这是哪个知识点

问题如下：

Jun Nakatami is interviewing for a position with a firm focused on a variety of private business valuation areas. Jun is trying to assess which practice area conducts valuations of share-based payments to its employees. Which practice area is most likely the one in which share-based payments are valued?

选项：

A.

Transaction

B.

Compliance

C.

Litigation

解释：

Share-based payments to employees reflect a transaction involving issuance of securities to its employees. Issuers of such securities need to know the value at which to reflect these transactions.