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If Previous Experience Indicates That a Material Number of Stock

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If previous experience indicates that a material number of stock options will be forfeited before they vest, the fair value estimate of the options on the grant date should be adjusted to reflect that expectation.


Definitions:

Close Relationships

Interpersonal relationships characterized by strong emotional bonds, intimacy, and enduring connections, such as those between family members, friends, or romantic partners.

Agreeableness

A personality trait characterized by warmth, friendliness, and a willingness to cooperate and get along with others.

Attachment Theory

A psychological model that describes the dynamics of long-term and short-term interpersonal relationships between humans, emphasizing the importance of early familial bonds on development and future relationships.

Internalizing Attachment

The process by which individuals incorporate the views of primary caregivers into their self-concept.

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