ESOP and Option Pool Model: vesting schedules, IFRS 2 graded expense, leavers, pool usage, exit value

Every option grant in one register, with the schedule that HR needs, the expense that the auditor needs and the pool figures that the board needs.

• Grants: one row per grant with grant month, options, exercise price, vesting months, cliff, leaving month; fair value per option from the Inputs share; vested today, unvested and forfeited at the month you select.

• Vesting: a 48-month schedule per grant. Nothing before the cliff, the cliff months at once, then monthly pro rata, capped at the grant, stopping at the leaving month.

• IFRS 2 expense: graded vesting, where each monthly tranche is expensed evenly from grant to its own vest date (front-loaded, as the standard requires), adjusted for expected forfeitures, with the expense on forfeited options reversed in the leaving month; totals, cumulative and annual figures.

• Pool: authorised, granted, forfeited and returned, available to grant, pool as a share of fully diluted capital.

• Exit value: intrinsic value of vested and of all granted options at the exit share price, and each grant's share of fully diluted capital.
  
  

Rebuilt independently in Python from the same inputs and matched cell by cell before listing. The Guide states the conventions and what to confirm with your auditor. Live formulas, no macros, no locked cells. Excel and Google Sheets.

Who it is for: founders and finance leads running an option plan, HR keeping the schedule, accountants preparing the IFRS 2 charge for the first audit.