On Amla, Giloy & Tulsi Ltd grants options to each of its employees at when the market price is The vesting date is st March, and the exercise date is st March, At the end of the year the company founds that employees had left and estimated the expected annual forfietures rate at Fair value of a share issued under ESOP was At the end of year the company found that employees had left and reestimated the expected annual forfietures at Fair value of share issued under ESOP was At the end of year the company found that employees had left. Fair value of share issued under ESOP was Only employees exercised their options on st March, The face value of equity share is per share. As per Ind AS  . calculate the expenses to be recognised in Year Year and Year by Fair Value Method and calculate the Value of options forfeited.