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Adultina (Pty) Ltd.s reporting date is 30 November. On the 1st of December 2015, Adultina (Pty) Ltd granted one hundred (100) share option for each

Adultina (Pty) Ltd.s reporting date is 30 November. On the 1st of December 2015, Adultina (Pty) Ltd granted one hundred (100) share option for each of the 500 employees it had. The grant was premised on the condition that the employee would work for the Adultina (Pty) Ltd for the three years to 30 November 2018. The fair value of each share option was P15 at the date of the grant. Up to 30 November 2016, 20 employees left Adultina (Pty) Ltd, and it was then estimated that a total of 20% of the 500 employees were likely to leave the company in the 3-years time. By 30 November 2017, 20 more employees had also left, and Adultina (Pty) Ltd estimated 15 per cent of the 500 company employees will leave during the 3 years time. On the 30th of November 2018, another number of 10 more employees had left. In accordance with the share-based payment scheme, prepare the remuneration expense to be realised in each of the 3 years

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