为什么这里不用考虑forfeited？

问题如下：

The current LTIP provides for management to receive options, as determined by the Board, on ordinary (common) shares. The options require a service period of 6 years after the grant date before vesting. Rowland reviews the information in Exhibit 2 concerning the stock options granted this year under the LTIP. Austell prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) and has a December 31 year-end.

All option grants in 2014 were made on July 1, 2014. The market price of the shares at key dates during the year and the fair value of stock options on those dates are shown in Exhibit 3.

The portion of the compensation expense related to the stock option component of the LTIP awarded in 2014 is closest to:

选项：

A.

£66,816.

B.

£56,680.

C.

£28,340.

解释：

The expense for the year = Options granted × Option price on grant date/6-year service period, but only for half the year (1 July – 31 December).

The expense for the year = 872,000 × £0.390/6 × ½ = £28,340