价格

问题如下：

If XYZ SA also granted RSUs to employees in fiscal 2024, the decrease in XYZ SA’s share price volatility assumption would:

选项：

A.

increase the grant-date fair value of the RSUs.

B.

decrease the grant-date fair value of the RSUs.

C.

not affect the grant-date fair value of the RSUs.

解释：

C is correct. The grant-date fair value of an RSU is the share price, which may be adjusted for expected dividends. The volatility assumption is not relevant to the valuation of RSUs.