ESOP & Option Pool Model: Vesting, IFRS 2 Graded Vesting – Excel XLSX

BENEFITS OF THIS DOWNLOADABLE EXCEL DOCUMENT

1. Keep the option grant register, compute vesting by month, the IFRS 2 graded expense and the pool position, and value options at exit.
2. Use it if you run an employee option plan and need vesting, expense and pool figures from one register.
3. Live formulas, no macros, every figure traced to its source and recalculated before listing.

FINANCIAL MODELING EXCEL DESCRIPTION

ESOP & Option Pool Model: Vesting, IFRS 2 Graded Vesting is an Excel template (XLSX) available for immediate download upon purchase.

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.

Contents: 1 Excel workbook (.xlsx), sheets: Grants, Inputs, Vesting, Exit value, Guide

Not for you if: You need a Black-Scholes valuation engine; enter your fair value share on Inputs, the expense mechanics follow.

Source: Best Practices in Financial Modeling, Compensation Excel: ESOP & Option Pool Model: Vesting, IFRS 2 Graded Vesting Excel (XLSX) Spreadsheet, Bindler