Use the Disclosure report to understand how awards moved during a reporting period, compare valuation assumptions, and review the expense recognised in profit and loss. This guide explains every column shown in the five default views for IFRS 2, FRS 102, and ASC 718.
If you have Financial Reporting Admin access, you can create report periods and change report settings. If you have view access, you can open, review, and export existing reports.
Good to know:
OB means opening balance and CB means closing balance for the selected reporting period.
A column without OB or CB usually shows the movement during the period, calculated as the closing value minus the opening value.
Headers for monetary values include your company currency. In this article, CCY represents that currency code, for example EUR, GBP, or USD.
Granted quantities are normally positive. Forfeitures, exercises, expiries, settlements, and decreases from performance conditions normally appear as negative movements.
When rows are grouped, quantities and expenses are added together. Prices, valuation inputs, and remaining life use quantity-weighted averages. The ranges view shows minimum and maximum values instead.
Where to find the Disclosure report
Go to Reporting > Financial.
Open IFRS 2, FRS 102, or ASC 718.
Select the report type Disclosures.
The report opens in Roll forward. Use the view selector above the grid to switch between the five default views:
Roll forward
Exercise prices (w. averages)
Fair values (w. averages)
Fair values (ranges)
P&L impact
Grouping columns in every default view
Plan – The equity plan linked to the grant.
Grant # – The grant's human-readable name or number.
Grant type name – The custom grant type name set on the plan or, when no custom name exists, the Ledgy grant type such as Option, RSU, or Phantom.
Tranche name – The tranche within the grant, for example Tranche 1.
Tranche event – The event represented by the row, such as Grant, Performance Increase, Performance Decrease, Exercise, Equity settlement, Forfeiture, Vested Forfeiture, or Expiry.
Cost centre – The cost-centre code assigned to the row. This grouping appears only when your company has Cost Centre Movement data.
Roll forward
Use this view to reconcile the opening quantity, movements during the period, and the closing quantity.
Cost centre transfer OB – The cumulative quantity already transferred to or from this cost centre at the opening balance date. This column appears only when Cost Centre Movement data exists.
Outstanding quantity OB – Units that remain outstanding at the opening balance date after exercises, settlements, forfeitures, expiries, and performance-condition adjustments.
Granted quantity – Units granted during the selected period.
Forfeited quantity – Units forfeited during the selected period, including vested forfeitures. The value normally appears as a negative movement.
Exercised quantity – Options or warrants exercised during the selected period. The value normally appears as a negative movement. RSU equity settlements are not included in this column.
Equity settled quantity – Award units settled into equity during the selected period, for example RSUs converted into shares. The value normally appears as a negative movement because the settlement reduces the outstanding award units. It is separate from option or warrant exercises and from cash settlements.
Expired quantity – Units that expired during the selected period. The value normally appears as a negative movement.
Performance condition adjustment quantity in period – The change in expected quantity caused by a performance condition during the period. Increases are positive and decreases are normally negative.
Cost centre transfer CB – The cumulative quantity transferred to or from this cost centre at the closing balance date. This column appears only when Cost Centre Movement data exists.
Outstanding quantity CB – Units still outstanding at the closing balance date.
Vested outstanding quantity CB – Units that have vested and are still outstanding at the closing balance date. Exercises and settlements reduce this balance.
Vested in period – Gross units that vested during the period. An exercise or settlement later in the same period does not reduce this movement.
Outstanding remaining contractual life CB – Years remaining from the closing balance date until expiry. Grouped rows show the average weighted by closing outstanding quantity.
Note: Stock and restricted stock awards do not use the option-style outstanding balance, so their outstanding quantity is shown as zero. Equity-settled and cash-settled quantity columns are available when customising the grid, but they are not part of the default Roll forward view.
Exercise prices (w. averages)
Use this view to compare exercise prices for the opening balance, period movements, and closing balance. On a grouped row, Ledgy calculates sum of price × quantity ÷ sum of quantity.
Outstanding exercise price OB (CCY) – Average exercise price weighted by the opening outstanding quantity.
Granted exercise price (CCY) – Average exercise price weighted by the quantity granted during the period.
Forfeited exercise price (CCY) – Average exercise price weighted by the quantity forfeited during the period.
Exercised exercise price (CCY) – Average exercise price weighted by the quantity exercised during the period.
