However, I believe this goes against the wishes of corporate Canada because I am told that there are only two tested ways of evaluating stock options; the principal one being the Black-Scholes method inasmuch as so many of these options are underwater and, as Senator Taylor indicated earlier, because it is not a cash item and because of varying circumstances.
Toutefois, je ne crois pas que le milieu des affaires au Canada soit d'accord, parce qu'on me dit qu'il n'y a que deux façons d'évaluer les options d'achat d'actions, la principale étant la méthode Black-Scholes.