你肯定认为弄清楚这种事再简单不过，尤其是对于彭博社（Bloomberg News）的金融奇才们来说。

    2011年8月，史蒂夫•乔布斯去世前两个月，苹果公司（Apple）董事会授予新任CEO蒂姆•库克100万股受限股权（RSU），作为对其留在苹果的奖励。按照计划，其中一半股权在5年内授予，另外一半则在10年内授予。当时，这笔股权的票面价值为3.76亿美元。但在2011年的时候，这笔股权对于库克没有任何价值。

    然而，彭博社、科技博客TechCrunch、科技网站Business Insider等却罔顾事实，利用苹果在上周四向美国证监会（SEC）提交的初步代理文件进行杜撰，称库克在2011年薪酬为3.78亿美元（3.76亿股票 + 工资900，017美元及其他费用），而在2012年仅有417万美元，薪酬减少了99%。

    事实上，虽然有各种说法称库克是2011年薪酬最高的CEO，但不论是去年价值3.76亿美元，还是2012年价值5.13亿美元（按上周三收盘价计算）时，这100万股受限股权都没有到库克手中。

    此外， 今年持有未授予受限股权的其他苹果员工均接受了股份分红，但库克却提出，自己获得的受限股权不计入分红计划，放弃了多赚7,500万美元的机会。

    需要说明的是，2012年，库克获得涨薪，基本薪资达到140万美元。代理声明中写道：“虽然经过此次涨薪，但库克先生的年现金薪酬，仍显著低于同行公司CEO的平均现金薪酬水平。”

    译者：刘进龙/汪皓

    You'd think this would be pretty easy to sort out, especially for the financial brainiacs at Bloomberg News.

    In August 2011, two months before Steve Jobs died, Apple's (AAPL) board of directors granted newly appointed CEO Tim Cook one million restricted share units (RSUs) as an incentive to stick around. Half of those shares were scheduled to vest in 5 years, the other in 10 years. At the time, they were worth $376 million on paper. But in 2011, for Cook, they were worthless.

    But that didn't stop Bloomberg -- or TechCrunch, Business Insider and others -- from using Apple's filing of a preliminary proxy statement with the SEC Thursday as a peg for a story that says Cook made $378 million in 2011 ($376 plus a $900,017 salary and other incidentals) and only $4.17 million in 2012 -- a "pay" drop of 99%.

    The fact is -- despite countless stories that described Cook has the highest-paid CEO of 2011 -- Cook didn't have those 1 million shares last year when they were worth $376 million, nor did he have them in 2012, when they were worth, as of Wednesday's close, $513 million.

    Moreover, although other Apple employees with unvested RSUs collected dividends on their shares this year, Cook asked that his RSUs not be included in the dividend program, passing up on a chance to take home another $75 million.

    For the record, Cook received a raise in 2012 that brought his base salary to $1.4 million.

    "Despite this increase," the proxy statement notes, "the target annual cash compensation for Mr. Cook remains significantly below the median annual cash compensation level for CEOs at peer companies."