{"id":210,"date":"2025-12-29T11:35:45","date_gmt":"2025-12-29T02:35:45","guid":{"rendered":"http:\/\/pdm-fas.com\/?page_id=210"},"modified":"2026-03-12T20:33:59","modified_gmt":"2026-03-12T11:33:59","slug":"%e3%82%b9%e3%83%88%e3%83%83%e3%82%af%e3%82%aa%e3%83%97%e3%82%b7%e3%83%a7%e3%83%b3%e5%85%ac%e6%ad%a3%e4%be%a1%e5%80%a4%e8%a9%95%e4%be%a1","status":"publish","type":"page","link":"https:\/\/pdm-fas.com\/?page_id=210","title":{"rendered":"\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1"},"content":{"rendered":"\n<h2 class=\"heading08\"><span>Stock Option Fair Value Valuation<\/span>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1<\/h2>\n<style>\n.heading08 {\n\tfont-size: 26px;\n}\n\n.heading08 span {\n\tdisplay: flex;\n\talign-items: center;\n\tcolor: #498ee0;\n\tfont-size: 18px;\n\ttext-transform: uppercase;\n\tmargin-bottom: 12px; \/* \u2190\u3053\u3053\u3067\u884c\u9593\u8abf\u6574 *\/\n\tfont-family: \"Montserrat\", sans-serif;\n\tfont-weight: 500;\n\tletter-spacing: 0.1em;\n}\n\n.heading08 span::before {\n\tcontent: '';\n\tdisplay: inline-block;\n\tmargin-right: 20px;\n\twidth: 40px;\n\theight: 1px;\n\tbackground-color: #498ee0;\n}\n<\/style>\n\n\n\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fa1\u5024\u3092\u3001\u5408\u7406\u7684\u306b\u3001\u8aac\u660e\u53ef\u80fd\u306b\u3002<br>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff08SO\uff09\u306e\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3084\u958b\u793a\u5bfe\u5fdc\u3001M&amp;A\u30fbIPO\u6e96\u5099\u306b\u304a\u3044\u3066\u6b20\u304b\u305b\u306a\u3044\u91cd\u8981\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u305d\u306e\u8a2d\u8a08\u5185\u5bb9\u3084\u884c\u4f7f\u6761\u4ef6\u3001\u4f01\u696d\u306e\u6210\u9577\u6027\u30fb\u30ea\u30b9\u30af\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002<br>\u5f53\u793e\u3067\u306f\u3001\u4f01\u696d\u306e\u5b9f\u614b\u3084\u5236\u5ea6\u5185\u5bb9\u3092\u4e01\u5be7\u306b\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001<strong>\u4f1a\u8a08\u57fa\u6e96\u3084\u5b9f\u52d9\u306b\u5373\u3057\u305f\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u4fa1\u30fb\u4f01\u696d\u4fa1\u5024\u7b97\u5b9a\u3092\u524d\u63d0\u306b\u3001\u4ed8\u4e0e\u6761\u4ef6\u3001\u884c\u4f7f\u671f\u9593\u3001\u30d9\u30b9\u30c6\u30a3\u30f3\u30b0\u6761\u4ef6\u3001\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\u7b49\u3092\u8003\u616e\u3057\u3001<br>\u5408\u7406\u6027\u3068\u518d\u73fe\u6027\u3092\u5099\u3048\u305f\u8a55\u4fa1\u7d50\u679c\u3092\u63d0\u793a\u3002<br>\u7b2c\u4e09\u8005\u3078\u306e\u8aac\u660e\u3084\u76e3\u67fb\u5bfe\u5fdc\u306b\u3082\u8010\u3048\u3046\u308b\u8a55\u4fa1\u8cc7\u6599\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306e\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u306f\u3001<br>\u5358\u306a\u308b\u6570\u5024\u7b97\u5b9a\u306b\u7559\u307e\u3089\u305a\u3001<strong>\u5c06\u6765\u306e\u8cc7\u672c\u653f\u7b56\u3084M&amp;A\u30fbIPO\u3092\u898b\u636e\u3048\u305f\u5b9f\u52d9\u7684\u306a\u793a\u5506<\/strong>\u3092\u91cd\u8996\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"ttl_balloon5\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u306e\u6d41\u308c<\/h2>\n\n<style>\n.ttl_balloon5 {\n  font-weight: bold;\n  border-bottom: 3px solid #4c9ac0;\n  padding: 0.3em;\n  margin-bottom: 10px;\n  position: relative;\n}\n.ttl_balloon5::before {\n  content: '';\n  background-color: #fff;\n  width: 20px;\n  height: 3px;\n  position: absolute;\n  left: 30px;\n  bottom: -3px;\n}\n.ttl_balloon5::after {\n  content: '';\n  background-color: #4c9ac0;\n  width: 20px;\n  height: 3px;\n  transform: rotate(50deg);\n  position: absolute;\n  left: 25px;\n  bottom: -10px;\n}\n<\/style>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"step-wrap\">\n  <div class=\"step-box\">\n    <div class=\"step-num\">STEP 