Apr 16, 2020 19:43
4 yrs ago
18 viewers *
Swedish term

Optionslikvid

Swedish to English Bus/Financial Accounting
(From the Annual financial statement)

Koncernens rapport över förändringar i eget kapital

Ingående balans per 1 januari

Årets resultat 0

Summa totalresultat 0

Optionslikvid 0

Summa transaktioner med aktieägare, redovisade direkt i eget kapital 0

Utgående balans per 31 december

Discussion

Adrian MM. Apr 16, 2020:
Employee share purchase no.2 @ Safetex Scour g/hits like '..skulder samt optionslikvid' > a relatively small sum here plus, twinned with skulder, suggests 1. a pre-payment *refundable* by the co. in principle to the grantee of the option/ share-scheme employee (?) in the event of non-exercise of the option or 2. a contingent liability of the co. hono(u)r the option and sell co. shares to the grantee / employee, routinely at an *undervalue* https://www.powercell.se/wordpress/wp-content/uploads/2019/0...
SafeTex Apr 16, 2020:
@ Adrian Hello
I think you are well on the right track but how do you know this is an employee share-purchase? Where do you get "employees" from? I can't see it at present
Christopher Schröder Apr 16, 2020:
Option proceeds, the money they get from issuing options

Proposed translations

2 hrs

(Employee share-purchase) Option scheme pre-payment to company

A variation on the 'option proceeds' theme.

Full title: proceeds received from the grant vs. actual exercise of employee share options granted. So a cash payment made by employees for a share-purchase option.
Example sentence:

Anställningsavtal bilaga 2 Aktieköpoptionsavtal C-son förvärvar från AAAAA AB (AAAAA ) två optioner (”Option 1” och ”Option 2”) att av AAAAA förvärva aktier i Bolaget.

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