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Relation is a synonym for
Fair Value Method
The Fair Value Method is an accounting approach that measures and reports assets and liabilities at their fair value or the price they would receive in a current market transaction.
Compensatory Stock Option Plan
A plan offered by a company to its employees as a form of compensation, which grants them the option to buy the company’s stock at a predetermined price.
Exercise Price
The price at which an option holder can buy (call option) or sell (put option) the underlying security or commodity.
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