Question: If you have further questions, kindly ask. This is about share options On January 1, 2019, Symphony grants its president the right to choose either

If you have further questions, kindly ask. This is about share options

On January 1, 2019, Symphony grants its president the right to choose either 10,000 ordinary shares

or to receive cash payment equal to 8,000 shares. These are to vest after rendition of three years of

service. Par value of the company's share of stock is P40. The president exercised his rights on

September 30, 2022. The fair value information follow:

FMV

Compound instrument, 1/1/2019 P50

Shares 1/1/2019 52

Shares 12/31/2019 65

Shares 12/31/2020 74

Shares 12/31/2021 85

Required:

73. What is the total salaries expense to reported in relation to the compensation plan in 2019?

74. How much from the salaries expense in 2020 in relation to the compensation plan is attributed to

the liability component?

75. How much from the salaries expense in 2021 in relation to the compensation plan is attribute to

the equity component?

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