乔布斯传 第615期:期权(3)

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His handpicked board in fact doted on him.

事实上，乔布斯亲手选定的董事们并没有亏待他。

So they decided¹ to give him another huge grant in August 2001, when the stock price was just under $18.

他们于2001年8月决定授予他另外一大笔期权，当时公司的股权略低于18美元。

The problem was that he worried about his image, especially after the Fortune article.

问题在于，乔布斯还担心个人形象问题，特别是在《财富》发表那篇文章之后。

He did not want to accept the new grant unless the board canceled his old options at the same time.

除非董事会同时取消旧的那笔期权，他不想接受这些新的期权。

But to do so would have adverse² accounting³ implications, because it would be effectively repricing the old options.

但这样做在财务上会有负面的影响，因为这实际上等于期权的重新定价。

That would require taking a charge against current earnings⁴.

这会要求冲减当期的赢利。

The only way to avoid this "variable accounting" problem

避免这个“可变会计”问题的唯一方法

was to cancel his old options at least six months after his new options were granted.

就是在新期权授予至少6个月后再取消旧的期权。

In addition, Jobs started haggling⁵ with the board over how quickly the new options would vest.

此外，乔布斯开始就新期权的授予速度问题与董事会讨价还价。

It was not until mid-December 2001 that Jobs finally agreed to take the new options and,

直至2001年12月中旬，乔布斯才接受了新的期权，

braving the optics, wait six months before his old ones were canceled.

而且又等待了6个月之后才取消了旧的期权。

But by then the stock price (adjusting for a split) had gone up $3, to about $21.

但那个时候，苹果股价（经过分股后的调整）已经上涨了3美元，达到了21美元。

If the strike price of the new options was set at that new level, each would have thus been $3 less valuable.

如果行权价定在这个新的水平，那么每一份期权的价值便会下降3美元。

So Apple's legal counsel, Nancy Heinen, looked over the recent stock prices

于是苹果的法律顾问南希·海宁在分析了近期的股价之后，

and helped to choose an October date, when the stock was $18.30.

帮着选定了10月份的某一天为基准，那一天的股价是18.30美元。

She also approved a set of minutes that purported⁶ to show that the board had approved the grant on that date.

她还签批了一系列的会议记录，刻意显示董事会是在这一天批准这个期权计划的。

The backdating was potentially worth $20 million to Jobs.

对乔布斯来说，这种日期倒签的做法可能价值2000万美元。

1 decided   

adj.决定了的，坚决的；明显的，明确的

参考例句：

• This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
• There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。

2 adverse   

adj.不利的；有害的；敌对的，不友好的

参考例句：

• He is adverse to going abroad.他反对出国。
• The improper use of medicine could lead to severe adverse reactions.用药不当会产生严重的不良反应。

3 accounting   

n.会计，会计学，借贷对照表

参考例句：

• A job fell vacant in the accounting department.财会部出现了一个空缺。
• There's an accounting error in this entry.这笔账目里有差错。

4 earnings   

n.工资收人；利润，利益，所得

参考例句：

• That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
• Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。

5 haggling   

v.讨价还价( haggle的现在分词 )

参考例句：

• I left him in the market haggling over the price of a shirt. 我扔下他自己在市场上就一件衬衫讨价还价。
• Some were haggling loudly with traders as they hawked their wares. 有些人正在大声同兜售货物的商贩讲价钱。 来自辞典例句

6 purported   

adj.传说的，谣传的v.声称是…，（装得）像是…的样子( purport的过去式和过去分词 )

参考例句：

• the scene of the purported crime 传闻中的罪案发生地点
• The film purported to represent the lives of ordinary people. 这部影片声称旨在表现普通人的生活。 来自《简明英汉词典》