option value

82 risultati per option value

  • Valutazione di vLex
  • Sentenza Nº 23155 della Corte Suprema di Cassazione, 04-10-2017

    ... una riduzione pari ad almeno il 45% con riferimento allo strike value di MADCO, valore calcolato tenendo conto delle perdite e degli utili ... alla società emittente anche il diritto di esercitare la "put option": la emittente poteva, cioè, decidere unilateralmente e ...

  • Derivatives In Financial Statements

    ... financial statements of ITA GAAP entities, that are measured at fair value, along with the hedging relationship. Such instruments are now accepted as ... The options (put or call) may be designated as a hedge for the intrinsic value only: ...

  • DECRETO 8 giugno 2011 - Disposizioni di coordinamento tra i principi contabili internazionali, di cui al regolamento (CE) n. 1606/2002 del Parlamento europeo e del Consiglio del 19 luglio 2002, adottati con regolamento UE entrato in vigore nel periodo compreso tra il 1° gennaio 2009 e il 31 dicembre 2010, e le regole di determinazio...

    ... IAS 39 e le operazioni attuate mediante il ricorso alla fair value option ai sensi dello IAS 39, par. 9, lettera b (i), per ridurre ...

  • Res Non Dom - Italy's Resident Non-Domiciled Tax Regime: Description And Requirements

    ...The option must be stated in the income tax return relating to the tax period in ... In case qualified holdings which ordinarily can cause taxable value appreciation fall under the first five tax periods in which the option ...

  • Res non dom - Italy's Resident Non-Domiciled Tax Regime: What Is It, And Which Benefits Does It Bring?

    ...The option must be stated in the income tax return relating to the tax period in ... In case qualified holdings which ordinarily can cause taxable value appreciation fall under the first five tax periods in which the option ...

  • Italian Government Introduces Measures To Stimulate Real Estate Market

    ...In particular:. Asset test. At least 80 percent of the value of the company's assets must be represented by (i) real estate assets ... Taxation Upon Option for the SIIQ Regime. Unrealized capital gains on real estate assets that ...

  • Legislazione e documentazione
  • Expert systems and databases: a prototype in environmental law

    1. Objectipes and Features of the Project. - 2. Environmental Data Banks. - 3. Regulatory Fmmework and System Domain. - 4. Thè Shell- 4.1. Features; 4.2. Knowledge Base Structure; 4.3. System-user Dialogue. - 5. Expert System and Data Base Interaction; 5.1. The RelationalModel; 5.2. Database Organixation and Content; 5.3. Description ojthe Procedure.

    ... the entire territory, where naturalistic, urbanistic and aesthetic values are permeated 11 . Apart from the urgent need to put the domain in order, ...Crystal offers many modes. Selecting the DISPLAY FORM option means, for example, that the condition may be set out in detail and ...

  • Loss Of Tax Exemption For Italian Stock Options Has A Silver Lining

    A decree abolishing the "Fair Market Value" exemption. for stock options1 was issued and became law on August. 6, 2008. Under the decree, any stock options exercised on or after. June 25, ...

  • New Italian Exemption Law To Attract Human Capital

    ... The following case cannot benefit from this option:. the sale of qualified participation (i.e. for Stock Company ... of tax on foreign real estate (IVIE); From paying tax on the value of foreign assets (IVAFE); With respect to succession, or donations ...

  • 2018 Global Employee Equity at a glance: Italy

    Welcome to the Italy page of our Global Employee Equity at a glance series. Stock Option Plans: Employment - Labor Concerns - There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where their employment is terminated.

    ... Stock Option Plans: Employment. Labor Concerns. There is a risk of employees claiming ... income tax on the gain on exercise (i.e., the excess of the market value of the Stock acquired over the aggregate exercise price). Capital gains ...

  • Global Employee Equity at a glance: Italy

    Stock Option Plans: Employment - Labor Concerns - There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where their employment is terminated.

    ... Stock Option Plans: Employment. Labor Concerns. There is a risk of employees claiming ... income tax on the gain on exercise (i.e., the excess of the market value of the Stock acquired over the aggregate exercise price). Capital gains ...

  • Italy: New Rules on Financial Leases Provide Clarity

    Law no. 124 of August 4, 2017 ("Law 124") provides important new rules on financial leases in Italy. It introduces a statutory definition of "financial lease" and deals with the event of serious breach (grave inadempimento) by the lessee.

    ...Upon expiry of the lease agreement, the Lessee has the option to purchase the asset at a pre-determined price; or, in case of not ... to the lessee the proceeds from the sale of the asset at market value, less the aggregate of: (i) the rentals due and still unpaid at the date ...

