Share plan dilution calculator

This calculator enables companies and their advisers to see the impact of proposed new share schemes on their share dilution headroom. Calculators such as this one are sometimes known as "modellers".

The share plan calculator is an Excel spreadsheet.

The accompanying user guide gives instructions for using the calculator and background information on share dilution headroom.

The dilution headroom limits in the calculator are those set out in the Association of British Insurers' (ABI) remuneration principles.

This tool may appear complex to those who are not familiar with Excel spreadsheets or share plan dilution modelling. To minimise the complexity as far as possible, while offering a useful modelling tool, we have restricted the range of calculations it performs. In particular, it does not calculate the dilutive effects of existing unmodelled plans. (The net commitments under existing plans are added in to the calculator manually instead.) For more information on this see the user guide.

Advisers may find that their clients appreciate being sent the calculator for their own use.

Those familiar with Excel will be able to adapt this calculator fairly easily to use as a tool to monitor and record a company's share dilution. Pointers on how to do this are in the user guide.

Links to the calculator and the spreadsheet are set out below for access by subscribers.

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