... 50,000 options × 85% × CU15× years 21 2,500 21 2,500 2 (50,000 options × 88% × CU15× years) – CU2 12, 500 22 7,500 440,0003 (44,300 options × CU15) – CU440,000 22 4,500 664,500(a) In this example, ... years 20 0,000 20 0,000 2 (50,000 options × 80% × CU15 × years) – CU200,000 20 0,000 400,0003 (50,000 options × 80% × CU15 × years) – CU400,000 20 0,000 600,000Scenario 2 During year 1, 20 employees ... in 20 08).The following Interpretations refer to IFRS 2: •SIC- 12 Consolidation—Special Purpose Entities (as amended in 20 04)•IFRIC 8 Scope of IFRS 2 (issued January 20 06)•IFRIC 11 IFRS 2 Group...