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Stock option valuation service
Upon execution of "Accounting Standard for Stock Option", accounting treatment that appropriates expenses as remuneration is required.
Our company is comprised of professionals who are well versed in accounting, taxation and financial engineering and we carry out a lot of stock option valuations.
We provide audit-corresponding services including explanation of evaluation logic to the auditing corporation.
Our company can compute calculation by all models according to the purpose of stock option valuation.
Evaluation models adopted by our company
- Black-Scholes Model (BS Model)
Although it is the most famous partial differential equation, it cannot be used to evaluate options with complicated conditions.
- Lattice Model
It evaluates option values by Binomial Model and so on.
Since it subdivides the whole exercise period for the calculation of option value, even options with complicated conditions can be evaluated.
- Simulation Model
Option value is calculated by using the Monte Carlo simulation.
Even stock options with complicated conditions can be evaluated depending on the settings of Simulation Model.
The flow of evaluation
- Selection and preparation of evaluation model
- Presumption of parameter
- Calculation of option value
Fee scale
| Report | Report | |||
|---|---|---|---|---|
| Amount | Period | Amount | Period | |
| Simple case | 99,000 yens〜 | 〜1 week | 300,000 yens〜 | 1〜2 weeks |
| Complicated case | To be quoted separately | 1〜2 weeks | To be quoted separately | 2〜4 weeks |
Cases we have handled
Advisory service of demand for injunction when MSCB is issued to foreign fund of Tokyo Stock Exchange 1st section listed company (Plaintiff side: Foreign fund)
Preparation of the outline for issuing stock acquisition rights (MS warrant) and calculation of option value of Tokyo Stock Exchange 2nd section listed company (Investor side: unlisted investment fund)
Preparation of allotment contract, outline and market price evaluation when common stock convertible preferred stock and stock acquisition rights of Jasdaq listed company are issued (Investor side: Tokyo Stock Exchange 1st section listed non-bank)
Evaluation at the time when stock acquisition rights (MS warrant) are issued to foreign-affiliated brokerage firm (issuer side)
Evaluation for interest-bearing issuance judgment at the time of issuing mezzanine finance (common stock convertible preferred stock and stock acquisition rights) of M&A issued by Jasdaq Hercules listed company (Issuer side)
Evaluation when stock option for employee is issued (Issuer side)
Evaluation when stock option for employee is issued (Issuer side)
For details of the contents and amount of evaluation, please click here to contact us.
Please view the following page for the procedures and models of evaluation.
Introduction of option valuation models
Regarding the Black-Scholes model, since our website contains calculating formula of the Black-Scholes model, please feel free to use it for rough calculation before coming to us for actual evaluation.
Moreover, please view the following site to learn more about stock option.
