Stock option
Autor | Theodoro Vicente Agostinho/Marcelino Alves De Alcântara/Marco Dulgheroff Novais |
Páginas | 234-236 |
Page 234
O stock option ou stock option plan nada mais é do que a concessão futura do direito de opção de compra de ações a destinatários específicos (administradores, empregados ou prestadores de serviços), que possuem a prerrogativa de exercer um direito de aquisição de ações, mediante pagamento de um preço firmado.
Em outras palavras, o stock option pode ser definido como um programa de longo prazo que faculta aos empregados adquirirem ações da empresa onde trabalham por um preço ajustado, porém, abaixo do mercado de ações.
Em linhas gerais, trata-se de uma opção privilegiada de compra de ações em que a empresa se compro-mete a vender em data futura ao empregado beneficiário.
Tal programa visa, sobretudo, a retenção dos empregados promissores na empresa, visto que estes, ao aderirem a tais planos, devem aguardar determinado período de tempo para exercer seu direito de compra das ações.
Em geral, a instituição dos planos de stock option trata-se de ato potestativo do empregador. Contudo, a exceção à regra se verifica quando tal concessão se configura como condição de trabalho, pactuada entre as partes, no ato da contratação.
Segundo entendimento do especialista NEREU MIGUEL RIBEIRO DOMINGUES393, o objetivo do plano é tornar os colaboradores em espécie de sócios da empresa e estimulá-los a se comprometer cada vez mais com o negócio em que estão inseridos.
De outra maneira, CARLA GOLÇALVES394 conceitua stock option como uma modalidade onde as empresas concedem aos funcionários o direito à aquisição de ações com preço definido, inclusive, com prazo determinado de carência conhecido como vesting para a compra. Neste caso, na data pré-fixada no plano de stock option, o funcionário torna-se titular do direito ao exercício da opção de compra das ações.
Nada obstante, por ser tratar de concessão de uma opção, o empregado terá o direito de exercer a opção, mas não a obrigação de fazê-lo, o que significa que a concessão pode limitar-se em algumas fases do plano de stock option.
A doutrina nos ensina que os planos de stock option originaram-se nos Estados Unidos, precisamente, no final da década de 50, cuja prática passou a se normalizar a partir da década de 80, visto que, nesta época, fora constatado que os empregados que se tornaram acionistas das empresas empregadoras obtinham melhor desempenho em suas funções.
No Brasil, o modelo advindo da América do Norte e Europa começou a ser difundido nas décadas de 80 e 90, em especial, depois da criação do pano real, em que pese o instituto...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Advocacia empresarial previdenciária
- Agradecimentos
- Apresentação
- Prefácio
- Introdução
- Princípios constitucionais gerais do Sistema da Seguridade Social
- Princípios constitucionais específicos da Seguridade Social
- Salário e remuneração
- Salário de contribuição
- Previsão constitucional sobre a incidência da folha de salários e demais rendimentos do trabalho
- Métodos de utilização do crédito previdenciário
- Influência do recurso repetitivo (REsp n. 1.230.957) em determinadas contribuições sociais
- Dos reflexos do art. 28 da Lei n. 8.212/1991
- Bônus de contratação - Impactos previdenciários
- Stock option
- Horas extras
- Referências bibliográficas
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