Share Capital with Vesting and performance option attached to them

Share Capital with Vesting and performance...

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Dear All

my company have issued shares to employees with performance option and vesting period attached to them .

the shares have been issued and are recorded in Companies house and these employees have been issued with share certificate .

Questions:

1. When there is option attached to shares should the shares be issued or wait till when they would be entitled to by meeting the condition ?

2. These shares have not been paid for ? how do I show them in Balance Sheet ? Would total of shares issued including these unpaid shares need to be shown as called up shares ? if yes then for amount unpaid i would create debtors ? 

Best Regards

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