I agree that they should be counted if they are close to expiry. I'm more interested in knowing where in the financial statements (Annual Report etc) such as the P&L, Balance Sheet or Cash Flow Statement I can find where the cost of issuing these to employees has been expensed or are they recorded in some other way?
They are listed in financial reports but not referred to as part of the financial statement in the notes to the financial statements.
Does anyone take this into account when analyzing financial statements?
