Use the Symbol Lookup tool. Location , justice , banque , assurances , vacances , formalités , consommation , Bid "Bid" is the price a potential buyer is willing to pay for a security.
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Bid "Bid" is the price a potential buyer is willing to pay for a security. Sometimes also used in the contect of takeovers where one corporation is bidding for trying to buy another corporation. In trading, we have the bid-ask spread which is the difference between what buyers are willing to pay and what sellers are asking for in terms of price. Ask "Ask" is the quoted ask, or the lowest price an investor will accept to sell a stock. Practically speaking, this is the quoted offer at which an investor can buy shares of stock; also called the offer price.
This publication provides an overview of the Canadian tax implications of stock options issued to employees who are resident in Canada for tax purposes. As previously described, the exercise of employee stock options creates a stock option benefit that will be taxed as employment income. However, in determining the tax implications of acquiring shares pursuant to the exercise of a stock option, a deduction equal to one-half i. Accordingly, this income cannot be offset by a capital loss including any capital loss realized on the subsequent sale of any optioned shares at a trading value that has declined following the exercise of the options.
However, typically the employer will look to the employee exercising the options to fund the required withholding. Consequently, it may be necessary for the employee to immediately sell some shares acquired to satisfy the tax remittance in addition to the acquisition costs to exercise the stock options. The issuance of shares upon the option exercise does not provide a tax deduction to the employer. Stock options of Canadian Controlled Private Corporations.
In contrast to the taxation upon exercise for public company stock options, where stock options are issued by a Canadian Controlled Private Corporation CCPC , the taxation of the employment benefit is deferred until the employee disposes of the shares. This deferral recognizes the reduced liquidity for CCPC shares versus public company shares. In addition, the aforementioned requirements to withhold and remit source deductions for the taxable stock option employment benefit do not apply where the taxation of the benefit is deferred under the above rules applicable to CCPCs.
As previously outlined, the acquisition costs to exercise the options and the stock option benefit i. Effet de levier Une des principales caractéristiques des options est leur effet de levier important. On peut investir une somme minime avec une très forte espérance de gain ou un très fort risque de perte en fonction de l'évolution du sous-jacent. En d'autres termes, on peut, par exemple, gagner ou perdre sur une option alors que le sous-jacent ne varie que de Option d'achat Quand on achète une option d'achat appelée Call en anglais , on obtient le droit d'acheter le sous-jacent le plus souvent une action ou un indice: Si l'action atteint dans soixante jours, l'investisseur pourra donc l'acheter à prix d'exercice et la revendre immédiatement Il encaissera donc 6 de plus-value pour une mise initiale de 3.
Inversement si l'action cote moins de au terme des soixante jours, son option ne vaut plus rien et il aura perdu 3. Les options d'achat sont donc utilisés dans une optique de hausse prévisible des cours du sous-jacent.