The Directorate-General for Agriculture ended the practice in February 1998, and has not backdated any of the 100 or so FAIR contracts signed since then under the various categories covered by the research programme (shared-cost research projects, training grants, measures to assist SMEs, accompanying measures, etc.).
A direco-geral Agricultura ps fim a essa prtica em Fevereiro de 1998 e nenhum dos cerca de 100 contratos FAIR assinados depois disso, das diversas categorias previstas no programa de investigao (projectos de investigao a custos repartidos, bolsas de formao, medidas a favor das PME, medidas de acompanhamento, etc.), foi objecto de datao retroactiva.
option grants to periods of lower share prices (Yermack, 1997; Aboody and Kasznik, 2000; Chauvin and Shenoy, 2001; Lie, 2005; Heron and Lie, 2007; and Narayanan and Seyhun, 2006), or decreasing earnings to suppress share price when options are granted (Baker, Collins, and Reitenga, 2003; Cheng and Warfield, 2005; Bergstresser and Philippon, 2006; Cornett, Marcus, and Tehranian, 2008; Mc Anally, Srivastava, and Weaver, 2008).
The 2002 budget takes account of the new collection costs which amount to EUR 5 748,6 million, including EUR 2 023 million which relate to the adjustment backdating the collection costs to 1 January 2001.
The board formally grants the stock options to John every year at its January board meeting.
(IT) Senhora Presidente, em primeiro lugar, gostaria de agradecer Comisso, ao Conselho e ao Alto Representante por terem aceite participar num debate sobre este tema e gostaria de tranquilizar o Alto Representante, garantindo-lhe que no se trata, neste caso, de reabrir uma discusso antiga sobre os motivos das intervenes na ex-Jugoslvia; isso no seria correcto, at porque o contexto sofreu uma profunda alterao.
That is, he has the right but not the obligation to purchase 1,000 shares of Company XYZ stock for per share.
If, however, Company XYZ decides to backdate the options, it could change the paperwork to state that it actually granted those stock options to John on, say, June 15, 2008, when the stock was only trading at per share.
This would mean that John's 2012 stock option grant would have an exercise price of per share instead of per share.
Let's say that John now decides to exercise his stock options.