Page 139 - SBR Integrated Workbook STUDENT S18-J19
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Share-based payment
Example 2
Equity-settled scheme with employees
Nguyen offered a share based payment scheme to its staff. On the 1 January
20X5, it granted 300 employees 1,000 share options each. The options
become exercisable if they are still employed on 31 December 20X7. The fair
value of a share option at 1 January 20X5 was $10 per option.
By 31 December 20X5, 20 staff had left the entity and it was estimated that
another 40 would leave before the vesting date.
A further 15 employees left the entity during 20X6. At 31 December 20X6 it as
estimated that another 20 would leave before the vesting date.
In 20X7, 18 employees left.
Calculate the expense to be charged in the statement of profit or loss for
each of the three years ended 31 December 20X5, 20X6 and 20X7.
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