Cap Table
Real-time shareholder register, fully diluted in one click.
Grant options from a reserved pool, track vesting with a cliff and regular vesting, and record exercises as new or treasury shares in the share register – with share numbers and dates. Options count in the fully diluted cap table, and each holder sees their own grant in the investor portal.
An option is a right to buy shares later at a price agreed now. The holder is not in the share register until the option is exercised – only then are shares issued or transferred. In Nexus the option holder therefore becomes a shareholder at the first exercise, not at grant.
Nexus enters the shares with share numbers and a date in the same step as the exercise, settled with new shares or with the company's treasury shares. New shares are a capital increase under chapter 10 of the Norwegian Companies Act, so the company still has to handle the resolution, the subscription and the filing with the Register of Business Enterprises. Nexus stores the reference to the resolution.
The option agreement decides. In Nexus you record the leaving date and whether it is a good or bad leaver, and see how many options have vested. Forfeited options stop counting as granted, and a deadline for exercising vested options after leaving can be set.
No. Nexus tracks grants, vesting and exercises, but does not calculate tax or report to the Norwegian Tax Administration. The tax rules for employee options are in section 5-14 of the Norwegian Tax Act, and the special scheme for start-ups and growth companies has its own conditions – check them with your accountant or adviser.