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Question on Example 2 – Options expected to be exercised, the first year the number of directors were 6 (10-4). On the second year one leaves so I assumed the number of directors would be 5. The example states 10-1. Do we assume the other directors were replaced and entitled to the same scheme? Thanks!
Based on an estimate of the number of directors who:
1. were there at the start of the scheme
2. and are expected to be there at the end of the scheme – this is an accounting estimate and changes every year.
Problem – every question is worded differently, so it’s very easy to be confused about what they mean.
I suspect in your example that the number of directors at the start of the scheme is 10. The 4 is an initial estimate of leavers which will get revised at the next year end.
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