The ranks, though, were still anxious for a payday. Some began to seek private buyers of their shares, complicating the company's internal valuation for employee stock options.

然而普通员工仍渴望兑现手中的股份。一些人开始私下里寻找买家，使公司对员工股票期权进行的内部评估更为复杂。

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They had argued that the settlement should be thrown out because Facebook hadn't been honest about its own internal valuation at the time.

WSJ: Facebook's Twins Push Other Suit

Industry insiders report that prudent institutions were running internal valuation models even when market prices were clearly observable: those that were not had to scramble to develop such models when markets seized up, causing delays in proper disclosure.

ECONOMIST: An accounting standard comes under the microscope

There was also no requirement for the auditor to give its opinion on whether the bank had fully corrected the material weakness in internal controls related to the valuation process until 2012 year-end.

FORBES: No Accounting For Auditor PwC At Levin's Whale Hearing