insurance option — The public health insurance option is a proposed government run health insurance agency which competes with other health insurance companies. It is not the same as Publicly funded health care. Called the public insurance option or public option,… …   Wikipedia

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