Gaois

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  1. BUSINESS AND COMPETITION|accounting · FINANCE|free movement of capital|financial market
    scair-rogha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Prämiengeschäft | Optionsgeschäft
    de
    Definition bedingtes Termingeschäft, bei dem der eine Teil gegen Zahlung einer Prämie sich das Recht vorbehält, das Geschäft zu erfüllen oder zurückzutreten; das Risiko wird auf die Prämie begrenzt Reference International Business Dict,Kluwer-Deventer,1974
    share option | stock option
    en
    Definition contract that gives the holder the right, but not the obligation, to subscribe to the entity's shares at a fixed or determinable price for a specified period of time Reference "Regulation (EC) No 1126/2008 adopting certain international accounting standards, consolidated version of 1.1.2020, IFRS 2, Appendix A"
    option sur action
    fr