자본구조변경에 따른 주식매수선택권 부여조건 변경방안

초록

A stock option is a right to buy some shares(granted amount) of a company at a fixed price(excercise price). Stock option is granted to the people who contributed(or can contribute) to the foundation, management and technology innovation of a company. After granting stock option, it may be necessary to adjust stock option right such as exercise price or granted amount. However, until now, there is no clear rule for adjusting stock option right, so many practitioners have difficulties in adjusting stock option right. The purpose of this study is to investigate prior rules about stock option and to suggest the method of adjusting stock option right. Specifically, this study introduces P company's case about purchasing treasury stock and adjusting exercise price and granted amount. This study will help practitioners adjust stock option right.

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