| ESSUM31100 | Introduction |
| ESSUM31110 | The essential or reasonably incidental test |
| ESSUM31120 | Cash features |
| ESSUM31130 | Advance payments of exercise price |
| ESSUM31140 | Parallel options |
| ESSUM31200 | All-employee nature of scheme |
| ESSUM31250 | No discouraging features |
| ESSUM31300 | Participation on similar terms |
| ESSUM31350 | Scaling down |
| ESSUM31400 | No preferential treatment for directors or senior employees |
