| ESSUM45100 | Introduction |
| ESSUM45105 | Company reorganisation |
| ESSUM45110 | Rollover of options |
| ESSUM45120 | Scheme rules |
| ESSUM45200 | When a rollover of options can take place |
| ESSUM45210 | Obtaining control by general offer |
| ESSUM45220 | Obtaining control by compromise or arrangement |
| ESSUM45230 | Becoming bound or entitled |
| ESSUM45240 | Agreement of the acquiring company |
| ESSUM45245 | Appropriate period |
| ESSUM45250 | Equivalent options |
| ESSUM45260 | Exercise provisions of new options |
| ESSUM45270 | Number of shares subject to new options |
| ESSUM45280 | Acquisition price of new options |
| ESSUM45290 | Operation of scheme provisions |
| ESSUM45350 | Income tax consequences |
| ESSUM45360 | CGT consequences for the option holder |
