# Option pool

> Option pool — Shares the board reserves under a stockholder-approved equity plan for future grants of options and other awards. Granted options and the unissued remainder both count in fully diluted shares.

Source: https://lopifi.com/glossary/option-pool
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is option pool?** In accounting, option pool means shares the board reserves under a stockholder-approved equity plan for future grants of options and other awards. Granted options and the unissued remainder both count in fully diluted shares.

## Words this system refuses for it

- options outstanding (only the granted part)
- treasury stock

- **Category:** Equity & financing
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** fully-diluted, equity