Meaning of ‘vesting period’ – award with vesting conditions only An employee is awarded options that can be exercised, if…
Determination of grant date Scenario 1 On 1 January 2013 an entity advises employees of the terms of a share…
Awards with multiple service periods Scenario 1 On 1 January 2013, the entity enters into a share-based payment arrangement with…
Award with non-vesting condition only An entity grants a director share options on condition that the director does not compete…
ward with no re-estimation of number of awards vesting An entity grants 100 share options to each of its 500…
Different tax rates applicable to retained and distributed profits An entity operates in a jurisdiction where income taxes are payable…
Award vesting in instalments (‘graded’ vesting) An entity is considering the implementation of a scheme that awards 600 free shares…
Elimination of intragroup profit (1) H, an entity taxed at 30%, has a subsidiary S, which is taxed at 34%.…
Award with non-market vesting condition and variable vesting period At the beginning of year 1, the entity grants 100 shares…
Elimination of intragroup profit (2) H, an entity taxed at 34%, has a subsidiary S, which is taxed at 30%.…