Kui optsioon ei realiseeru st optsiooni alusvara ei osteta või ei müüda , siis optsioonipreemiat kuludesse arvestada ei saa. Kuidas toimub maksustamine, kui kahju on saadud äriühingu pankrotistumise või likvideerimise tagajärjel?

Kokkuvõte analüütikute kommenaaridest: BofA notes FY06 guidance was maintained, but Q2 guidance was below consensus. Given the unchanged annual number, it implies the shortfall in Q2 rev compared to Street estimates will be shifted to 2H Furthermore, firm's sense is that the Street's optimism regarding Xbox shipments during the launch was the reason behind the difference.

On a PEG basis, the stock trades at 1. Maintains Buy. UBS believes that investors will remain frustrated n-t while it remains in its tight trading range, as it will take at least another qtr to get people to focus on the upcoming product cycles. However, the firm is modeling operating margins to rise bps in FY07, benefiting from the front end loading of product launch costs in FY Firm realizes everyone on the Street is aware Microsoft will have a favorable Dec launch of Xbox, and a strong new product year in CY06; however, consensus thinking is that it MSFT Share valik Tehingud still too early to own MSFT given the potential for a slowdown in sales pre-Vista and pre-Office Firm believes that MSFT is very compelling given: 1 solid Q1 results, 2 seemingly conservative and beatable guidance, 3 a rejuvenated share buyback program, and 4 negative market sentiment.