{"id":30524,"date":"2023-12-07T09:22:01","date_gmt":"2023-12-07T09:22:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/quyen-chon-co-phieu-khong-tieu-chuan-non-qualified-stock-option-nso-la-gi-cach-su-dung.html"},"modified":"2023-12-23T06:13:22","modified_gmt":"2023-12-22T23:13:22","slug":"quyen-chon-co-phieu-khong-tieu-chuan-non-qualified-stock-option-nso-la-gi-cach-su-dung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/quyen-chon-co-phieu-khong-tieu-chuan-non-qualified-stock-option-nso-la-gi-cach-su-dung.html","title":{"rendered":"Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (Non-Qualified Stock Option – NSO) l\u00e0 g\u00ec? C\u00e1ch s\u1eed d\u1ee5ng"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Dreamstime.com<\/p>\n<\/figcaption><\/figure>\n

Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Non-Qualified Stock Option – NSO.<\/b><\/p>\n

Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (NSO)<\/b> l\u00e0 m\u1ed9t lo\u1ea1i quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu nh\u00e2n vi\u00ean trong \u0111\u00f3 ng\u01b0\u1eddi s\u1edf h\u1eefu ph\u1ea3i tr\u1ea3 thu\u1ebf thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng cho kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 c\u1ea5p quy\u1ec1n v\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn.\u00a0 \u00a0\u00a0<\/p>\n

Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (NSO)<\/span> <\/b>l\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01a1n gi\u1ea3n h\u01a1n c\u0169ng nh\u01b0 ph\u1ed5 bi\u1ebfn h\u01a1n c\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00edch l\u1ec7 (ISO).\u00a0<\/span><\/p>\n

NSO \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 quy\u1ec1n ch\u1ecdn ch\u1ee9ng kho\u00e1n kh\u00f4ng ti\u00eau chu\u1ea9n v\u00ec ch\u00fang kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 t\u1ea5t c\u1ea3 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 lu\u1eadt Thu\u1ebf v\u1ee5 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 ISO. \u00a0 \u00a0\u00a0<\/p>\n

C\u00e1ch s\u1eed d\u1ee5ng Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n\u00a0<\/font><\/h3>\n

C\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n<\/b> cung c\u1ea5p cho nh\u00e2n vi\u00ean quy\u1ec1n mua m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 phi\u1ebfu c\u00f4ng ty c\u1ee7a h\u1ecd v\u1edbi gi\u00e1 \u0111\u1ecbnh tr\u01b0\u1edbc trong m\u1ed9t khung th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.\u00a0<\/p>\n

N\u00f3 \u0111\u01b0\u1ee3c cung c\u1ea5p nh\u01b0 m\u1ed9t h\u00ecnh th\u1ee9c l\u01b0\u01a1ng th\u01b0\u1edfng thay th\u1ebf cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 l\u00e0 m\u1ed9t c\u00e1ch th\u1ee9c khuy\u1ebfn kh\u00edch l\u00f2ng trung th\u00e0nh c\u1ee7a h\u1ecd v\u1edbi c\u00f4ng ty. \u00a0 \u00a0<\/i><\/p>\n

Tuy nhi\u00ean, quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n th\u01b0\u1eddng l\u00e0m gi\u1ea3m ti\u1ec1n l\u01b0\u01a1ng m\u00e0 nh\u00e2n vi\u00ean ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng ty. Gi\u00e1 c\u1ee7a c\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu n\u00e0y th\u01b0\u1eddng ngang b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu khi c\u00f4ng ty c\u1ea5p c\u00e1c quy\u1ec1n ch\u1ecdn \u0111\u00f3, hay gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y c\u1ea5p quy\u1ec1n.\u00a0<\/p>\n

Nh\u00e2n vi\u00ean s\u1ebd c\u00f3 m\u1ed9t th\u1eddi h\u1ea1n \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n ch\u1ecdn n\u00e0y, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ng\u00e0y \u0111\u00e1o h\u1ea1n. N\u1ebfu qua ng\u00e0y \u0111\u00e1o h\u1ea1n m\u00e0 nh\u00e2n vi\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n ch\u1ecdn, nh\u00e2n vi\u00ean s\u1ebd m\u1ea5t c\u00e1c quy\u1ec1n ch\u1ecdn \u0111\u00f3. \u00a0\u00a0<\/p>\n

Gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty lu\u00f4n \u0111\u01b0\u1ee3c k\u00ec v\u1ecdng l\u00e0 s\u1ebd t\u0103ng theo th\u1eddi gian. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 nh\u00e2n vi\u00ean c\u00f3 kh\u1ea3 n\u0103ng mua \u0111\u01b0\u1ee3c c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 chi\u1ebft kh\u1ea5u n\u1ebfu gi\u00e1 c\u1ea5p quy\u1ec1n \u2013 hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n quy\u1ec1n – th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ed5 phi\u1ebfu c\u00f4ng ty \u0111\u00f3 sau n\u00e0y.\u00a0<\/p>\n

