Apple's newest director, Google CEO Eric Schmidt, has declined the company's offer of 30,000 shares under the director's incentive scheme.

A new filing with the US Securities and Exchange Commission (SEC) confirms that Schmidt automatically qualifies for 30,000 stock options as a result of taking a place on the board - but he has declined these, choosing instead to buy 10,000 shares with his own money on the open market.

Apple is currently investigating irregularities in the way it has granted options in the past.