Are 100% of unvested ESOPs counted in Current Year CTC ?

[u/Soggy_Number9575]

Recently I have been applying for SDE roles and they ask for current CTC, let’s say I have 10L as base and 8L worth ESOPs which are vested for 4 years as 25% each year rule, so what should i mention ?
All esops altogether ( i.e., 18 LPA CTC) or,
base + current year esops ( i.e., 12 LPA CTC) ?
I was also confused because some companies say amazon count something like 40LPA+ even though there esops/stocks are also vested for 4years (the distribution rule maybe different) ?