EBTs in separate financial statements of sponsoring entity An entity lends its EBT €1 million which the EBT uses to…
Group share scheme (fresh issue of shares) On 1 July 2013 an employee of S Limited, a subsidiary of the…
Cash-settled scheme not settled by receiving entity On 1 July 2013 an employee of S Limited, a subsidiary of the…
Recovery of employment tax on share-based payment from employee On 1 January 2013, an entity granted an executive an award…
Mandatory investment by employee of cash bonus into shares with mandatory matching award by employer On 1 January 2013 an…
Mandatory investment by employee of cash bonus into shares with discretionary matching award by employer On 1 January 2013 an…
Discretionary investment by employee of cash bonus into shares with no matching award On 1 January 2013 an employee is…
Discretionary investment by employee of cash bonus into shares with mandatory matching award by employer On 1 January 2013 an…
Discretionary investment by employee of cash bonus into shares with discretionary matching award by employer On 1 January 2013 an…
Award with independent market conditions and non-market vesting conditions An entity grants an employee 100 share options that vest after…