Ha come conseguenza l'aumento di prezzo del titolo.ACCERTAMENTO DI IMPOSTA TAX ASSESSMENT Atto o procedimento con cui l'autorità fiscale determina la base imponibile ai fine della liquidazione del debito d'imposta.The companies involved in the recent scandal were backdating options to a time when the stock price was lower, making them immediately lucrative. stock options by claiming that they’re an incentive for performance: the executives get rich only if they do a good job and the stock goes up.As it happens, companies are perfectly free to issue options priced below the current market: those are called “in the money” options, and they’re worth something right when they’re issued. But there’s a rule that companies have to follow when they issue “in the money” options: they have to disclose it in their financial statements. Unless executives can time-travel, though, it’s hard to make that case for backdated options.The findings have been compiled as part of a project called ‘Getting It Right First Time’ (GIRFT) which is being led by orthopaedic surgeon Professor Tim Briggs.He believes that the NHS doesn’t need more money and should be focusing on becoming more efficient instead.The backdating companies broke this rule: they reported how many options they were issuing, but conveniently omitted the fact that they had been backdated. The bigger reason for choosing to backdate is to get around some bothersome accounting regulations.
Moreover, Berry acknowledged in a 1998 memorandum that repricing executive stock options with an earlier grant date’s lower price would result in KLA having to take “a charge to its P&L,” the SEC said.The most common stock options are known as “at the money” options, which let you buy the company’s stock at the price that it had on the day of the grant.They’re valuable only if the stock price rises after you get them.‘Assets of Community Value’ were, with much fanfare, introduced by the Localism Act 2011.The Government’s soft sell at the time said that they were designed to give communities more power to be involved in the way local services are delivered by stimulating social, environmental and economic growth and regeneration through community asset ownership.