I've searched on the IRD website and on Google, but can't find an answer to my question: Are share options considered an attributing interest in an FIF? Having read the IR461 document, which doesn't even mention share options, I'm guessing the answer is no?

The reason I ask is I purchased some listed options in a foreign company and want to make sure I remain under the $50,000 FIF threshold for all my foreign share holdings. If share options aren't considered an attributing interest, that means I can invest quite a bit more in foreign shares and still remain under the threshold.