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 plains of eastern Georgia are shielded from the influence of the Black Sea by mountains that provide a more continental climate. Summer temperatures average 20 C to 24 C, winter temperatures 2 C to 4 C. Humidity is lower, and rainfall averages 500 to 800 millimeters per year. Alpine and highland regions in the east and west, as well as a semiarid region on the Iori Plateau to the southeast, have distinct microclimates.