Atribucion de opciones sobre acciones

Europa. B32 For example, if employees were gra nt e d options a n d are entitled to dividends on the underlying shares or dividend equivalents (which might be paid in cash or applied to reduce the exercise price) between grant date and exercise date, t h e options g r an ted should be valued as if no dividends will be paid on the underlying shares, ie the input for expected dividends should be zero.

eur-lex. europa.