Discretionary allocation to a defined number of employees or self-employed persons, including management companies
An option = the right to buy or subscribe, on the occasion of an increase in the company's capital, a share at a specific price for a specific
period of time
The benefit in kind for the employee beneficiary is:
9% of the share price for 1 option with a 5-year term
for each additional year, the BIK increases by 0.5%.
option with a maximum term of 10 years (maximum BIK of 11.5%)