ESOS Tax Calculation

I had just completed my income tax online remittance. I wanted to submit earlier, but there was a problem, I do not know how to calculate tax for my Employee Stock Option Scheme's gains.

After consulting blupi and googling,I found the following page in FPAM:
When exercising your ESOS, consider also the tax implications.

Key points of the ESOS tax calculation:

1. We are not taxed for the gains made when we sell, since we normally wait until the price is high enough for us to make a profit.

2. Instead, we are taxed for the difference between the price of the stock option and the market value of the stock at the date of the stock option's offer.

3. The gain is not taxed for the current year, instead it will be counted as taxable income for the year the option was offered.