摘要
股票期权是兼具身份性的财产权利,持有人可依其意思自主决定是否行权,夫妻他方不得干涉。然在行权时,基于对家务劳动价值的肯定以及尊重我国婚后所得共同制的精神,其行权后的收益作为既得财产,应综合考量期权取得时间、婚姻存续期间、行权时间以及夫妻财产制等因素,对该收益之归属予以合理认定。股票期权无论是持有人婚前取得抑或婚后取得,其行权时所得之收益,就婚姻关系存续期间对应的部分应作为共同财产予以合理分割。离婚时尚未行权之期权,其行权收益在性质上为期待财产,待符合行权条件且持有人决定行权时,应综合考量实际情况对既得收益之归属予以合理认定并分割。
Stock option is a kind of property right with identity. The holder may decide whether to exercise the right according to his or her own meaning,and the other party shall not interfere. However,once the exercise of the right,based on the recognition of the value of housework and respect for the spirit of China's joint income after marriage,the exercise proceeds as the vested property,we shall comprehensively consider the factors such as the time of option acquisition,the duration of marriage,the right to exercise time and the property system of husband and wife,etc.,and make a reasonable determination of the ownership of the proceeds. Stock option,whether the holder obtains before marriage or after marriage,the gains from the exercise of the stock option shall be reasonably separated as the common property during the period of the existence of the marital relationship. The option in the divorce is not exercised,and the exercise proceeds is expected property in nature. When the exercise conditions are satisfied and the holder decides to exercise the right,the actual situation shall be considered comprehensively and the ownership of the vested gains shall be reasonably identified and segmented.
出处
《华侨大学学报(哲学社会科学版)》
CSSCI
北大核心
2018年第4期98-106,152,共10页
Journal of Huaqiao University(Philosophy & Social Sciences)
基金
福建省社会科学规划基金一般项目“中国民法典立法之家庭法与财产法体系协调及制度整合研究”(FJ2016B066)
关键词
股票期权
个人财产
共同财产
法理证成
stock options
personal property
common property
legal Justification