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1·The fair value option is associated with an entity's own credit risk.

公允价值选择权与实体自身的信用风险有关。

2·The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.

笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。

3·In the condition that ESO is recognized as equity, we can draw a conclusion that fair value is the best way for stock option measurement, and the grant date is the optimal measurement date.

在经理人股票期权被确认为权益的前提下，本文得出了公允价值法是股票期权的最佳计量方法，授予日是股票期权最佳计量日的结论。

4·A reliable measure of the fair value of the share option.

能对该认股权之公平价值提供可靠的量度准则。