Optiojärjestely

Optiojärjestely refers to a stock option plan offered by a company to its employees, executives, or sometimes even external partners. These plans grant the holder the right, but not the obligation, to purchase a certain number of shares of the company's stock at a predetermined price, known as the exercise price, within a specified period.

The primary purpose of an optiojärjestely is to incentivize and retain key personnel. By giving employees a stake in the company's success, they are motivated to work towards increasing its value. When the stock price rises above the exercise price, the holder can exercise their option, buy the shares at the lower price, and sell them at the higher market price, realizing a profit. This profit is often referred to as the "spread."

Optiojärjestelyt can take various forms, including incentive stock options (ISOs) and non-qualified stock options (NQSOs), each with different tax implications for both the company and the option holder. The vesting period, which is the time an employee must wait before they can exercise their options, is a common feature designed to encourage long-term commitment. If an employee leaves the company before the options vest, they typically forfeit them. These arrangements are a common component of executive compensation packages and employee benefit programs in many publicly traded and private companies.