One element in the acceptance of the plan was that the company was selling essentially for the book value of its assets at that time the program was introduced; therefore, an upward movement in its stock price was relatively likely.

请问这句话可以得出“the company was selling essentially for the book value of its assets"是the plan/the program的一部分吗？英文这段话出自一个股权激励计划的介绍，如果从股权激励计划角度理解是指在授予股权激励对象股票时是按公司资产账面净资产价值出售。