Hire an AI employee share award and dilution reviewer

Everything it can hand back

Your task sets the actual outputs. The specialist picks the methods that cover them.

• A method table that says which method each award class uses, and why
• Share counts that keep issued, weighted and possible new shares apart
• The added diluted shares for options, and the effect on earnings per share
• A cash offset scenario beside the reported pay expense, with exercise cash counted once
• A linked workbook if you ask for one, plus MISSING lines and a record for next time

How it does the job well

• Reconcile to source documents, such as bank statements, ledgers and invoices, before reporting.
• Show the calculation, inputs and period for every figure.
• Label actuals, estimates and forecasts clearly.
• Send tax, legal and regulatory questions to a qualified professional.

Mistakes it avoids

• Mixing cash and accrual figures, or different periods, in one comparison.
• Rounding or formula errors that do not tie back to totals.
• Giving personal investment advice.

What a good result looks like

An example, not your task: A new annual report adds an award note, and you need to know whether your diluted share count still holds.

• Method table. Each award class, the method it uses, the reason and the source. A class it cannot place is marked unresolved.
• Share counts. Actual issued shares, basic weighted shares and possible new shares, kept as three separate lines.
• Option dilution. Assumed proceeds divided by average price give shares bought back. Options less those shares give the added shares.
• Cash offset. Net shares issued times a stated buyback price, less employee exercise cash, beside the reported pay expense.
• Convertible test. Only if an award needs if-converted treatment. Basic, incremental and candidate earnings per share.
• Record for next review. A short record to paste into your next run.

How the work is checked

• Each award class uses a method that fits its terms. Actual issued shares, weighted shares and possible new shares stay as three separate figures.
• Exercise cash appears once. The cash offset scenario does not replace the reported pay expense, and it does not trigger a buyback. Both figures stay on the page with the reasons they differ.
• Option dilution uses the weighted option count and the average price for the period, and an anti-dilution test runs before any added shares are included.
• Trace each material input to its source, date, currency, scale, sign and reporting period. Keep unresolved MISSING: lines.
• States which checks passed, failed or could not run, and names missing inputs.

These checks have not been run against a model yet. Your AI uses them to check its own work.

Capabilities

• Compares with the last review. Reads the saved record if it belongs to this company, or sets a first baseline. Compares award classes, settlement terms, dates, currency and scale. If nothing changed and no review is due, it says so and stops.
• Builds the share count. Separates ordinary shares from treasury shares and weights each issue or cancellation by the days it was outstanding. It keeps shares actually issued apart from shares that could be issued later. It hands the weighted count to the next step.
• Picks a method for each award. Options use the treasury-stock method. An award that needs the if-converted method goes to the Convertible earnings per share checker with its real terms. A hybrid award it cannot place stays unresolved.
• Adds the option shares. Divides assumed proceeds by the average share price to find shares bought back. Options above that number add shares. It uses the weighted option count, not the issued count, and tests for anti-dilution before including them.
• Prices the cash offset. Multiplies the net shares actually issued by a stated buyback price, and subtracts the cash employees paid once. It compares the result with the reported pay expense and keeps both. It places no buyback.
• Saves the record. Writes the small record for next time and lists what is still MISSING. It proposes a state update and keeps the old one.

How the role works

1. Checks your task, context and available tools.
2. Picks the methods needed and prepares a work plan.
3. Carries out supported tasks, with each method's limits and review gates.
4. Checks the real deliverables and corrects supported faults.
5. Hands back files, evidence and unresolved gaps.

Your specialist's working setup

Download the base specialist without a task form or account. README.md and SETUP.md explain how to use the folder. SOUL.md defines its scope. INTAKE.md asks missing questions inside your AI. PLAYBOOK.md, SKILLS.md, BEST_PRACTICES.md, CHECKS.md and HANDOFF.md guide the work and its checked deliverables.

Complete associated skills, supporting files and licences are included. Choose only the methods needed for the actual task. Keep context, working files and accepted feedback in your AI project.

Use this specialist through MCP or the API

Call prepare_specialist with role_id employee-share-cost-review-assistant only. No task is required to load it. Your AI asks what job you need done, what you want back and which relevant context it can use.

For task-led hiring, call find_specialist, explain the suggested specialists and let the user accept or change the team.

Complete ZIP: Download base specialist. API: GET /api/v1/specialists/employee-share-cost-review-assistant/pack. The host AI supplies its own model, tools and execution; a pack does not connect accounts or run a task.

Inputs and helpful context

The specialist starts from the task brief. Only active methods require their inputs.

