A8B Errors

Refer to this section to resolve common A8B errors.

 

LIN Grp 2 (LIN=1). Total gross amt not Qualifying for tax Exemption under EEBR Scheme 8.25 does not tally with the computed total amount 8.24 Check Segment=MOA,Qualifier=302

 

Explanation:

The value declared is not equal to computation result based on the provided formula. In this example, "Total gross amt not Qualifying for tax Exemption under EEBR Scheme" declared in MOA 302 field is 8.25, whereas the computation result of ("Open Market Value Per Share as at the Date of Exercise" (MOA 301) - "Exercise Price of Stock Option" (MOA 300)) X "No. of Shares Acquired" (QTY 500) is 8.24.

Please find the formula for each field in the different sections below:

 

Section A

MOA 302 (Gross Amount NOT Qualifying for Tax Exempt) = (MOA 301 (Open Market Value Per Share as at the Date of Exercise) - MOA 300 (Exercise Price of Stock Option)) x QTY 500 (No. of Shares Acquired)

MOA 303 (Gross Amount of Stock Option Gains) = MOA 302 (Gross Amount NOT Qualifying for Tax Exempt)

 

Section B

MOA 314 (Gross Amount Qualifying for Tax Exempt under EESOP) = (MOA 313 (Open Market Value Per Share as at the Date of Exercise) - MOA 312 (Open Market Value Per Share as at the Date of Grant)) x QTY 510 (No. of Shares Acquired)

MOA 315 (Gross Amount NOT Qualifying for Tax Exempt) = (MOA 312 (Open Market Value Per Share as at the Date of Grant) - MOA 311 (Exercise Price of Stock Option)) x QTY 510 (No. of Shares Acquired)

MOA 316 (Gross Amount of Stock Option Gains) = MOA 314 (Gross Amount Qualifying for Tax Exempt under EESOP) + MOA 315 (Gross Amount NOT Qualifying for Tax Exempt)

 

Section C

MOA 334 (Gross Amount Qualifying for Tax Exempt under CSOP) = (MOA 333 (Open Market Value Per Share as at the Date of Exercise) - MOA 332 (Open Market Value Per Share as at the Date of Grant)) x QTY 520 (No. of Shares Acquired)

MOA 335 (Gross Amount NOT Qualifying for Tax Exempt) = (MOA 332 (Open Market Value Per Share as at the Date of Grant) - MOA 331 (Exercise Price of Stock Option)) x QTY 520 (No. of Shares Acquired)

MOA 336 (Gross Amount of Stock Option Gains) = MOA 334 (Gross Amount Qualifying for Tax Exempt under CSOP) + MOA 335 (Gross Amount NOT Qualifying for Tax Exempt)

 

Section D

MOA 343 (Gross Amount Qualifying for Tax Exempt under NSOP) = (MOA 342 (Open Market Value Per Share as at the Date of Exercise) - MOA 341 (Open Market Value Per Share as at the Date of Grant)) x QTY 530 (No. of Shares Acquired)

MOA 344 (Gross Amount NOT Qualifying for Tax Exempt) = (MOA 341 (Open Market Value Per Share as at the Date of Grant) - MOA 340 (Exercise Price of Stock Option)) x QTY 530 (No. of Shares Acquired)

MOA 345 (Gross Amount of Stock Option Gains) = MOA 343 (Gross Amount Qualifying for Tax Exempt under NSOP) + MOA 344 (Gross Amount NOT Qualifying for Tax Exempt)

If the computation result is positive, please round it down to 2 decimals. If the computation result is negative, please round it up to 2 decimals.

 

LIN Grp 1 (LIN=1). Total Gross Amt NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW-S10(1)(b) under Section A 232230.34 does not tally with the computed total amount 232222.10. Check Segment=MOA,Qualifier=351 & Segment=MOA,Qualifier=302

 

Explanation:

The total declared in each section is not equal to the summation of the respective amounts belonging to the same classification (S 10(1)(g)/S 10(1)(b)) in that particular section. In this example,"Total Gross Amt NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW-S10(1)(b) in Section A"  declared in MOA 351 field is 232230.34, whereas the result of summation of all "Gross Amount NOT Qualifying for Tax Exempt" (MOA 302) belonging to S 10(1)(b) in Section A is 232222.10.

