分红配股

员工分红配股与认股选择权之会计处理研究

Accounting Research on the Employee Stock Bonus and Option

本研究即针对员工分红配股与员工认股选择权的会计处理问题加以探讨，期能提出意见供有关单位参考。

This research paper is focused on " employee stock bonus " and " employee stock option " accounting studies .

未来薪酬激励：股票期权与分红配股并行

Employee 's Compensation Incentive in the Future : Combination of Stock Option Plan and Employee Profit Sharing & Stock Bonus

而台湾财政部于2000年6月提出员工分红配股按实价课税的构想，亦引起各界广泛的讨论。

In June 2000 , Taiwan Ministry of Finance proposed to tax the employee stock bonus by its market value , which evoked extensive discussions .

在此基础上，讨论了基于两个股票之上的欧式期权定价，以及基于分红配股的两个股票的期权定价问题，并得到了相应的定价公式。

On this basis , this article discusses European option pricing based on two stocks , and also option pricing issues of two stocks with dividends lettings , and the corresponding pricing formula .

基础股票有分红及配股的期权定价与套期保值

Option pricing and hedging on dividend - paying and placing stocks

1994年9月分红派息配股

Bonus , Rights Issued & Dividend in September 1994

给出了有分红及配股的股票价格运动规律，并讨论了以定期分红及配股的股票为标的资产的美式看涨期权的定价与套期保值问题。

The paper derives the law of stock price with dividend-paying and placing , and discusses the problem of option pricing and hedging on dividend-paying and placing stocks .

给出了CIR模型下欧式期权的渐进定价公式，并利用得到的欧式期权价值微分方程和欧式期权的渐进定价公式，给出了有分红及送、配股的美式期权的渐进定价公式。

The asymptotic pricing of European option in the DIR model is derived . And the asymptotic pricing of American option on dividend-paying and placing stocks is discussed using the stochastic differential equation of the value function and the asymptotic pricing formula of the European option .