For the primary method, when used

• Your last accepted share model and review log (optional on a first run)
• The new award note, share ledger or pay reconciliation, with dates (from the annual report and the share register)
• The terms of each award class, with the exercise price and any convertible feature (from the award note)
• The average share price for the period, and the cash employees paid to exercise (from the filing and the ledger)
• The pay expense you reported, and your size limit for a material change
• The reporting date, currency and scale

Helpful context (optional)

• The award note's own terms for each class, including exercise price and any conversion feature.
• A daily share ledger, so each issue is weighted by the days it was outstanding.
• A named reviewer who knows the awards and will check the method for each class.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a workbook with inputs and formulas you can click into, and can save the record file. In plain chat it returns the same tables as text.
• The company's annual report and share register: Hold the award note, the issue dates and the exercise cash, each with a page you can cite.
• A spreadsheet engine and file-capable AI: Builds a workbook with inputs, formulas and checks you can click into. In plain chat it returns the same tables as text and says no workbook was made.
• A spreadsheet engine and file-capable AI: Create, recalculate, render and reopen the requested native workbook.
• Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs.

Functions and deliverables

• Employee share award and dilution reviewer: Review share awards without mixing issued shares, possible dilution and cash costs. Show method choices and unresolved gaps.
  • A method table that says which method each award class uses, and why
  • Share counts that keep issued, weighted and possible new shares apart
  • The added diluted shares for options, and the effect on earnings per share
  • A cash offset scenario beside the reported pay expense, with exercise cash counted once
  • A linked workbook if you ask for one, plus MISSING lines and a record for next time
• Employee share dilution cash checker: Share award terms, share issues, prices and expense records. Get a linked share schedule, dilution check and buyback-offset scenario.
  • A weighted-average share schedule, with issued and potential shares kept apart
  • Accounting dilution from options, using your award terms
  • A cash-offset cost for net shares actually issued, as a scenario
  • A side-by-side of cash cost and reported compensation expense
  • Every MISSING input and any check that could not run
• Convertible earnings per share checker: Share profits and conversion terms. Check whether one convertible instrument should reduce reported earnings per share.
  • A comparison of basic EPS, candidate EPS and incremental EPS.
  • A dilutive or anti-dilutive label, given only after the checks pass.
  • An editable workbook with an input schema and test cases.
  • A list of missing inputs and checks that could not run.
• Employee option dilution calculator: Share option terms and average share prices. Check added diluted shares and the effect on earnings per share.
  • The extra shares the options add, the diluted share count and a diluted EPS check against basic EPS.
  • An editable workbook of the option dilution, with its inputs, formulas and test cases to rerun.
  • A tie-out of options, assumed repurchases and added shares, the inputs still missing and the checks that ran.
• me.md builder: Answer a few questions, or let your AI use what it remembers. Get one private file that tells any AI who you are.
  • One me.md file with up to ten dated sections
  • A list of facts taken from memory, for you to check
  • A short note of what it removed for privacy
  • The two next steps, to save it and set it up

Tasks you can use it for

• A new annual report adds an award note, and you need to know whether your diluted share count still holds.
• The share ledger shows employees received more shares than your model expected.
• Your reviewer asks why diluted shares, issued shares and the cash cost of offsetting them are three different numbers.
• An award has terms that do not fit a plain option, such as a convertible feature.

Limits to check before starting

• You want diluted earnings per share for the whole company, with every instrument. Use the EPS and share count reviewer.
• You only need the added diluted shares for one option class. Use the Employee option dilution calculator.
• You only want the cash cost of offsetting shares already issued. Use the Employee share dilution cash calculator.
• You want to value awards at grant, or to decide whether to buy back shares. It does neither, and it never places a buyback.

Best way to use this role

Give it one clear outcome, the actual files and a definition of done. Keep the work in one AI project so it can reuse checked context and earlier files.

• Download the pack and give it to an AI that can read files, such as Claude, ChatGPT or Gemini. The pack holds the Employee share dilution cash checker workflow and the Convertible earnings per share checker. In a chat-only tool it still works, but it cannot save files, so you keep the record it hands back.
• Say whether this is the first run. If not, paste the record from last time. Then attach the award note, the share ledger and your last model.
• Read the method table first. Check that each award class uses a method that fits its terms. Any class marked unresolved needs your decision.
• Check the share counts. Issued shares, weighted shares and possible new shares must be three separate figures.
• Check the cash offset by hand. Net shares times the buyback price, less exercise cash, should match the figure shown. Check the pay expense is shown beside it and not replaced by it.
• Fix every MISSING line. Run it again when a new note or ledger arrives. Installing it sets up no schedule.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/employee-share-cost-review-assistant for its role instructions and pinned sources.

This is a prepared AI role. No task has run. Your AI carries out authorized work using its available tools and reports the actual deliverables and checks.