| ESSUM41100 | Introduction |
| ESSUM41102 | The essential or reasonably incidental test |
| ESSUM41105 | Cash features |
| ESSUM41110 | Advance payment of exercise price |
| ESSUM41115 | Parallel options |
| ESSUM41200 | Limit on value of shares |
| ESSUM41205 | Foreign currency shares |
| ESSUM41210 | Blue pencil provisions |
| ESSUM41215 | Market value |
| ESSUM41220 | Market value date |
| ESSUM41225 | Interaction with EMI |
