ストックオプション

[能書き垂れてんじゃねーぞ]

ストックオプション会計基準は会社は経済合理性に基づいて行動するので見返りなく新株予約権を発行するとは考えにくいとするが、現実には、会社は株主に対して無償で新株予約権割当を行っている。もちろん時価より安いであろう権利行使価格が設定されている。これは会社が新株予約権を無償で発行してもその後増資できるので、見返りが必要どころか、何の損失もない、むしろ経済合理性に適合することを意味している。かくしてストックオプションの報酬性も、費用計上も根底から覆されることとなる。

[Ｎame (required)]

ストックオプションの対象勤務期間は普通に経過すればサービスを追加で提供しなくても権利が確定するし、会社は仮に株式を有利発行したって、何も損しない。結局ストックオプション会計基準は現実に勝手に脚色を付け加えているだけ。こんなこと許されないと思うのは青臭い考えでしょうか。

[Name]

ストックオプション会計基準によると、オプションの付与を受けた従業員等は、各自均等に評価単価x個数の労働サービスを提供することになります。機械ではない個性ある人間に当てはまる理屈ではありません。

[Name]

上記の様な矛盾は、労働サービスの価値という計測不可能な項目を無理矢理報酬の額で評価したために生じたものです。労働サービスの価値などというものは相対的かつ主観的要素を含み、例えば芸術作品の価値と同様に画一的に数値化することにはなんの意味もないのです。

[Name]

労働基準法の賃金の通貨払いの原則は役員以外の一般従業員に適用される。もっとも従業員はストックオプションの評価単価など知らず、賃金とさえ考えていないので問題に発展することはない。「従業員等はストックオプション付与日の評価単価と労働サービスを等価交換する」なんと虚しい響きだろう。

[ゴールド]

もしも新株予約権を評価単価の金額で従業員に有償譲渡したとすれば、このときに費用は計上されません。一方、労働サービスを対価として譲渡した時には費用が計上されます。対価が金銭のときと、対価がサービスのときで取り扱いを変える合理性はあるのでしょうか。金銭のような対価の価値が保存される場合は価値の費消がなく、対価がサービスの場合は価値の費消があるから費用が発生すると考えているのでしょうか。しかし本来、等価交換としての経済実態と費用の発生は二律背反するものではないでしょうか。

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