 

Please find the differentiation of S 10(1)(g) and S 10(1)(b) based on the Type of plan granted and Date of Stock Option Granted below.

 

S 10(1)(g)

(a)Type of Plan Granted is equal to ESOP and the Date of Stock Option Granted is before 01 Jan 2003

 

S 10(1)(b)

(a) Type of Plan Granted is equal to ESOP and the Date of Stock Option Granted is on or after 01 Jan 2003

 

OR

 

(b) Type of Plan Granted is equal to ESOW, regardless of the Date of Stock Option Granted

Please find the formula of each Section’s total fields below.

 

Section A

MOA 304 (Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 302 (Gross Amount NOT Qualifying for Tax Exempt) under S 10(1)(g)

MOA 305 (Total Gross Amount of Stock Option Gains for ESOP granted before 2003 - S 10(1)(g)) = MOA 304 (Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g))

MOA 351 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 302 (Gross Amount NOT Qualifying for Tax Exempt) under S 10(1)(b)

MOA 352 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = MOA 351 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b))

 

Section B

MOA 317 (Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 314 (Gross Amount Qualifying for Tax Exempt under EESOP) under S 10(1)(g)

MOA 318 (Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 315 (Gross Amount NOT Qualifying for Tax Exempt) under S 10(1)(g)

MOA 319 (Total Gross Amount of Stock Option Gains for ESOP granted before 2003 - S 10(1)(g)) = MOA 317 (Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g)) + MOA 318 (Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g))

 

MOA 353 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 314 (Gross Amount Qualifying for Tax Exempt under CSOP) under S 10(1)(b)

MOA 354 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 315 (Gross Amount NOT Qualifying for Tax Exempt) under S 10(1)(b)

MOA 355 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = MOA 353 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) + MOA 354 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b))

 

Section C

MOA 337 (Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 334 (Gross Amount Qualifying for Tax Exempt under CSOP) under S 10(1)(g)

MOA 338 (Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 335 (Gross Amount NOT Qualifying for Tax Exempt) under S 10(1)(g)

MOA 339 (Total Gross Amount of Stock Option Gains for ESOP granted before 2003 - S 10(1)(g)) = MOA 337 (Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g)) + MOA 338 (Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g))

MOA 356 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 334 (Gross Amount Qualifying for Tax Exempt under CSOP) under S 10(1)(b)

MOA 357 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 335 (Gross Amount NOT Qualifying for Tax Exempt) under S 10(1)(b)

MOA 358 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = MOA 356 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) + MOA 357 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b))

 

Section D

MOA 346 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 343 (Gross Amount Qualifying for Tax Exempt under NSOP) under S 10(1)(b)

MOA 347 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 344 (Gross Amount NOT Qualifying for Tax Exempt) under S 10(1)(b)

MOA 348 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = MOA 346 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) + MOA 347 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b))

 

Grand total gross amount of Stock Option gains 1661977.55 does not tally with the computed total amount 1663657.55 Check Segment=MOA,Qualifier=718,Grp 0, Sum of Segment=MOA,Qualifier=601,Grp 1

 

Explanation:

The grand total declared for an employee is not equal to the summation of the respective total in Section A, B, C, and D of that particular employee. In this example, "Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP for ESOP granted before 2003 - S 10(1)(g)" declared in MOA 601 field is 1661977.55, whereas the result of summation of "Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g) in Section A" (MOA 305), "Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g) in Section B" (MOA 319), and "Total Gross Amount of Stock Option Gains for ESOP granted before 2003 - S 10(1)(g) in Section C" (MOA 339) is 1663657.55.

