关于ACCA F6 (HK)的问题 :如何计算rental value 和share option/award

求问rental value 和share option/award 在计算时如何处理？

例如有关rental value的：2012/13期间，From 1 May 2012，A moved into a leased flat at a monthly rental of $24,000. The lease with the landlord was signed by the company and the monthly rental was paid by the company directly to the landlord. Since the rental exceeded A’s eligibility limit, A paid back $4,000 per month to the company for the flat.
而share option里Exercise of share option和Sale of share option的数值如何计算？share award与其有何区别？

A的accessible income的10%扣除48000即rental value

香港的话卖share不征税，只有Exercise day的(share price - exercised price)*number of shares - any expense occurred through vesting = share option value

Share award和option同样计法，就是没有exercised price了

话说为什么考香港的F6？