1<\/div>\n    <div class=\"step-title\">\u8a55\u4fa1\u76ee\u7684\u30fb\u524d\u63d0\u6761\u4ef6\u6574\u7406<\/div>\n    <div class=\"step-text\">\n      \u4ed8\u4e0e\u76ee\u7684\u30fb\u4f1a\u8a08\u57fa\u6e96\u30fb\u7a0e\u52d9\u8981\u4ef6\u3092\u6574\u7406\u3057\u3001\u8a55\u4fa1\u524d\u63d0\u6761\u4ef6\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002\n    <\/div>\n  <\/div>\n\n  <div class=\"step-box\">\n    <div class=\"step-num\">STEP 2<\/div>\n    <div class=\"step-title\">\u8cc7\u6599\u53ce\u96c6\u30fb\u4f01\u696d\u5206\u6790<\/div>\n    <div class=\"step-text\">\n      \u4e8b\u696d\u8a08\u753b\u30fb\u8ca1\u52d9\u60c5\u5831\u30fb\u8cc7\u672c\u653f\u7b56\u3092\u3082\u3068\u306b\u4f01\u696d\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002\n    <\/div>\n  <\/div>\n\n  <div class=\"step-box\">\n    <div class=\"step-num\">STEP 3<\/div>\n    <div class=\"step-title\">\u8a55\u4fa1\u30e2\u30c7\u30eb\u9078\u5b9a<\/div>\n    <div class=\"step-text\">\n      \u30d6\u30e9\u30c3\u30af\u30fb\u30b7\u30e7\u30fc\u30eb\u30ba\u30e2\u30c7\u30eb\u7b49\u3001\u9069\u5207\u306a\u8a55\u4fa1\u30e2\u30c7\u30eb\u3092\u9078\u5b9a\u3057\u307e\u3059\u3002\n    <\/div>\n  <\/div>\n\n  <div class=\"step-box\">\n    <div class=\"step-num\">STEP 4<\/div>\n    <div class=\"step-title\">\u516c\u6b63\u4fa1\u5024\u7b97\u5b9a<\/div>\n    <div class=\"step-text\">\n      \u5404\u7a2e\u524d\u63d0\u3092\u53cd\u6620\u3057\u3001\u516c\u6b63\u4fa1\u5024\u306e\u7b97\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002\n    <\/div>\n  <\/div>\n\n  <div class=\"step-box\">\n    <div class=\"step-num\">STEP 5<\/div>\n    <div class=\"step-title\">\u8a55\u4fa1\u5831\u544a\u66f8\u4f5c\u6210\u30fb\u8aac\u660e<\/div>\n    <div class=\"step-text\">\n      \u7b97\u5b9a\u6839\u62e0\u3092\u6574\u7406\u3057\u3001\u5831\u544a\u66f8\u306b\u307e\u3068\u3081\u5206\u304b\u308a\u3084\u3059\u304f\u3054\u8aac\u660e\u3057\u307e\u3059\u3002\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"background-image: linear-gradient(transparent 60%, rgba(255, 105, 0, 0.5) 60%)\" class=\"sme-highlighter\">\u3053\u3093\u306a\u4f01\u696d\u306b\u9078\u3070\u308c\u3066\u3044\u307e\u3059<\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u4ed8\u4e0e\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/li>\n\n\n\n<li>\u6c7a\u7b97\u30fb\u76e3\u67fb\u5bfe\u5fdc<\/li>\n\n\n\n<li>M&amp;A\u30fbIPO\u6e96\u5099\u306b\u304a\u3051\u308b\u8a55\u4fa1\u8cc7\u6599\u4f5c\u6210<\/li>\n\n\n\n<li>\u6295\u8cc7\u5bb6\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u306e\u8aac\u660e<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"Stock Option Fair Value Valuation\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1 \u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fa1\u5024\u3092\u3001\u5408\u7406\u7684\u306b\u3001\u8aac\u660e\u53ef\u80fd\u306b\u3002\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff08SO\uff09\u306e\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3084\u958b\u793a\u5bfe\u5fdc\u3001M&am [&hellip;]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-210","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/pdm-fas.com\/index.php?rest_route=\/wp\/v2\/pages\/210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pdm-fas.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/pdm-fas.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/pdm-fas.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pdm-fas.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=210"}],"version-history":[{"count":9,"href":"https:\/\/pdm-fas.com\/index.php?rest_route=\/wp\/v2\/pages\/210\/revisions"}],"predecessor-version":[{"id":608,"href":"https:\/\/pdm-fas.com\/index.php?rest_route=\/wp\/v2\/pages\/210\/revisions\/608"}],"wp:attachment":[{"href":"https:\/\/pdm-fas.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}