英语翻译
The Company determines the fair value of the options at the date of grant using the Black-Scholes option pricing model.The fair values for options and other share-based compensation are recorded as expenses in the consolidated statement of operations over the relevant vesting or service periods,adjusted to reflect actual and expected levels of vesting.
The fair value of each option grant to purchase ArcelorMittal common shares is estimated on the date of the grant using the Black-Scholes option pricing model with the following weighted average assumptions (based on the year of the grant):