ESOP Chapter query

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question 3 of Sm, compensation exp of 1st year why to multiply by 1/2
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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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