链接里全有，按照vest时候价值，以后涨了不管How Gains are Computed Without Selling Restriction Gains from ESOP = Open market price of share on date of exercise less price paid for the shares (exercise price) Gains from ESOW plan (with vesting imposed) = Open market price of share on date of vesting less price paid for the shares Gains from ESOW (with no vesting imposed) = Open market price of share on date of grant less price paid for the shares