英和和英

名詞

phantom share (複数形 phantom shares)

1. (finance) A share of phantom stock.
   • 2004, F. Peter Boer, Technology Valuation Solutions, John Wiley & Sons, →ISBN, page 93:

     If the founder is considered to hold phantom shares as a result of the Stage 0 success, the value of these shares is in principle the value of the project divided by the number of shares issued.

   • 2016, Peter Leach, Family Enterprises: The Essentials‎^[1], Profile Books, →ISBN:

     A phantom share option scheme is a bonus plan that feels like a share scheme. The executive is granted an option to buy phantom shares at the current value, and can exercise the option during a set period of time specified in the scheme rules.