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No, I’m talking about real compensation.
Is it just options specifically, or grants, or …?
Would the reported compensation be at the strike price, or the current valuation, or the difference?
Face value is unlikely to be the amount reported - I doubt the options are granted below the last reported market rate. Hence it’s probably relative to the amount of underlying stock the options represent.
You’d have to check the SEC-filings for more accuracy than that.
Not American, but I would assume the Black-Scholes model will be used for valuation.