Expired exercise price (CCY) – Average exercise price weighted by the quantity expired during the period.
Outstanding exercise price CB (CCY) – Average exercise price weighted by the closing outstanding quantity.
Exercisable exercise price CB (CCY) – Average exercise price weighted by the vested outstanding quantity at closing.
Exercised share price on exercise (CCY) – Average company share price recorded at exercise, weighted by the quantity exercised during the period. This is the share price at exercise, not the exercise price paid by the participant.
Fair values (w. averages)
Use this view to review valuation methods and quantity-weighted valuation assumptions. A granted column covers awards granted during the period and is weighted by granted quantity. A CB column is weighted by closing outstanding quantity.
Valuation method CB – The valuation method used at closing, such as Black-Scholes, Monte Carlo, Intrinsic value, or Custom accounting.
Settlement type CB – Whether Ledgy treats the award as equity-settled or cash-settled at closing.
Fair value granted (CCY) – Fair value for awards granted during the period. Grouped rows are weighted by granted quantity.
Fair value CB (CCY) – Fair value at closing. Grouped rows are weighted by closing outstanding quantity.
FMV at measurement date granted (CCY) – Company fair market value used for awards granted during the period, weighted by granted quantity.
FMV at measurement date CB (CCY) – Company fair market value used at closing, weighted by closing outstanding quantity.
Exercise price granted (CCY) – Exercise price for awards granted during the period, weighted by granted quantity.
Exercise price CB (CCY) – Exercise price weighted by closing outstanding quantity.
Expected term granted – Expected term in years for awards granted during the period, weighted by granted quantity.
Expected term CB – Expected term in years at closing, weighted by closing outstanding quantity.
Volatility granted (%) – Volatility assumption for awards granted during the period, weighted by granted quantity.
Volatility (%) CB – Volatility assumption at closing, weighted by closing outstanding quantity.
Interest rate granted (%) – Risk-free interest-rate assumption for awards granted during the period, weighted by granted quantity.
Interest rate (%) CB – Risk-free interest-rate assumption at closing, weighted by closing outstanding quantity.
Important: Fair value granted shows the closing-balance fair value for awards granted during the period. For a cash-settled award, this may be the remeasured period-end fair value rather than the original grant-date fair value.
Fair values (ranges)
Use this view when your disclosure needs the lowest and highest valuation assumptions rather than one weighted average. Ranges include closing outstanding awards in each group.
Valuation method CB – The valuation method used at closing.
Settlement type CB – Whether each award is equity-settled or cash-settled at closing.
Min fair value CB (CCY) – Lowest closing fair value in the group.
Max fair value CB (CCY) – Highest closing fair value in the group.
Min FMV CB (CCY) – Lowest company fair market value at closing in the group.
Max FMV CB (CCY) – Highest company fair market value at closing in the group.
Min exercise price CB (CCY) – Lowest non-zero exercise price among closing outstanding awards in the group.
Max exercise price CB (CCY) – Highest non-zero exercise price among closing outstanding awards in the group.
Min expected term CB – Shortest closing expected term in the group.
Max expected term CB – Longest closing expected term in the group.
Min volatility (%) CB – Lowest closing volatility assumption in the group.
Max volatility (%) CB – Highest closing volatility assumption in the group.
Min interest rate (%) CB – Lowest closing risk-free interest rate in the group.
Max interest rate (%) CB – Highest closing risk-free interest rate in the group.
P&L impact
Use this view to see the expense recognised during the period and how it splits by settlement type.
Expense period (CCY) – Share-based payment expense recognised during the selected period, calculated as closing cumulative expense minus opening cumulative expense.
Total equity-settled expense CB (CCY) – The period expense for rows classified as equity-settled at closing. Despite CB in the header, this is a period amount rather than a cumulative closing balance.
Total cash-settled expense CB (CCY) – The period expense for rows classified as cash-settled at closing. Despite CB in the header, this is a period amount rather than a cumulative closing balance.
For each row, the equity-settled and cash-settled columns are mutually exclusive. Together, they reconcile to Expense period.
Customise the grid
You can add or remove columns and change the grouping to support your own reconciliation. Additional columns in the picker include stakeholder details, transaction and grant IDs, share class, strike and hurdle prices, expiry and vesting details, settlement quantities, and cost-centre movements. These columns are available for custom layouts but are not part of the five default views described above.
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