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  • Book 19

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    Cece Castro
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    An employee was granted 10,000 share options on January 1, 2024 that vest once the share price reaches P200 by December 31, 2026. The options expire at the end of 2027. Compensation expense is recognized over 3 years from the grant date as the options vest. In 2026, the employee exercised the options when the price reached P200, paying P1.2 million for 10,000 shares and increasing ordinary share capital and share premium.

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    Book19

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    An employee was granted 10,000 share options on January 1, 2024 that vest once the share price reaches P200 by December 31, 2026. The options expire at the end of 2027. Compensation expense is recognized over 3 years from the grant date as the options vest. In 2026, the employee exercised the options when the price reached P200, paying P1.2 million for 10,000 shares and increasing ordinary share capital and share premium.

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    6 views1 page

    Book 19

    Uploaded by

    Cece Castro
    An employee was granted 10,000 share options on January 1, 2024 that vest once the share price reaches P200 by December 31, 2026. The options expire at the end of 2027. Compensation expense is recognized over 3 years from the grant date as the options vest. In 2026, the employee exercised the options when the price reached P200, paying P1.2 million for 10,000 shares and increasing ordinary share capital and share premium.

    Copyright:

    © All Rights Reserved
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    of 1

    3-19

    a. 2024
    Jan. 1 Granted 10,000 share options for the purchase of P100 par ordinary shares at P120 per
    share. The options vest once the market price of ordinary shares reached P200, up to
    December 31, 2026. Options expire at the end of 2027.

    Dec. 31 Compensation expense ###


    Share options outstanding ###
    (10,000 x 20) / 3 years

    2025 Compensation expense ###


    Share options outstanding ###
    (10,000 x 20) - 66,667

    2026 Cash (10,000 x 120) ###


    Share options outstanding ###
    Ordinary share capital (10,000 x ###
    Share premium - ordinary ###

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