#2981357
Nuair a fheidhmítear na scair-roghanna sin, seachadann an geallaí rogha na scaireanna chuig an sealbhóir scair-roghanna.
When these share options are exercised, the writer delivers shares to the option holder.
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Bailiúcháin
3 thoradh in 2 dhoiciméad
#574610
I gcásanna ina bhfeidhmítear an rogha, d’fhéadfadh íocaíocht a bheith i gceist ón ngeallaí rogha leis an sealbhóir atá cothrom leis an difríocht idir praghas na bunsócmhainne atá i réim ar an margadh agus an praghas ceangail, nó, de rogha air sin, d’fhéadfadh sé go ndéanfaí fáil nó díol na bunsócmhainne airgeadais nó neamhairgeadais a thaifeadadh ag an bpraghas atá i réim ar an margadh agus íocaíocht chontrapháirte idir sealbhóir na rogha agus an geallaí rogha atá cothrom leis an bpraghas ceangail.
In cases where the option is exercised, there may be a payment from the option writer to the option holder equal to the difference between the prevailing market price of the underlying asset and the strike price, or, alternatively, there may be an acquisition or sale of the underlying financial or non-financial asset recorded at the prevailing market price and a counterpart payment between the option holder and the option writer equal to the strike price.
#2984253
Aithnítear scair-roghanna a thagann faoi raon feidhme an Chaighdeáin seo (féach mír 2.1) mar shócmhainní nó mar dhliteanais nuair a thagann an sealbhóir nó an geallaí rogha chun bheith ina pháirtí sa chonradh.
Option contracts that are within the scope of this Standard (see paragraph 2.1) are recognised as assets or liabilities when the holder or writer becomes a party to the contract.