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His handpicked board in fact doted on him.
事實上，喬布斯親手選定的董事們并沒有虧待他。
So they decided to give him another huge grant in August 2001, when the stock price was just under $18.
他們于2001年8月決定授予他另外一大筆期權，當時公司的股權略低于18美元。
The problem was that he worried about his image, especially after the Fortune article.
問題在于，喬布斯還擔心個人形象問題，特別是在《財富》發表那篇文章之后。
He did not want to accept the new grant unless the board canceled his old options at the same time.
除非董事會同時取消舊的那筆期權，他不想接受這些新的期權。
But to do so would have adverse accounting implications, because it would be effectively repricing the old options.
但這樣做在財務上會有負面的影響，因為這實際上等于期權的重新定價。
That would require taking a charge against current earnings.
這會要求沖減當期的贏利。
The only way to avoid this "variable accounting" problem
避免這個“可變會計”問題的唯一方法
was to cancel his old options at least six months after his new options were granted.
就是在新期權授予至少6個月后再取消舊的期權。
In addition, Jobs started haggling with the board over how quickly the new options would vest.
此外，喬布斯開始就新期權的授予速度問題與董事會討價還價。
It was not until mid-December 2001 that Jobs finally agreed to take the new options and,
直至2001年12月中旬，喬布斯才接受了新的期權，
braving the optics, wait six months before his old ones were canceled.
而且又等待了6個月之后才取消了舊的期權。
But by then the stock price (adjusting for a split) had gone up $3, to about $21.
但那個時候，蘋果股價（經過分股后的調整）已經上漲了3美元，達到了21美元。
If the strike price of the new options was set at that new level, each would have thus been $3 less valuable.
如果行權價定在這個新的水平，那么每一份期權的價值便會下降3美元。
So Apple's legal counsel, Nancy Heinen, looked over the recent stock prices
于是蘋果的法律顧問南希·海寧在分析了近期的股價之后，
and helped to choose an October date, when the stock was $18.30.
幫著選定了10月份的某一天為基準，那一天的股價是18.30美元。
She also approved a set of minutes that purported to show that the board had approved the grant on that date.
她還簽批了一系列的會議記錄，刻意顯示董事會是在這一天批準這個期權計劃的。
The backdating was potentially worth $20 million to Jobs.
對喬布斯來說，這種日期倒簽的做法可能價值2000萬美元。
