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Problem 1: On January 1,2020, Corp issued 200 share options to each of its 10 executive officers. The options vest at the end of a 6-year period. On the date of grant, each share option had a fair value of P 15. Corp expects that all 2,000 options will vest. After the 6 year period, all executives are still in the employ of Corp and 5 executives exercised their option and purchased the shares for P 20 each. The par value of each share is P 15. How much is credited to the share premium account if 5 of the executives exercised their share options?
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