Ann: App 2A - Application for Quotation on Exercise of Options, page-8

I always read this item as cost to the company for option. nevertheless I don't believe 20 millions options granted for 6 month between July 2020 and December 2020.. as they had negative books if it wasn't for the jobkeeper grant but that is another topic we talked in past... i would appreciate if you help me understand meaning of opinion cost provided in company reports.