Sentences with phrase «market value of a share»

For nonstatutory stock options and stock appreciation rights, the participant will recognize ordinary income upon exercise in an amount equal to the difference between the fair market value of the shares and the exercise price on the date of exercise.

The stock grants will generally be subject to tax upon vesting as ordinary income equal to the fair market value of the shares at the time of vesting less the amount paid for such shares, if any.

A participant who is granted an ISO does not recognize taxable income at the time the ISO is granted or upon its exercise, but the excess of the aggregate fair market value of the shares acquired on the exercise date (ISO shares) over the aggregate exercise price paid by the participant is included in the participant's income for alternative minimum tax purposes.

Upon exercise of a stock appreciation right, the holder of the award will be entitled to receive an amount determined by multiplying (i) the difference between the fair market value of a Share on the date of exercise over the exercise price by (ii) the number of exercised Shares.

Except in the event of the optionee's death, if the shares are disposed of prior to the expiration of the statutory holding periods (a «Disqualifying Disposition»), generally, the amount by which the fair market value of the shares at the time of exercise exceeds the total exercise price will be ordinary income.

Upon exercise, the participant will recognize ordinary income in an amount equal to the fair market value of any Shares received.

The difference between the option exercise price and the fair market value of the Shares on the exercise date is treated as an adjustment in computing the optionee's alternative minimum taxable income and may be subject to an alternative minimum tax which is paid if such tax exceeds the regular tax for the year.

The exercise price per share of each stock appreciation right may not be less than the fair market value of a Share on the date of grant, except in certain situations in which we are assuming or replacing stock appreciation rights granted by another company that we are acquiring.

Domini Social Investments, 532 Broadway, 9th Floor, New York, New York 10012, beneficial owner of at least $ 2,000 in market value of shares of Common Stock, is the proponent of the following shareholder proposal.

Upon exercise of the SAR, the participant will generally recognize ordinary income equal to the cash or the fair market value of any shares received.

The committee may deem that a holder of options or stock appreciation rights has exercised such options or rights on the expiration date using a net share settlement method of exercise if, on that expiration date, the options or rights are vested and the exercise price is less than the then fair market value of the Shares.

However, the amount by which the fair market value of the shares at the time of exercise exceeds the option price will be an «item of adjustment» for participant for purposes of the alternative minimum tax.

The current market value of these shares is more than $ 11.8 million.

Each stock option gives the recipient the right to receive a number of Shares upon exercise of the stock option and payment of the stock option exercise price, which other than for incentive stock options, shall be the fair market value of a Share on the option grant date.

Upon exercise, the participant will recognize ordinary income in an amount equal to the amount of cash received and the fair market value of any shares received.

If the shares of common stock are sold or otherwise disposed of before the end of the one - year and two - year periods specified above, the difference between the option exercise price and the fair market value of the shares on the date of the options» exercise will

Unless the participating employee has previously withdrawn from the offering, his or her accumulated payroll deductions will be used to purchase shares on the last business day of the offering period at a price equal to 85 % of the fair market value of the shares on the first business day or the last business day of the offering period, whichever is lower.

The Board or the CNGC can modify these guidelines in the event of dramatic and unexpected changes in the market value of our Shares or in other circumstances that the Board or the CNGC deem appropriate.

Upon exercise of an ISO, the spread between the fair market value of the shares received and the exercise price will be an item of adjustment for purposes of the alternative minimum tax, unless the participant disposes of the shares in the same tax year as the ISO is exercised.

(2) 85 % of the fair market value of a share of our Class A common stock on the date of purchase.

If the optionee disposes of the shares prior to the expiration of the above holding periods, then the optionee will recognize ordinary income in an amount generally measured as the difference between the exercise price and the lower of the fair market value of the shares at the exercise date or the sale price of the shares.

Upon exercise of a stock appreciation right, the participant will receive payment from the Company in an amount determined by multiplying (a) the difference between (i) the fair market value of a share on the date of exercise and (ii) the exercise price times (b) the number of shares with respect to which the stock appreciation right is exercised.

If the shares are not held for the legally - required period, the participant will recognize ordinary income equal to the lesser of (i) the difference between the fair market value of the shares on the date of exercise and the exercise price, or (ii) the difference between the sales price and the exercise price.

However, a participant may not purchase more than shares in each offering period and may not subscribe for more than $ 25,000 in fair market value of shares of our common stock (determined at the time the option is granted) during any calendar year.

The exercise price of a stock appreciation right will be established by the plan administrator and may not be less than 100 % of the fair market value of a share on the date of grant.

