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His handpicked board in fact doted on him.
事实上，乔布斯亲手选定的董事们并没有亏待他。
So they decided to give him another huge grant in August 2001, when the stock price was just under $18.
他们于2001年8月决定授予他另外一大笔期权，当时公司的股权略低于18美元。
The problem was that he worried about his image, especially after the Fortune article.
问题在于，乔布斯还担心个人形象问题，特别是在《财富》发表那篇文章之后。
He did not want to accept the new grant unless the board canceled his old options at the same time.
除非董事会同时取消旧的那笔期权，他不想接受这些新的期权。
But to do so would have adverse accounting implications, because it would be effectively repricing the old options.
但这样做在财务上会有负面的影响，因为这实际上等于期权的重新定价。
That would require taking a charge against current earnings.
这会要求冲减当期的赢利。
The only way to avoid this "variable accounting" problem
避免这个“可变会计”问题的唯一方法
was to cancel his old options at least six months after his new options were granted.
就是在新期权授予至少6个月后再取消旧的期权。
In addition, Jobs started haggling with the board over how quickly the new options would vest.
此外，乔布斯开始就新期权的授予速度问题与董事会讨价还价。
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，乔布斯才接受了新的期权，
braving the optics, wait six months before his old ones were canceled.
而且又等待了6个月之后才取消了旧的期权。
But by then the stock price (adjusting for a split) had gone up $3, to about $21.
但那个时候，苹果股价（经过分股后的调整）已经上涨了3美元，达到了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.
如果行权价定在这个新的水平，那么每一份期权的价值便会下降3美元。
So Apple's legal counsel, Nancy Heinen, looked over the recent stock prices
于是苹果的法律顾问南希·海宁在分析了近期的股价之后，
and helped to choose an October date, when the stock was $18.30.
帮着选定了10月份的某一天为基准，那一天的股价是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.
她还签批了一系列的会议记录，刻意显示董事会是在这一天批准这个期权计划的。
The backdating was potentially worth $20 million to Jobs.
对乔布斯来说，这种日期倒签的做法可能价值2000万美元。
