Options->Shares->Cash CGT cost basis

[greenie]

I worked for a publicly (Nasdaq - USD) traded company from which I received share options. In one case I did an exercise-and-sell-to-cover and held onto the remaining shares for some time.
RTSO was paid at the time.
Some years later the company was privatised and de-listed with all outstanding shares converted to cash.
What I'm trying to figure out now is how to calculate the capital gain/loss on these shares.

In figures, I had 376 options to exercise and sold 77 to cover, retaining the remaining 299. The share options were issued at $5.30, the price at options exercise was $26.92 and the cash conversion was $23 per share.

So first – and I can't believe I'm asking this – in dollar terms, have I made a loss or a gain in terms of how CGT is applied? Is the cost basis $5.30, or $26.92 or $21.62?

Then, when converting to euro for revenue declaration, what date's or dates' exchange rate should I use to make the conversion(s)?

 

[Ciru75]

The acquisition price of the shares for CGT purposes is $26.92 converted to euros at the rate when you exercised the option. The disposal price is $23 converted to euros when that happened. The difference in those multiplied by the 299 shares is your gain or loss.

If you have a gain, you have a personal annual allowance of €1,270 which you can use to reduce the gain.