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.
During the high season, or winter, temperatures range from 70-82 degrees Fahrenheit, while in the low season, summer, temperatures vary from 70-85 degrees Fahrenheit. December and January average 12 inches of rain a month, however, Tahiti receives more hours of sun than Hawaii during the comparable humid season.