{"id":32518,"date":"2022-01-14T15:41:34","date_gmt":"2022-01-14T13:41:34","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=legalconcepts&#038;p=32518"},"modified":"2024-07-24T12:03:33","modified_gmt":"2024-07-24T10:03:33","slug":"option-au-sens-de-la-loi-du-26-03-1999","status":"publish","type":"legalconcepts","link":"https:\/\/www.e2.law\/fr\/legalconcepts\/option-au-sens-de-la-loi-du-26-03-1999\/","title":{"rendered":"Option sur actions (stock-options)"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><strong>L&#8217;option sur actions<\/strong>\u00a0(ou stock-options) est un m\u00e9canisme qui octroie \u00e0 son b\u00e9n\u00e9ficiaire le droit d&#8217;acheter\u00a0pendant une p\u00e9riode d\u00e9termin\u00e9e (<strong>la p\u00e9riode d&#8217;exercice<\/strong>), ou de souscrire \u00e0 l&#8217;occasion d&#8217;une \u00e9mission d&#8217;actions, un nombre d\u00e9termin\u00e9 d&#8217;actions dans une soci\u00e9t\u00e9 \u00e0 un prix d\u00e9termin\u00e9 ou d\u00e9terminable (<strong>le prix d&#8217;exercice<\/strong>) [1].<\/p>\n<p>Il s&#8217;agit dans un premier temps d&#8217;une promesse de c\u00e9der ou d&#8217;\u00e9mettre des actions, qui est notifi\u00e9e au b\u00e9n\u00e9ficiaire de l&#8217;option.\u00a0 Son acceptation par ce dernier fait na\u00eetre un contrat d&#8217;option.<\/p>\n<p>Souvent l&#8217;option ne porte pas directement sur des actions mais sur des droits de souscription (warrants) donnant \u00e0 son b\u00e9n\u00e9ficiaire le droit de souscrire des actions \u00e0 des conditions pr\u00e9cises.<\/p>\n<p>___________________<\/p>\n<p>[1] <a href=\"https:\/\/www.ejustice.just.fgov.be\/cgi_loi\/loi_a1.pl?language=fr&amp;nm=1999012205&amp;la=F&amp;dd=1999-03-26&amp;cn=1999032630&amp;table_name=loi&amp;&amp;caller=list&amp;F&amp;fromtab=loi&amp;tri=dd+AS+RANK&amp;rech=1&amp;numero=1&amp;sql=(text+contains+(%27%27))#Art.41\">Article 41, 3\u00b0 de la loi du 26 mars 1999<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"featured_media":43717,"template":"","categories":[141],"tags":[779,822,1330],"class_list":["post-32518","legalconcepts","type-legalconcepts","status-publish","has-post-thumbnail","hentry","category-non-classifiee","tag-titres","tag-stock-options-fr","tag-actionnaire"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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