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Option Pricing Model Inputs: What's Essential for Disclosure?
Which one of the following are inputs to the option-pricing model is required to be disclosed? Expected dividends Earnings per share Share price at grant date

In the context of option pricing models used for share-based compensation, the input that is required to be disclosed is the share price at grant date. This information is pertinent because it's an essential component in valuing stock options under various option-pricing models, such as the Black-Scholes model. The expected dividend yield and earnings per share are not typically considered direct inputs to the option-pricing model and therefore might not necessarily be disclosed in the context of option valuation for financial reporting purposes. Therefore, the share price at grant date is the relevant item to be disclosed in this case.