Chapter V applies the average price stock option and"certainty equivalent value"in executive stock option system.

第五章主要将平均价格期权和“确定性等值法”应用于经理股票期权；

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Executive Stock Option (ESO) incentive has cost because it is a demand on the part of executives for surplus value from the owner of the enterprises.

经理股票期权(eso)作为从企业所有者的剩余收益中拿出来让渡给经理人的部分剩余利润的索取权，它是有成本的。

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The value that a company assigned to an executive's stock and option awards for 2012 was the present value of what the company expected the awards to be worth to the executive over time.

WSJ: MasterCard CEO made $11.3M in 2012, up 35 percent