Case scenario for share or cash based remuneration and deferred tax.

A company with year end 30.09.17 granted (on 01.10.17) all managers either 6500 company’s shares or cash equivalent equal to each of 6000 shares. The right is conditional managers remaining till 30.09.2019. The company is choosing how to settle the scheme, but always preferred cash schemes.If the shares are issued, they must be held for two years for 30.09.19 before being sold. The company’s share price was 8.50 on 01.10.17 and 9.00 on 30.09.18. Date of authorization of financial statement 20.10.18 – 9.25. The fair value of the share alternative was 8.10 , 8.60 and 8.85 at the same dates respectively. On 01.10.17 there were 30 managers and no were expected to leave. However, 2 left in September 2018 and on 30.09.2018 one more was expected to leave next months. The new finance director is aware that because of tax relief will be granted on exercise ( based on entity’s share price at the date of exercise) there might be deferred tax implications.
What are the accounting treatment for the scheme in the financial statements for year ended 30.092018, considering deferred tax and impact of the events after reporting period? Tax rate 30%.