A company issues share options in order to pay for the purchase of inventory. The share options were issued on 1 June 2015. The inventory was eventually sold on 31 December 2017. The value of the inventory on 1 June 2015 was €6 million and this value was unchanged up to the date of sale. The sale proceeds were €8 million. The shares issued have a market value of €6.3-million.

Requirement How will this transaction be dealt with in the financial statements?