Assertion: stock option's stock | /r/CapableOf | underlie the award
Facets:
value: on the date of grant
type: TEMPORAL
Source sentences:
text: In the case of a full-value equity award granted to an employee, the new accounting rules require a company to recognize a compensation cost based on the market value of the stock underlying the award on the date of grant, less the amount (if any) paid by the recipient of the award.
text: Thus, with respect to a full value liability award, compensation cost is based on the market value of the stock underlying the award on the date of grant, less the amount (if any) paid by the recipient of the award.