This question literally asks how many 'pieces' should be made available to employees. Ultimately, depositary receipts are made available to the employee. The best form is to issue 1 depositary receipt per 1 share. If you want to have a lot of depositary receipts (for example more than 100,000) then you also have to issue a lot of shares. In addition, it must be taken into account how many shares are already in circulation and how many “may be added” as a reservation for employees. When 90 shares exist and 10% must be reserved for employees, 10 new shares will be issued. If one wants to make 100,000 shares available to employees, the existing 90 shares must also be split into 900,000 shares. More info you can find in this article. Please note, suppose you do want to reserve 100,000 shares for employees, but you do not convert the existing 90 shares into 900,000, then you will get a situation in which the STAK has a disproportionate amount of ownership and, above all, control in the company. So always pay attention to how much you want to reserve where.