A company grants 100 share option to each of its 500 employees January 1, 2014. The options can be exercised in shares December 31, 2015. The market value of one option at grant date is SEK 100. Consequently the total value of the options is SEK 5.000.000 (5mn). The employees must stay in the company for two years to be able to exercise the options. Of the employees, 4 percent are estimated to leave the company within two years. Which of the following calculations of the estimated earnings effect for 2014 and 2015 are in line with IFRS2? 

a) 2014: SEK -4,8mn, 2015: SEK 0 

b) 2014: SEK 0mn, 2015: SEK -4,8mn 

c) 2014: SEK -2,5mn, 2015: -2,5mn 

d) 2014: SEK -2,4mn, 2015: -2,4mn

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