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.
The average high temperature during the winter in Coorg is around 20Â°C with lows averaging in the neighborhood of 15Â°C. However, during the months of December through February, the temperatures have been know to fall as low as 8 to 10Â°C.