第 14 章

員工股票(認股權憑證、限制型股票)

到 紀錄 → 員工股票。

  • 員工認股權憑證:新增時填股數、認購價、可行使日、到期日。行使時按「行使」,填日期、股數(可以分次)和那天的時價,變成一筆買進。
  • 限制型股票:填總股數、自己付的價格(常常是 0)和既得時程(可以平均分批)。每一批既得那天按「既得」填時價,股數就加進持股;離職按「收回」。
員工股票:每一批的既得日與狀態
員工股票:每一批的既得日與狀態

持股成本照取得那天的時價記,時價超過自己付的價格的部分記一筆「員工股票收益」;行使、既得的(時價 − 價格)× 股數列在報稅統計的其他所得。公司有備查緩課的,行使、既得時可以勾「選擇緩課」,之後轉讓時按「緩課」記下日期與價格。

Chapter 14

Employee grants (stock options, restricted stock)

Go to Records → Employee grants.

  • Employee stock options: when adding, enter shares, exercise price, the date it becomes exercisable and the expiry date. To exercise, click “Exercise” and enter the date, shares (you can exercise in parts) and that day's market price; it becomes a buy.
  • Restricted stock: enter total shares, the price you pay (often 0) and the vesting schedule (it can be split evenly). On each vesting date, click “Vest” and enter the market price; the shares are added to your holding. If you leave the company, click “Forfeit”.
Employee grants: each tranche's vesting date and status
Employee grants: each tranche's vesting date and status

Holding cost is the market price on the day you receive the shares, and the part above what you paid is recorded as “employee stock income”. For exercises and vesting, (market price - price paid) × shares is listed under other income in the tax summary. If your company has an approved tax deferral (緩課), tick “Defer the tax” when exercising or vesting, and later click “Deferral” to record the date and price when you transfer the shares.