Examlex
Which of the following statements related to employee stock options (ESO) are generally correct?
I. ESO vesting encourages long-term employment.
II. Most ESOs are issued at the money.
III. ESOs cannot be resold.
IV. ESOs that are in the money are frequently repriced.
Assets and Liabilities
The resources owned by a company or individual that have value (assets) and the obligations owed to others (liabilities).
Common Shares
Units of ownership in a corporation, giving holders a proportion of the voting rights and potential dividends.
Functional Currency
The currency that most influences sales prices, labor, and material costs, and is often the currency in which most of the business transactions are denominated.
Translation Rate
The exchange rate used to convert the financial statements of a foreign subsidiary to the reporting currency of the parent company.
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