 

Please find the formula for each employee’s Grand Total fields below.

a. MOA 601 (Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP for ESOP granted before 2003 - S 10(1)(g)) = MOA 305 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g) in Section A) + MOA 319 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g) in Section B) + MOA 339 (Total Gross Amount of Stock Option Gains for ESOP granted before 2003 - S 10(1)(g) in Section C)

 

b. MOA 602 (Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP, NSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = MOA 352 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section A) + MOA 355 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section B) + MOA 358 (Total Gross Amount of Stock Option Gains for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section C) + MOA 348 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section D)

 

c. MOA 603 (Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP for ESOP before 2003 - S 10(1)(g)) = MOA 304 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 - S(10)(1)(g) in Section A) + MOA 318 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 - S(10)(1)(g) in Section B) + MOA 338 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 - S(10)(1)(g) in Section C)

 

d. MOA 604 (Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP, NSOP for ESOP on or after 2003 and ESOW - S 10(1)(b)) = MOA 351 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section A) + MOA 354 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section B) + MOA 357 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section C) + MOA 347 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section D)

 

Total gross amount not Qualifying for tax exemption under EEBR scheme 1661977.55 does not tally with the computed total amount 1663657.55 Check Segment=MOA,Qualifier=710,Grp 0

 

Explanation:

The total amount declared in the trailer is not equal to the summation of the respective amount of all the employees in the batch. In this example, "Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted before 2003 - S 10(1)(g)" declared in MOA 710 is 1661977.55, whereas the summation of "Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 - S(10)(1)(g)" (MOA 304) of all the employees resulted in 1663657.55.

 

Please find the formula of each field in the trailer below.

a. MOA 710 (Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 304 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 - S(10)(1)(g) in Section A)

 

b. MOA 711 (Total Gross Amount of Stock Option Gains under ESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 305 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g) in Section A)

 

c. MOA 712 (Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 317 (Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g) in Section B)

 

d. MOA 713 (Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 318 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 - S 10(1)(g) in Section B)

 

e. MOA 714 (Total Gross Amount of Stock Option Gains under EESOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 319 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g) in Section B)

 

f. MOA 715 (Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 337 (Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g) in Section C)

 

g. MOA 716 (Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 338 (Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 - S 10(1)(g) in Section C)

 

h. MOA 717 (Total Gross Amount of Stock Option Gains under CSOP for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 339 (Total Gross Amount of Stock Option Gains for ESOP granted before 2003 - S 10(1)(g) in Section C)

 

i. MOA 718 (Grand Total Gross Amt of Stock Option Gains for ESOP granted before 2003 - S 10(1)(g)) = Sum of all MOA 601 (Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP for ESOP granted before 2003 - S 10(1)(g))

 

j. MOA 719 (Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 351 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section A)

 

k. MOA 720 (Total Gross Amount of Stock Option Gains under ESOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 352 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section A)

 

l. MOA 721 (Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 353 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section B)

 

m. MOA 722 (Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 354 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section B)

 

n. MOA 723 (Total Gross Amt of Stock Option Gains under EESOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 355 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section B)

 

o. MOA 724 (Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 356 (Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section C)

 

p. MOA 725 (Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 357 (Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section C)

 

q. MOA 726 (Total Gross Amount of Stock Option Gains under CSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 358 (Total Gross Amount of Stock Option Gains for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section C)

 

r. MOA 727 (Grand Total Gross Amt of Stock Option Gains for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 602 (Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP, NSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b))

 

s. MOA 728 (Grand Total Gross NOT Qualifying for Tax Exempt forESOP before 2003 - S 10(1)(g)) = Sum of all MOA 603 (Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP for ESOP before 2003 - S 10(1)(g))

 

t. MOA 729 (Grand Total Gross NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 604 (Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP, NSOP for ESOP on or after 2003 and ESOW - S 10(1)(b))

 

u. MOA 730 (Total Gross Amount Qualifying for Tax Exempt under NSOP for ESOP on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 346 (Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section D)

 

v. MOA 731 (Total Gross Amount NOT Qualifying for Tax Exempt under NSOP for ESOP on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 347 (Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section D)

 

w. MOA 732 (Total Gross Amt of Stock Option Gains under NSOP for ESOP granted on or after 2003 and ESOW - S 10(1)(b)) = Sum of all MOA 348 (Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW - S 10(1)(b) in Section D)