On 1 January 2018, a company which prepares accounts to 31 December grants 10,000 share options each to five of its senior employees. The fair value of one share option at 1 January 2018 is 10. The specified vesting date is 31 December 2020 and the grant is conditional upon the achievement of certain performance targets by that date.

On 31 December 2018, it is estimated that all five of the employees will achieve their performance targets by the vesting date. However, by 31 December 2019 this estimate has fallen to four employees and in fact only three of the employees actually achieve their targets by 31 December 2020.

Show how these transactions should be treated in the company's financial statements.

(No need the market value rate )