I'm a bit confused by this question. The wording is a bit technical, and I'm not sure I fully understand the concept they're asking about. I'll have to review my notes on the CCM tool before attempting to answer this.
This looks like a straightforward share-based payment question. I'll need to calculate the total expense to be recognized in the year based on the fair value of the options and the expected number of employees who will vest.
Meaghan
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