ESOP Chapter query

question 3 of Sm, compensation exp of 1st year why to multiply by 1/2
Replies (2)
in the first year condition for vested the option is not fulfilled,it is assume that it will be fulfilled in next year..so provision is required to be made for 2 years(0.5)..

In Que-3 it is no where done 1/2. pls check. it is fully provided in the same year as there is only 1 year vestind period. 

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