The inputs required to be disclosed for the option-pricing model include information that is pertinent to the valuation of share options. According to the relevant accounting standards, the share price at grant date, also known as the current price of the underlying shares, is indeed a key input that needs to be disclosed. This is because the share price at the date of grant is essential for determining the fair value of the option at the time it is issued.
On the other hand, earnings per share is not a direct input into the option-pricing model, and it is not typically disclosed in the context of share-based compensation disclosures. Expected dividends, however, are an important factor influencing the value of equity instruments, including share options, as they affect the future cash flows of the underlying shares. Therefore, expected dividends are also a required disclosure.
So, of these options, the one that is required to be disclosed is:
Share price at grant date Expected dividends
Earnings per share, while important for understanding a company's performance, is not a specific input that needs to be disclosed in the context of the option-pricing model for share-based compensation disclosures.