alleryStart learning →Repricing lifts fair value of 1,000 options from Rs 8 to Rs 11. Incremental fair value is
ARs 8,000
BRs 3,000
CRs 11,000
DRs 19,000
Answer & Solution
Correct answer: B. Rs 3,000
The incremental value is (11 minus 8) x 1,000 = Rs 3,000, recognised over the remaining vesting period.
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