In the context of estimating the fair value of share options for share-based compensation, the input that is NOT required to be disclosed according to the relevant accounting standards is:

Earnings per share

The inputs necessary for option pricing models, as per the disclosure requirements, include items like the expected volatility, exercised (exercise) price, the term (length of the option's validity), the current price of the underlying shares, the expected dividends, and the risk-free interest rate. Earnings per share is not one of the inputs typically considered or disclosed when estimating the fair value of share options under accounting standards.