(1) An issuer must provide in the scheme that the following disclosure will be made in its annual report:
(a) The names of the members of the committee administering the scheme.
(b) The information required in the table below for the following participants:
(i) directors of the issuer;
(ii) participants who are controlling shareholders of the issuer and their associates; and
(iii) participants, other than those in Rule 851(1)(b)(i) and (ii) above, who receive 5% or more of the total number of options available under the scheme;
Name of participant | Options granted during financial year under review (including terms) | Aggregate options granted since commencement of scheme to end of financial year under review | Aggregate options exercised since commencement of scheme to end of financial year under review | Aggregate options outstanding as at end of financial year under review |
(c) In respect of options granted to directors and employees of the parent company and its subsidiaries:
(i) The names of and number and terms of options granted to each director or employee of the parent company and its subsidiaries who receives 5% or more of the total number of options available to all directors and employees of the parent company and its subsidiaries under the scheme, during the financial year under review; and
(ii) The aggregate number of options granted to the directors and employees of the parent company and its subsidiaries for the financial year under review, and since the commencement of the scheme to the end of the financial year under review.
(d) The number and proportion of options granted at a discount during the financial year under review in respect of every 10% discount range, up to the maximum quantum of discount granted.
(2) If any of the requirements in Rule 851(1) is not applicable, an appropriate negative statement must be included.