To qualify to grant a tax-advantaged option under a CSOP, a company must be a listed company, or, if unlisted, must not be controlled by another company.The shares under option must form part of the ordinary share capital of the company, and be fully paid up and not redeemable.o qualify to grant a tax-advantaged option under a CSOP, a company must be a listed company, or, if unlisted, must not be controlled by another company.The shares under option must form part of the ordinary share capital of the company, and be fully paid up and not redeemable.
Cagliari: Annual Weather Averages. July is the hottest month in Cagliari with an average temperature of 25Â°C (77Â°F) and the coldest is January at 10Â°C (50Â°F) with the most daily sunshine hours at 10.8 in July. The wettest month is February with an average of 57mm of rain.
Cagliari is an Italian municipality and the capital of the island of Sardinia, an autonomous region of Italy. Cagliari's Sardinian name Casteddu literally means castle. It has about 150,000 inhabitants, while its metropolitan city has more than 431,000 inhabitants. According to Eurostat, the population of the Functional urban area, the commuting zone of Cagliari, rises to 476,974. Cagliari is the 26th largest city in Italy and the largest city on the island of Sardinia. An ancient city with a lo