In the footnote disclosure to the financial statements, what share price should be disclosed relative to options exercised during the period?
A. Share price at the beginning of the year
B. Weighted average share price at the date of exercise
C. Exercise price at grant date
In the footnote disclosure to the financial statements, the share price relative to options exercised during the period should be the weighted average share price at the date of exercise. Therefore, option B, the weighted average share price at the date of exercise, is the appropriate figure to disclose. This information provides transparency into the terms of the option agreements and helps stakeholders understand the impact of the exercises on the company's equity structure and the associated accounting charges.
