This has already been discussed quite a bit. The m2 reversal...

This has already been discussed quite a bit. The m2 reversal will be shown in the annual report ehen it comes out next month.

The way it works
When options are shares are given to staff it is a cost to the business even tbough no cash is used. So the total cost over the vesting period is worked out and expensed over this period. In this case 3 years. Something went wrong there calcs.

If they hit or miss the hurdles makes no difference. The cost stays. But if they forfeit those shares as is the case with m2 it gets reversed as if it never existed.