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## Notes to the financial statements (cont’d) For the year ended 30 June 2012 

## Inputs for measurement of grant date fair values granted during the financial year 

The grant date fair value of the options granted through the employee share option plans were measured based on Monte Carlo sampling, where an external market-based performance hurdle exists. The grant date fair value of all other share-based payment plans were measured based on a binomial options pricing model. Expected volatility is estimated by considering historic average share price volatility. The inputs used in the measurement of the fair values at grant date of the share-based payment plans are the following: 

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The breakdown of share-based payments expense for the year by recipient is as follows. This represents the expense recorded to date and does not reflect the opportunity to transfer to retained profits the value of those legacy series that will lapse. 

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