| ESSUM36100 | Introduction |
| ESSUM36105 | Company reorganisation |
| ESSUM36110 | Rollover of options |
| ESSUM36120 | Scheme rules |
| ESSUM36200 | When a rollover of options can take place |
| ESSUM36210 | Obtaining control by general offer |
| ESSUM36220 | Obtaining control by compromise or arrangement |
| ESSUM36230 | Becoming bound or entitled |
| ESSUM36240 | Agreement of the acquiring company |
| ESSUM36245 | Appropriate period |
| ESSUM36250 | Equivalent options |
| ESSUM36260 | Exercise provisions of new options |
| ESSUM36270 | Number of shares subject to new options |
| ESSUM36280 | Acquisition price of new options |
| ESSUM36290 | Operation of scheme provisions |
| ESSUM36350 | Income tax consequences |
| ESSUM36360 | CGT consequences for the option holder |
