[Anna]

I am quite sure you will get the majority of marks, even without adding up

[Anna]

@gavin23 said:
I took them to be SAR’s but could have read it wrong.

🙁 would be sad for me if I overlooked it. But good for you 🙂

[Anna]

@gavin23 said:
I done the calc’s for the three years changing the no of employees and FV of options and noted that the treatment of averaging the cost was incorrect as the expense should have been recognised at best estimate each year end.

The rest – I did the same as you

[Anna]

As I understand it – the price of the options in an equity-settled payment should be as that of the grant date, without revaluation.

[Anna]

I guess it was 25 share options, with the price at the grant date 18, and initial number of employee entitled – 5000

[Author]

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