CERTYNEX IFRS ACADEMY

Fontenay SA has granted share options to its employees, accounted for under IFRS 2. What does the assumed proceeds of exercise of these options comprise in the treasury stock method for diluted earnings?

The exercise price, with no other component, as for an option issued to a third party.

The exercise price and the remuneration expense already recognised at the reporting date, as it appears in the accounts for the year.

The exercise price and the fair value of the goods or services still to be received under the options.

The fair value of the options at the grant date, which replaces the exercise price.