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台南會計師公司登記:已離職員工無承購保留股之適用

一、員工保留股之承購權,基於員工之身份而取得,已離職之員工自不得承購員工保留股。二、新股認購權係基於股東資格而發生,與基於員工身份而取得之員工認購權有別,凡具有「股東」身份者,自應按照原有股份比例分認。(經濟部69年5月26日商16796號)

 

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