{"id":3667,"date":"2014-06-26T13:58:23","date_gmt":"2014-06-26T12:58:23","guid":{"rendered":"https:\/\/delvy.es\/?p=3667"},"modified":"2017-12-04T13:04:56","modified_gmt":"2017-12-04T12:04:56","slug":"stock-options-phantom-shares-cat","status":"publish","type":"post","link":"https:\/\/delvy.es\/ca\/stock-options-phantom-shares-cat\/","title":{"rendered":"Stock options vs Phantom shares"},"content":{"rendered":"<p>En aquest post ens centrarem en explicar les difer\u00e8ncies entre els dos sistemes de retribuci\u00f3 variable\u00a0<strong>m\u00e9s utilitzats per retenir talent a les startups<\/strong>.<\/p>\n<p>Les Stock Options s\u00f3n un sistema de retribuci\u00f3 que es basa en el lliurament d&#8217;una opci\u00f3 de compra sobre accions o participacions d&#8217;una societat si es compleixen determinats objectius per part dels empleats. Per tant, es concedeix a l&#8217;empleat la possibilitat d&#8217;exercir el seu dret de compra i adquirir les accions o participacions de la societat en un moment determinat al preu fixat per les parts en el moment de concessi\u00f3 (que ser\u00e0 inferior al valor de les participacions en el moment d&#8217;executar l&#8217;opci\u00f3).<\/p>\n<p>Per contra, les Phantom Shares no atorguen la possibilitat d&#8217;adquirir participacions socials de la societat i convertir-se en soci de la mateixa, \u00fanicament ofereixen un dret econ\u00f2mic vinculat al valor de les participacions socials de l&#8217;empresa.<\/p>\n<p>Per aquest motiu, en aquest cas, es concedeix a l&#8217;empleat la possibilitat d&#8217;exercir els seus Phantom Shares en un moment determinat pr\u00e8viament pactat, i en exercir adquiriria la difer\u00e8ncia entre el valor de l&#8217;acci\u00f3 o participaci\u00f3 en el moment en qu\u00e8 es va atorgar i el valor que t\u00e9 en el moment d&#8217;exercitar l&#8217;opci\u00f3.<\/p>\n<p>Els elements comuns d&#8217;ambd\u00f3s sistemes s\u00f3n:<\/p>\n<p>&#8211;\u00a0<strong>Fidelitzaci\u00f3 de l&#8217;empleat<\/strong>. S&#8217;aconsegueix fidelitzar l&#8217;empleat i retenir-lo a l&#8217;empresa ja que tots aquests drets van vinculats a una dedicaci\u00f3 i perman\u00e8ncia a l&#8217;empresa.<\/p>\n<p>&#8211;<strong>Involucraci\u00f3 de l&#8217;empleat en l&#8217;evoluci\u00f3 de l&#8217;empresa<\/strong>. L&#8217;empleat est\u00e0 motivat perqu\u00e8 l&#8217;empresa funcioni i creixi ja que el valor del seu dret va vinculat a l&#8217;evoluci\u00f3 (revaloritzaci\u00f3) de la companyia.<\/p>\n<p>&#8211;\u00a0<strong>Estalvi en costos inicials.<\/strong>\u00a0Aquests sistemes de retribuci\u00f3 serveixen (entre d&#8217;altres coses) per intentar minimitzar els costos inicials (part fixa) i que part del salari sigui variable en funci\u00f3 de l&#8217;evoluci\u00f3 de la companyia.<\/p>\n<p>Per contra, les difer\u00e8ncies b\u00e0siques entre els dos sistemes s\u00f3n:<\/p>\n<p>&#8211; A les\u00a0<strong>Stock Options<\/strong>\u00a0l&#8217;empleat es convertiria en soci de la societat (amb els conseg\u00fcents drets i obligacions que aix\u00f2 comporta) i en el cas de les\u00a0<strong>Phantom Shares<\/strong>\u00a0l&#8217;empleat mai seria soci de la societat.<\/p>\n<p>&#8211; La<strong>\u00a0tributaci\u00f3<\/strong>\u00a0de les Stock Options \u00e9s molt menys atractiva, almenys a Espanya, que la de les Phantom Shares.<\/p>\n<p>&#8211; El\u00a0<strong>sistema d&#8217;execuci\u00f3<\/strong>\u00a0de les Stock Options implica un desemborsament econ\u00f2mic per part de l&#8217;empleat per poder comprar aquestes accions\/particions (encara que la valoraci\u00f3 sigui molt inferior a la de mercat). A les Phantom Shares no cal cap desemborsament.<\/p>\n<p>En funci\u00f3 de la redacci\u00f3 i enfocament del sistema de retribuci\u00f3 (stock options \/ phantom shares) les difer\u00e8ncies entre els dos m\u00e8todes poden ser molt m\u00e9s \u00e0mplies.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En aquest post ens centrarem en explicar les difer\u00e8ncies entre els dos sistemes de retribuci\u00f3 variable\u00a0m\u00e9s utilitzats per retenir talent a les startups. Les Stock Options s\u00f3n un sistema de retribuci\u00f3 que es basa en el lliurament d&#8217;una opci\u00f3 de compra sobre accions o participacions d&#8217;una societat si es compleixen determinats objectius per part dels [&hellip;]<\/p>\n","protected":false},"author":10553,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"initial","rop_publish_now_accounts":[],"rop_publish_now_history":[],"rop_publish_now_status":"pending","footnotes":""},"categories":[249],"tags":[],"class_list":["post-3667","post","type-post","status-publish","format-standard","hentry","category-blog-ca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.3.1 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Entenen Stock options vs Phantom shares | 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