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依「發行人募集與發行有價證券處理準則」第六十條之九規定,本公司依前準 則第五十六條之一第一項規定發行員工認股權憑證累計給予單一認股權. (二)認股權人填具認股請求書於申請期間向本公司股務單位指定執行認股平台提出申 請,股款計算至元為止,不足1元,以1元計。 承銷商輔導發行公司發行國內附認股權公司債後,發行公司遇有以低於每股時價之轉換或認股價格再發行具有普通股轉換權或認股權之各種有價證券,發行公司應依下列第一款公式,計算其調整後認股價格,並依下列第二款公式計算其調整後認股比例,另函請證.
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甲公司採用二項式選擇權定價模式,考慮股價在20X3 年12 月31 日超過$65(認股權因而可執行)及未超過$65(認股權因而喪失)之可能性,其估計認股權在此市價條件下之公允價值為每單位認股權$21。 答:上市(櫃)公司發行員工認股權憑證,如擬以已發行股份作為履約方式者,因公司未來並無發行新股以支應員工行使員工認股權,並不影響公司發行股份數額之額度,自無需於公司章程中載明可認購股份數額。
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