Shareholder Approval Requirements: NYSE American requires a listed company to obtain the approval of its shareholders for certain types of securities issuances, including private placements that may result in the issuance of common shares (or securities convertible into common shares) equal to 20 % or more of presently outstanding shares for less than the greater of book or market value of the shares.

Upon exercise, the optionee recognizes taxable income generally measured by the excess of the then fair market value of the shares over the exercise price.

A stock appreciation right entitles the recipient to receive an amount equal to the excess of the fair market value of a share on the date of exercise over the exercise price thereof.

(gg) «Stock Appreciation Right» or «SAR» means a right granted under Section 8 which entitles the recipient to receive an amount equal to the excess of the Fair Market Value of a Share on the date of exercise of the Stock Appreciation Right over the exercise price thereof on such terms and conditions as are specified in the agreement or other documents evidencing the Award (the «SAR Agreement»).

If the holding periods are not satisfied, then: (1) if the sale price exceeds the exercise price, the optionee will recognize capital gain equal to the excess, if any, of the sale price over the fair market value of the shares on the date of exercise and will recognize ordinary income equal to the difference, if any, between the lesser of the sale price or the fair market value of the shares on the exercise date and the exercise price; or (2) if the sale price is less than the exercise price, the optionee will recognize a capital loss equal to the difference between the exercise price and the sale price.

Because the endowment will come from stock holdings, it could ultimately be worth significantly more or less than the current $ 1.5 billion market value of the shares.

Since a company's book value represents the shareholding worth, comparing book value with market value of the shares can serve as an effective valuation technique when trying to decide whether shares are fairly priced.

The total return is calculated using the comparative value formula in section EX 44 of the Income Tax Act 2004: (closing market value of shares held + total sales proceeds + dividends received)- (opening market value of shares held + total value of purchases) No tax is payable when the total return is nil or negative.

dear srikanth, well written article, but how to calculate fair market value of share and mutual fund fund on 31st jan2018.does the broker will issue new contract note, similarly AMC will also issue new statement regards

To continue our example, imagine that the market value of a share of your company is trading for $ 50 on the declaration date.

To calculate this ratio, simply divide the market value of a share by the amount of cash flow per share.

Donating appreciated securities carries valuable tax savings, too — namely, the donor won't owe capital gains taxes on the appreciation in the shares, and he or she can deduct the full market value of the shares at the time of the donation, provided the investor has owned them for up to one year and provided the deduction is less than 30 % of adjusted gross income.

When an employee stock option is exercised, the stock option benefit (the difference between the exercise price and the fair market value of the share at the date of exercise) is included in income.

Typically, margin equivalent to 150 % the market value of the shares sold short must be maintained in the account while the short position is open.

This is the difference between the market value of shares purchased and the exercise price — their worth when granted.

The amount of money invested at each interval remains the same over time, but the number of shares purchased varies based on the market value of the shares at the time of purchase.

They might if 1) the market value of the shares spun off is insignificant relative the value of the parent shares, and / or 2) the spun - off company does not fit within their investing parameters (market cap too small, company too leveraged, wrong industry, too complex, et al.).

The Compensation Committee, in its sole discretion, may grant stock appreciation rights which allow the grantee to elect to receive upon the exercise of the option shares of stock with an aggregate fair market value equal to the excess of the fair market value of the shares of stock with respect to which the option is exercised over the aggregate exercise price of the option as determined on the exercise date.

To the extent the stock option is exercised and the exercise price is less than the fair market value of the share at the time of exercise, the employee realizes an employment benefit.

The Queen, the Tax Court of Canada recently awarded costs above the Tariff to a taxpayer who was partly successful in an appeal turning on the determination of the fair market value of shares, and ordered...

If you decide to buy the shares in the future, they'll cost the «strike price» when the options were granted, which should be significantly lower than the market value of the shares when you sell (otherwise you'd have no reason to buy them in the first place).

This well - intentioned gesture may result in a double - whammy of taxes under the provisions of the Income Tax Act: the rules dictate that if you sell shares to a related party you are treated as having received monies equal to the fair market value of the shares, while the children will be treated as having a cost base for the future determination of any capital gains, based on the price actually paid by them to you.

Not exact matches

April 23 - Shares in Glencore - owned Katanga Mining Ltd lost half of their value on Monday and cobalt markets were on alert after the company said the Democratic Republic of Congo's state - owned mining company had taken steps to dissolve its local copper and cobalt unit.

Shares in Xerox were flat in after - hours trading, giving the U.S. company a market value of about $ 8.2 billion.

Blackstone said on Thursday first - quarter earnings per share fell 20 percent year - on - year, as a stock market slump weighed on the value of its holdings.