Expensing share options

Expensing share options

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Can someone confirm whether share option expense should be shown above or below EBITDA in the P&L? Thanks.

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By TerryD
10th Oct 2014 15:22

Exactly what type of expense do you mean?

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By ajs245
10th Oct 2014 15:33

Expensing the fair value of share options granted to employees

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By TerryD
10th Oct 2014 16:13

Inasmuch as the options are part of a remuneration package (and, presumably, you can't measure the value of the employee services involved so have to resort to valuing the options granted), then the P & L charge is within staff costs and is thus above the line.

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