英语翻译
TheCompanydeterminesthefairvalueoftheoptionsatthedateofgrantusingtheBlack-Scholesoptionpricingmodel.Thefairvaluesforoptionsandothershare-basedcompensationarerecordedasexpensesintheconsolidatedstatementofoperationsovertherelevantvestingorserviceperiods,adjustedtoreflectactualandexpectedlevelsofvesting.
ThefairvalueofeachoptiongranttopurchaseArcelorMittalcommonsharesisestimatedonthedateofthegrantusingtheBlack-Scholesoptionpricingmodelwiththefollowingweightedaverageassumptions(basedontheyearofthegrant):