Document ID: chunk:federal_register_of_legislation:F2022C00493:reg:3
Version: federal_register_of_legislation:F2022C00493
Segment Type: reg
Provision Reference: reg 3
Character Range: 128598–132081

3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  (50,000 options × 80% × CU15 ×
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   3/3 years) – CU400,000                                 200,000                          600,000
Scenario 2
During year 1, 20 employees leave. The entity revises its estimate of total employee departures over the three-year period from 20 per cent (100 employees) to 15 per cent (75 employees). During year 2, a further 22 employees leave. The entity revises its estimate of total employee departures over the three-year period from 15 per cent to 12 per cent (60 employees). During year 3, a further 15 employees leave. Hence, a total of 57 employees forfeited their rights to the share options during the three-year period, and a total of 44,300 share options (443 employees × 100 options per employee) vested at the end of year 3.
Year                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Calculation                                            Remuneration expense for period  Cumulative remuneration expense
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          CU                               CU