青云英语翻译

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股票期权和SARS满足授予日的公允市场价值的要求可能有资格获得的基于绩效的薪酬例外,即使他们是受时间为基础的,而不是基于性能的归属标准。选项​​,但是,这是“在”钱“上的授予日期(即行使价低于标的股票的市场价值),即使是少量的,将不符合异常除非该奖项的归属或行使的条件是对一个或多个性能与IRC的第162(m)和法规的要求,按照既定的目标的实现。鉴于此国税局规定的苛刻方法在期权和SARS,它可能是不足为奇的法规就如何确定授予日的股票的公平市场价值没有指导。条例还没有确定日期授出购股权或特区的IRC第162(米)的目的提供的指导。国税局已经排除,但是,授出日期实际授出日期授予即使是受随后的
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