Tuy nhi\u00ean, nh\u00e2n vi\u00ean s\u1ebd ph\u1ea3i tr\u1ea3 thu\u1ebf thu nh\u1eadp kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u00e1 c\u1ed5 phi\u1ebfu khi th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn v\u1edbi gi\u00e1 c\u1ed5 phi\u1ebfu th\u1ecb tr\u01b0\u1eddng, hay con g\u1ecdi l\u00e0 kho\u1ea3n t\u0103ng v\u1ed1n.\u00a0<\/p>\n

Sau khi c\u00e1c quy\u1ec1n ch\u1ecdn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 b\u00e1n c\u1ed5 ph\u1ea7n ho\u1eb7c gi\u1eef l\u1ea1i ch\u00fang.<\/i><\/p>\n

Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (NSO) <\/b>cho ph\u00e9p nh\u00e2n vi\u00ean mua c\u1ed5 phi\u1ebfu m\u1ed9t c\u00f4ng ty v\u1edbi gi\u00e1 \u0111\u1ecbnh tr\u01b0\u1edbc. \u00a0\u00a0<\/p>\n

\u0110i\u1ec1u kho\u1ea3n \u0111i k\u00e8m v\u1edbi Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n<\/font><\/h3>\n

C\u0169ng nh\u01b0 c\u00e1c lo\u1ea1i quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00e1c, quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (NSO)\u00a0<\/b>l\u00e0 m\u1ed9t c\u00e1ch gi\u1ea3m kho\u1ea3n l\u01b0\u01a1ng th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n m\u1eb7t tr\u1ef1c ti\u1ebfp m\u00e0 c\u00e1c c\u00f4ng ty tr\u1ea3 cho nh\u00e2n vi\u00ean c\u1ee7a h\u1ecd, \u0111\u1ed3ng th\u1eddi g\u1eafn m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a nh\u00e2n vi\u00ean v\u1edbi s\u1ef1 t\u0103ng tr\u01b0\u1edfng c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

– \u0110i\u1ec1u kho\u1ea3n c\u1ee7a c\u00e1c quy\u1ec1n ch\u1ecdn c\u00f3 th\u1ec3 y\u00eau c\u1ea7u nh\u00e2n vi\u00ean ph\u1ea3i ch\u1edd m\u1ed9t kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n ch\u1ecdn.\u00a0<\/p>\n

– M\u1eb7t kh\u00e1c, nh\u00e2n vi\u00ean c\u0169ng c\u00f3 th\u1ec3 m\u1ea5t c\u00e1c quy\u1ec1n ch\u1ecdn n\u1ebfu h\u1ecd r\u1eddi c\u00f4ng ty tr\u01b0\u1edbc khi c\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c giao.\u00a0<\/p>\n

– Ngo\u00e0i ra, c\u0169ng c\u00f3 th\u1ec3 c\u00f3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n thu h\u1ed3i cho ph\u00e9p c\u00f4ng ty l\u1ea5y l\u1ea1i c\u00e1c quy\u1ec1n ch\u1ecdn NSO v\u1edbi nhi\u1ec1u l\u00ed do, v\u00ed d\u1ee5 nh\u01b0 khi c\u00f4ng ty kh\u1ea3 n\u0103ng m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n hay b\u1ecb mua l\u1ea1i. \u00a0\u00a0<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf h\u01a1n v\u00e0 m\u1edbi h\u01a1n c\u00f3 c\u00e1c ngu\u1ed3n l\u1ef1c h\u1ea1n ch\u1ebf h\u01a1n, c\u00e1c quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (NSO) th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1ea5p thay cho vi\u1ec7c t\u0103ng l\u01b0\u01a1ng.\u00a0<\/p>\n

C\u00e1c quy\u1ec1n ch\u1ecdn NSO c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 tuy\u1ec3n d\u1ee5ng b\u00f9 \u0111\u1eafp l\u1ea1i c\u00e1c thi\u1ebfu s\u00f3t trong m\u1ee9c l\u01b0\u01a1ng \u0111\u1ec1 xu\u1ea5t khi tuy\u1ec3n d\u1ee5ng nh\u00e2n t\u00e0i cho c\u00f4ng ty. \u00a0 <\/i><\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu kh\u00f4ng ti\u00eau chu\u1ea9n (ti\u1ebfng Anh: Non-Qualified Stock Option – NSO) l\u00e0 m\u1ed9t lo\u1ea1i quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu nh\u00e2n vi\u00ean trong \u0111\u00f3 ng\u01b0\u1eddi s\u1edf h\u1eefu ph\u1ea3i tr\u1ea3 thu\u1ebf thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng cho kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 c\u1ea5p quy\u1ec1n v\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30524"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=30524"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30524\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}