  • Le Opportunità Per Le Start-Ups Innovative

    Ripianamento perdite più facile — gestione e cessione delle perdite - In caso di perdite sistematiche, la startup innovativa gode di una moratoria di un anno per il ripianamento delle perdite superiori a 1/3 (termine posticipato al 2° esercizio successivo).

    ...  . Stock option & work for equity (piani di incentivazione in equity). Possibilità di ...

  • New Rules On Financial Leases Provide Clarity

    ...Upon expiry of the lease agreement, the Lessee has the option to purchase the asset at a pre-determined price; or, in case of not ... to the lessee the proceeds from the sale of the asset at market value, less the aggregate of: (i) the rentals due and still unpaid at the date ...

  • Litigants-in-person as intruders in court

    The paper deals with a topic almost unknown in the Italian judicial practice, but quite original and of great interest even for civil law, continental tradition: the impact of self-defense in civil proceedings, in cases when parties decide to self represent in standing before court and interacting with legal professionals and witnesses. Such aspects seem to be of interest more for legal sociology

  • Italian Recovery Decree Facilitates Capital Increases by Italian Companies

    The Recovery Decree aims to rapidly raise equity financing and counter liquidity shortage. Law Decree, approved on 13 May 2020 (Recovery Decree) introduces provisions facilitating capital increases by Italian private and listed companies to rapidly raise equity financing and to counter liquidity shortage.

    ... threshold from 10% to 20%, adding that, if shares have no nominal value, the threshold refers to the number of outstanding shares. – Extends the ... the rational for the exclusion or limitation of the shareholders’ option rights, to align the corporate disclosure regime that is applicable to ...

  • La consideration al crocevia della causa e forma del contratto
  • Italy Publishes VAT Group Implementing Regulations

    The Italian Ministry of Economics and Finance has published implementing regulations for Italy’s new VAT Group regime. The Decree was published in the Official Gazette on April 18, 2018 and is the last piece of regulation necessary to effect the VAT Group legislation introduced by Law no. 232 on December 11, 2016. Eligible VAT taxable entities have until November 15, 2018 to file for treatment as

    ... published the Decree providing implementing regulations for the Value Added Tax (VAT) Group legislation in the Official Gazette. The Decree is ...By introducing this VAT Group regime, Italy has exercised the option granted to EU Member States by Article 11 of the EU VAT Directive no. ...

  • Protecting FinTech

    ... known to the public nor easily accessible, (ii) have commercial value because they are secret and (iii) are subject to reasonable steps to keep ... member states, thus making trade secrets more and more a valid option to protect innovative solutions. In relation to financial-related ...

  • Bitgrail In The Grey: Hacker Or Scam?

    ... claims the hack resulted in a theft of 17 million Nanos (XRB), a value of approximately 150 million euros at the time. Firano subsequently ... The company attests that this is the only possible option for repayment, as legal proceedings have already begun against the portal ...

  • Italy – Italian Government acts to facilitate equity injections in Italian companies

    Italy – Italian Government acts to facilitate equity injections in Italian companies - With Law Decree no. 16/7/2020, n. 76, which entered into force on 17 July 2020 (the "Simplifications Decree"), the Italian Government has introduced measures aimed at facilitating share capital increases and their implementation by the Italian companies.

    ... of shareholders' pre-emption rights over new shares issued at market value and representing not more than 10% of the existing share capital, whenever ... Italian Civil Code is as follows: "those who exercise the right of option, provided they request it at the same time, have the right of pre-emption ...

  • Securitization in Italy: New Market-Friendly Rules Enacted

    On June 15, 2017, the Italian Parliament approved the Conversion Law of Decree no. 50 of April 25, 2017 ("Conversion Law"). The Conversion Law includes a review of the legal framework applicable to Italian securitization transactions. The Conversion Law provides for significant changes aimed at attracting new investments and facilitating the disposal of distressed claims ("crediti...

    ... claims) as well as financial lease receivables (and their residual value component) by Italian banks and financial intermediaries. . The ... transfer of the asset by AssetCo to the lessee upon exercise of the option to purchase under a financial lease agreement, or to third parties ...

  • Vorrei, ma... Sviluppi in tema di di sgorgement
  • Countries at a Glance: Italy - Employee Stock Purchase Plans

    EMPLOYEE STOCK PURCHASE PLANS - EMPLOYEE STOCK PURCHASE PLANS: EMPLOYMENT - Labor Concerns - It is becoming more common for employees to claim they have entitlements under Plans. The risk of employee claims for additional benefits under a Plan can be reduced by having the employee agree to standard waiver and consent provisions. &#