Now, however, corporations have to report these potential costs.  Before they 
did not
have to do so.

On Mon, Jul 17, 2006 at 09:12:03AM -0700, Jim Devine wrote:
>
> if I understand correctly, there is no significant out-of-pocket cost
> to options for a corporation. An option gives one the ability to buy a
> share at a specific price on a specific date. (It's a little like a
> claim token at the coat rack at some restaurants.)
>
> It's when an option is exercised that it has an impact. The person
> holding the option can then buy the stock at a low price (pre-set when
> the option was issued) and sell it at a high price (the current market
> price). Both of these acts can have the impact of lowering the market
> price, so that it's the people who own the corporate stock at the time
> who lose (a capital loss). It's not really dilution of the stock,
> however, since there's no new stock being issued.
>

--
Michael Perelman
Economics Department
California State University
Chico, CA 95929

Tel. 530-898-5321
E-Mail michael at ecst.csuchico.edu

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