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The compensation associated with restricted stock units ( RSUs ) under a stock award plan is the number of shares represented by the RSUs multiplied

The compensation associated with restricted stock units (RSUs) under a stock award plan is the number of shares represented by the RSUs multiplied by the:
market price of a share of similar fixed income securities.
market price of an unrestricted share of the same stock.
book value of an unrestricted share of the same stock.
book value of a share of similar stock.

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