Option Pool / ESOP

Methods and settings

Create a program and its capacity

Create a named pool/program and choose its award type. The product creates a managed award security and an available-pool holder, then opens a pool top-up action. Select the outstanding share class issued on exercise/settlement. Use top-up to establish capacity; do not enter the same award units again in ordinary Cap Table holdings.

Understand the pool identities

Granted lifetime = outstanding awards + exercised/settled + cancelled/forfeited. Reserved capacity = available/ungranted + outstanding awards + exercised/settled units already consumed. Vested and unvested divide outstanding awards. Forfeited units are separately identified as returned or removed. Reserved therefore does not mean only current unexercised options.

Choose what belongs in FD

Full reserved pool includes available capacity plus outstanding awards. Granted outstanding only excludes ungranted capacity. Vested/exercisable only includes the vested outstanding portion. Exercised units leave awards and become actual shares, so they are not included twice. Target pool% sizing requires full-pool inclusion; explicit-unit changes can be used with other supported bases.

Grant, vest, exercise or forfeit

Add individual or aggregate grants, set Ownership date for vesting, and use exercise/forfeiture actions. Pool actions occupy numbered positions in the shared equity transaction sequence. Closing values include all active actions, including ordinary funding rounds. The three summary blocks change with selected pool, grant or action context. Applying closing is explicit and applies the complete active sequence.

Read values within their boundaries

Options show intrinsic value, not fair value. RSU/other units use simplified equal-economic share value. No Black-Scholes, IFRS 2/ASC 718 expense, withholding or payroll integration is supplied. Pool balances/actions are shared across scenarios; valuation scenario changes linked value only. Pool, grant and action comments can record the assumptions.

Listed-company valuation dilution is separate

The Cap Table/ESOP conventions on this page remain unchanged. For strike-proceeds TSM, outstanding RSU dilution and dated settlement linked to valuation shares, use the listed schedule. It does not automatically add this ownership pool again. Its explicit SBC expense policy is separate from award fair-value accounting, and its forecast diluted average is not GAAP/IFRS diluted-EPS certification.