NO.PZ2023040501000060
问题如下：
Since 2010, annual executive compensation has included stock options on the company’s stock. On 1 September 2013, the company introduced a restricted stock grant program for all non-executive employees who had worked for the company for three years or more.
The fair value of the company’s stock on the grant date was $4.2 million.
The employee has to remain with the company for another three years for the shares to vest.
The 2014 stock-based compensation expense from the stock grant program ($ millions) will be closest to:
选项：
A.$4.2.
$0.7.
$1.4.
解释：
The compensation expense for restricted stock grants is the fair market value of the shares on the grant date, and this amount is allocated over the service period: $4.2 million/3 = $1.4 million
这句应该是说fair value of the company's stock option on the grant date was $4.2 million.
