根据AccountingTools的定义，

 A grant date is the date on which a stock option or other equity-based award is granted to the recipient. The grant date is considered to be that date on which an employer and an employee agree upon the most essential terms and conditions associated with the award. If shareholder approval is needed, then the grant date is considered to be delayed until that approval has been obtained, unless shareholder approval is considered to be perfunctory. The same consideration applies when approval by the board of directors or a member of management is required.

因此，grant date即开始授予期权的日期，常译为“授予日”，作为期权计算的起始日。

【双语例句】

The fair value of the awards (determined by reference to the market price of Glencore’s ordinary shares at grant date) was $ 5.40 per award for an aggregate fair value of $ 18 million.

奖励的公平值（参考Glencore普通股于授予日的市价决定）为每份奖励5.40美元，公平值总额为1800万美元。